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The Express Nov 13, 1908

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Array <**>***
/r M</ ic^/VA gees into peoples'
homes. To reach the people of
North   Vancouver  advertise in
Phone 80
ill}? Ixpwaa
Executed in a style that pleases
and at prices that are right ai
Phone n       The Express
The popularity ol the movement
to form a ratepayers' association,
wai unmistakeably manifest in the
Urge ind enthuiiasticcrowd,which
gathered last night lor that purpose. At least 150 civic electors
filled the premises in which the
meeting was held. The proceedings throughout were o( the most
harmonious and orderly character,
and the promptness with which
business was despatched showed
that the electors are in earnest.
A. W. Sargeant, in an informal
iddress, indicating some of the
advantages of such an organization, called lor the appointment of
1 chairman pro tern, and Percy
King was chosen. D. W. Elder
wis elected secretrry t-to tern.
William Morden moved, second*
*d by S. D. Schultz, lhat the rite-
piyers of North Vancouver form
themselves into a ntepayen' association, lhe motion was carried
unanimously. The sheets were
then circulated for signature, ind
the lollowing siibicnbed: William
Morden, A. W. Sargeant, H. W.
Young, \V. C. Eisenman, J. F. 0.
C. Wood, A. S. Dodds, H.Hutchi-
lon, M. Speuce, F. W. Fowler, B.
Rothussen, P. Larson, W. Mc-
Neish, H M. Bums, E. J. Peck,
Jack Loutet, R. Bressey, f, Brei-
•cy, H. Prom, L. Kickhim, C. M.
Chivied, Jas. Murriy, jr., Alex.
Philip, S. D. Schultz, C. A. Nye,
T. Hutchison, Jimes Hay, J. C.
William., J. C. Sibin, J. H. Selkirk, Geo Eastman, J. McConnell,
W. C. Gladwin, C. H. Sleet, S.
Gintzburger, M. Gintzburger, C.
M Rittaon, G.W.McRai, P.Web-
iler, C. Dennis, J. Y. McNaught,
1. D Baiter, Wm. Loutet, C. R.
Hickman, I. W.Williimi, D.Laing,
D. W. Elder, Geo. H. Morden, A.
T. Kennedy, T. A. Alkew, C. T.
Jickion, W. A Gibion, A. Firro,
G. W. Lill, R. Blackburn. D.
Reeve, A. S. Emmerson, A.Grant,
R. C. Hiss, A. Shaw, R. C. Barton, W. Nye, W. D. Jonei, W.
Whitliw, J. Doig, W. Owen, J.
Anderson, R.Simpson, B. H. Balderston,!). Amikold, D. Donnovin,
E. Ericsen. Several additionil
lignatures were received after the
meeting idjourned.
On motion of Alexander Philip
ind Wm. Morden, it wis resolved
thit i committee of 15 be ippointed to drift 1 constitution ind by-
Uws; tnd to humiliate resolutions
lor recommendations to 1 meeting,
to be held it in early dite. The
committee comprised: Wm. Morden, A. W. Sargeaul,   P. King, S.
D. Schultz, H. W. Young, W. A.
Gibion, C. F. Jackson, J. Y. McNaught, P. Webster, F. W. Fowler, R. J. Fowler, H. T. C. Eves,
A. S. Bruce, Alex. Philip, md W.
S. D. Schultz thought thit the
question ol the cost ol idministra-
tion ihould receive early attention
lt wollld be 1 good plan to hive
the wcretiry pro tern correspond
with citiei ol about the sime pop-
ulition 11 North Vincouver, ind
to procure did ai to the coil of
administration ind the totil revenue in eich cue. The associition
would then be in possession of
dlti thit would enable it to consider local condition! intelligently
in thii regird. H« moved iccord-
ingly, seconded by II. W. Young.
Cirried. Mr. Schultz wn further
ol opinion that the publication of
the financial stitement ol the city
ibout one week previous to election!, wil unsatisfactory, and he
moved, seconded by W.A.Gibson,
thit a committee ol three be appointed to find out the condition
ol the city finmcfli and to report;
cirried.     The committee were C.
F. Jickion, P. Webiter, mdJ.H.
Colin F. Jickion requeued is
certiin chirges hid been made
against the city engineer and no
suitable opportunity for reply hid
been given, Mr. Loutet be given 1
hearing by thii meeting. Seconded by A. S. Bruce, ind cirried
Mr. Loutet, in opening, asked
for 1 fiir heiring without interrup
liom. He wn not there to com*
plain, but to refute the charge!,
ind to prove thit the blame Iiei
with the city council. On Nov
mt, 1907, the city council pissed
1 resolution, to the effect that
straight grades should be laid on
north and south streets. He held
that this resolution was negligible
as to 3rd street improvements, because he had been asked to lay
permanent grades which involved
block paving, and block paving
would be impossible at the street
intersections, with straight grades
on the north and south streets.
His plans and specifications, showing practically a bench grade at
these intersections, had been laid
before the council and passed. He
had been at particular pains to explain the grades to the council.
j The plans and specifications had
1 then gone before the court of revision and, after being clearly explained, had been endorsed by that
body. Later the council discovered these old resolutions and, as a
result rescinded the plans, against
his strong protest.
His reasons for advocating a
bench grade were found in documents, which he read as follows:
A letter from Mr. Thompson, city
engineer of Seattle, a foremost authority on such matters, who stron-
ly advised bench grades; also the
report ol a committee of three
prominent Vancouver city civil en-1
gineers, whom the council had
brought over, at an expense ol J200
and whose miaul,num opinion in
their report favored bench grides.
He considered it altogether unreasonable that he, with his limited
experience is in engineer, or his
hearers as laymen,should put their
own opinions before the opinions
of experts such as these.
Mr. Loutet, then called attention to the fact that council had
authorized the substitution of hard
pin from the dnini ind from the
Palace hotel (or gravel, in the flee
of hii itrong protest The estimates nude an allowance of $3000
for putting six inches of first clan
gravel on the roadbed, lt was for
(he council to explain what was
done with the money. As for the
lowering ol the pipes, the cost oi
this was not more thin t-joo, instead ol (3000 as stated. To lay
new pipes on the south lide of the
street would hive cost $1600. His
own contention always had been
that the city ihould piy for this
work, ind he knew thli the water
works committee had no funds.
No sewage could possibly enter
those pipes, because they ar* water tight, ind even under 130
pound! pressure little or no witer
cin escipe. How then could iny
get inside without iny pressure
whatever? The city's proportion
ol the cost was figured out by him,
ill accordance with the by-law,
which was explicit and lelt him no
choice wlutever.
At the cloie of hii address Mr.
Loutet answered many questions
addressed to him by members ol
the aiiilu in e A vote of thinks
was passed to Mr. Loutet lor his
iddress. A committee of fifteen
was instructed to investigate the
matter of the I3000 appropriated
for gravelling 3rd street.
The meeting idjourned, to meet
in the city hill on Wedneiday evening next, Height o'clock.
Big Mining Deal
lt ii reported on very good authority that a ilea! of very large
proportions is in course of negotiation on the Bink of Vancouver
group of mineril cliims, situated
at the head of Seymour creek.
The property was originally staked
by Jos. Saulter, an old-time Koot-
emy prospector. List spring he
bonded the group to the British
Anient au Mining St Development
syndicite for 1 sum approximating
1 quarter of a million dollars.
This compiny, under great difficulties, packed in supplies ind
hive been developing the property
during the summer, meeting with
pronounced luccesi. Representatives ol 1 French compiny leirned
of the property ind visited the
group, ind finally got an expert
opinion thereon. Negotiation! for
1 bond were it once opened tnd is
ibout to be concluded, the purchase price, itii uid, being J600,
The Bink of Vincouver group
is a copper-gold proportion and
is in reality a mountain of ore, so
much of it being in sight on the
surface. A force of men have been
working all summer stripping the
various ledges and running in exploration tunnels and everywhere
they have secured pay vilues.
About a month ago a new tunnel
was started and thc ore has steadily improved, the gold values being
particularly high. Recent assiys
have given Jtyb per ton in gold,
with a high per centage of copper
and some silver.
It is to reach the Bank of Vancouver and other properties, that
the various public bodies here are
moving for the opening up of the
old Lillooet trail up Seymour
creek, and if this is done the business of that rich section ol country will assuredly come to North
Vancouver. The property in ques
tion has thousands of tons of ore
in sight and, as it is largely self-
fluxing, the establishment ol smelting works on the Inlet is certain.
Such, indeed, is in the contemplated plans ol the purchasing syndicate.
J. Horley, foreman at the Bank
of Vancouver group, was here on
Wednesday, for the purpose of going over the old Lillooet trail up
Seymour creek. He stated that
his company purposed temporarily
repairing the trail, is they could
no longer wail for the government
to do so. The compiny are desirous of putting a large gang of
of men to work on the property
and it was necessary to fit theni
out with supplies. The Seymour
route is the most accessible to the
mine and the company intend to
use it in future. In the meantime
they hope to see the government
put a wagon roid up the creek.
City Council
Aldermen May,Irwin, Crickmay,
Wheeler, Smith and Bnim were
present it the speciil session of
the city council, held on Thursday
evening. Miyor Keily was in the
A letter was reid from J. R. J.
Murray, secretary of the Iward of
trade, requesting a donation of $50
to assist in defraying expenses ol
circulating the petition tn the provincial government, for a subsidy
lor a traffic bridge at the Second
Narrows.    Grant made.
Assistant city engineer, H. L.
McPherson, tendered his rcsigni*
tion of the position; iccepted with
E. J. Peck wrote, idvising the
council that he could not see his
way to handing in his resignation.
but deemed it advisable that council should take full responsibility
in the nutter, and notifying council that he expected one month's
salary in lieu of notice; received
ind filed.
M. S. McDowell forwirded itite-
uieni of receipts ind expenditures
in connection with the first of July
celebration; referred to city auditor.
A plan of sul.-division of block
88, l>. L. 549, wai submitted ind
relerred bick for amendment.
The Bink of 11 N. A. lubmitted
in ofl:r of purchase for tin,300 of
citv local improvement bonds, it
ninety cents, with accrued interest:
oli.i iccepted.
Alderman Irwin wu given one
month'i have of ibsence to dite
from the 19th imt.
Aid. Smith ind Wheeler were
ippointed 1 committee to confer
with the diitrict council, with reference to the purchise ol 1 roid
roller md rock crusher.
Aid. Wheeler was appointed
acting chairman ol the board ol
works.ui the absence of Aid. Irwin,
and Aid. Urann wis added as
icting member of the boird.
The city clerk wis initructed lo
idvertiie for applications for the
position ol city engineer,applicinti
to stile salary expected, all applications to bc in by December 14th.
Sevenl byliws were considered
ind moved along through their
respective stiges.
Sacred Recital
The first ol 1 series of monthly
•icred recitals to bc given hy St.
John'i choir, wn held in the
church on Tueiday evening, it 8
o'clock, helm.- 1 Urge ludit m I
The choir ire fortunate in having
tome excellent soloists,and though
there wu   no ippliuse liter the
different numbers, on iccount of
the recital being in the church,
there were many expressions of
pleasure and appreciation heard it
the close. J. Alexinder, the organist and choirmaster, iccompan-
ied the singers with excelleit taste,
and he is to be highly congratulated on the high class entertain
ment provided. The programme
was as follows:—
Organ prelude, "Prayer," from
Cavalleria Rusticana, Miscagni,by
"■ Alexander; song, "Consider the
.dies," Davis, by C. Hooley; song,
'Angels Ever Bright and Fair,"
Handel, by Mrs. Allan; quartette,
"Lead Kindly Light," Dudley
Buck, by Messrs. Smith, Choyce,
Alexander and James; song, "0,
Rest in the Lord," Mendelssohn,
by Mrs. Hewitt; song. "Resignation," Lindsay, by C. H. Hooley;
sdng, "He Was Despised," Hm-
del, bv Mrs. Anders; song, "II
With All Your Heirts," Mendelssohn, by H. V. Smith; song,
"There is 1 Green Hill,Far Away,"
Gounod, by Mn. Allin; song,
"My God ind Father," Manton,
by Mn. Hewitt; quartette, "Softly
Now the Light of D.y," Weber,
by Messrs. Smith, Choyce, James
ind Alexander.
Lynn Creek Notes
Charles Nelson is enjoying 1
week's visit with friends it Lidner.
Chester Cross returned list week
after a pleaunt visit with relatives
at his old home in New Brunswick.
The new home being erected by
D* M. Campbell, lor personal occupancy, wdl be completed this
The pi ink roid his been given
1 thorough cleaning, making it
much belt r for both vehicular and
pedestriiu traffic.
E. S. Earle, ol Eirle Se Sons,
Granville street, Vancouver, begin
work this week upon a reiidence
on Kilmer itreet.
A meeting wai held in the old
ichoolhouie, on Tueiday evening,
to discuss the project of forming
a society lo tike over the building
for use for the benefit of the community. The committee appointed
at a previous meeting to look into
the milter, mide 1 satisfactory report which wu received, ind il
wis decided to proceed with incorporation under the benevolent society'! ict. A committee wu appointed lo cirry thii deciiion into
eflect, comprising J. M. Frommc,
I. Y. McNiught, A Buckley, P.
Westover, T. J. O'Connor, H.
Thompson ind W. A. Divii. The
committee on bylaws lubmitted 1
drift constitution, which wu discussed ind idopted.
Unruly Boys
Serious depreditioni by unruly
boyi ire reported from Moodyville
Twn hoys broke into the itorehoute
of the roid ging, which ii citend
ing the government roid through
diitrict lot 173, ind Hole five box
ei of percussion cipi (detomtori)
and si w ul itickt of dynamite.
These were firit tiken by Ihem lo
school ind, liter ichool hours,
the miscreant!, iccompinied by
olher children, choie 1 secluded
•pot ind proceeded to fire ofl Ihe
dpi, with Ihe reiull (hit one child
lust three fingers on one hind, two
from the other, ind hid one hind
badly split. Acompinion hid her
lice badly cut. Chiel Davies went
down lo investigite, in hii cipi-
city 11 truant officer, hut 11 Ihe occurrence took plice liter ichool
bonis, found thit hit minority
wu insufficient to enable him to
tike iny iction. ll ii further re*
polled thit one ol the ichool child
rtn it Moodyville recently poisess-
ed himsell of his father's seven
shooter revolver, ol which every
clumber wu loided. took the wei*
pon to ichool ind, during the noon
hour, ringed the environ! ol thr
ichool grounds, with 1 body ol
ichool children, on Ihe lookout for
birdi or squirrels, on which to try
their marksmanship
E. C. Pirry hu removed Ins
plice ol business to Ihr building
next the municipil hall, ind will
occupy the adioining roomi 111
reiidence. lie hai recovered liom
hii recent iccident ind ii now
reidy to ittend to tht wuhei ol
hii pitroni
A. L. Rollo his opened 1 saw-
filing and locksmith estiblishment
on ist street east.
The A. M. Ross Co., is offering
special inducements thii week to
customers. See advertisement In
another column.
An itinerant show troupe held
Inrth in Larson'spivilion on Tuesday evening. The attendance was
decidedly limited.
The North Vincouver lootball
club (ailed to keep their scheduled
appointment with Westham Island
on Thanksgiving day.
Hirry Holland is agiin applying lor 1 liquor license in Lynn
valley, hiving erected 1 building
suitable for hotel purposes.
The Merry Widow club held a
sociil assembly in the Eagle's hill,
last Fridiy evening. It wis one
of the most enjoyible eventi of the
The district his sold {15,000 of
the Lynn valley witerworks de
bent ores it 95, the ule being mide
through G. A Stimion & Co.,Tor
Found— Gentleman's smsll dii
mond icarf pin, it Moodyville.
Owner mty lecure ume by proving properly ind paying (or thit
Henry Knight,of Lonsdale ave.
the well known local plumber, his
secured the contrict for instilling
the plumbing ind the unitiry
work in the new hotel building,
now being erected at Lynn valley,
by Harry Holland. /
The foundation itone ol the
sanitarium (or the treatment of incipient consumption wu laid with
appropriite ceremoniet, it Trin-
quille,on Wedneidiy of thii week.
Hii honor the lieutenant governor
declared the corner ttone "well
ind truly Ind."
A meeting of the Horticultural
society it called for tonight, in the
Horticultural hall. A statement
ol the financial affairs ol lhe society will be laid before the meeting.
The proposition to dispose of three
icrei of the society'i holdingi will
llio be considered.
On the 18th imt. quite a number
ol local Pythians purpose joining
in with Vincouver brethren, and
taking a trip to Beilinghani, where
an important githering ol the Order ii to bfl held. They will leave
Vincouver on the Greit Northern
tnin it 4 p.m., reluming at 7
o'clock next morning. The usual
convention rates will prevail.
S.E.Crowe, of Oikesdale.Wuh-
inglon, wu 1 visitor in the city on
Thursdiy list ind paid a friendly
call at Thi Exniss office. Mr.
Crowe nude whit he considers 1
very utiifictory investment in lo-
cil realty, under the advice of Ihr
Elder Mmi.\ Co. He it in ir-
dent enthuiiut u to the prospects
of British Columbii in general mil
North \ im ouvi r in particular.
The Vincouver dancing ichool
hive opened 1 clui (or beginner!
ind hope to ice ill who wiih to
learn to diner it their clan ind
uiemhly in the Eiglei' hall tonight. Thev guirintee to thoroughly instruct eich pupil in ill
the 111* dincei or money refunded.
Mi. Mirlin, Ihe initructor, ii well
known in North Vincouver, having
taught 1 large clan here three
years igo. All interested ire cordially invited ind 1 good tim* ii
At the regular meeting of North
Vincouver lodge, K P.,held Tueiday evening, there wu 1 Urge it-
tendince ol memben. Two can
diditei were proven in the Esquire
rink, ind much other buiineu
trinsacted. Amngrmrnli hive
been completed lor the lodge to
vint Mt. Pleuint lodge, Vim outer, neit Monday night, liking
wilh Ihem Ihe Senile Irani, wlmh
will confer the third rink on two
nl their own cindiditri, ind uv
eral from the city.
Meiiri. E. A. Unwell ind
Henry Woods returned on Thursdiy Irom • hunting trip of one
werk'i dilution, on Howe Sound,
opposite Ganilner Island. Mrisrs
J. J  Woodi and E. McMillan were
originil member! of the party but
returned the firit of the week.
Deer ind grouse were found plentiful, the deer being for the greater part, doe. The party raised in
11 eight buck, of which they ihot
three which they considered all
they could handle. They also
brought back a bag of twenty
Squamish district suffered much
from the recent high witeri. The
water was four feet higher than
has been known at any previoui
time. At places the water stood
eight feet deep on the roads. All
the government bridges hive been
wished outindcommunicition between the upper and lower valleys
entirely cut ofl. Heivy loss has
been sustained by shingle bolt operators and other lumbermen, as
well is by farmers. A boom of
logs, containing one and one-hall
million leet, which was lying at
the booming ground, it the mouth
of the river, Was broken and the
log! lost.
The K. P. members of this city
have engiged A. Theodore Wilteri
to give 1 itereopticin exhibition
ind descriptive lecture here, on
Fridiy evening next, November
20th. It will be held in thc Pythian hill, Lonsdale ive. Mr. Water! wai a resident of South Africa
for five yean and w« there during the Boer war, ind the views
he displays ire from his own photograph! Hii lecture milter will
be found quite interesting ind instructive, ind the whole entertainment ii one of merit. Admission
ii pliced it 33 cents, children it
bill price. Tickets may be obtained from any ol the Pythians.
Monday was the diy let ipart
by Ihe dominion government as a
day o( general thinksgiving throughout Canada It wai likewise tbe
anniversary ol the birth ol our beloved sovereign King Edward the
Seventh. This coincidence is very
suggestive u not alone Canada and
the British Empire, but Ei.rope
and the world, has much for which
10 be thankful in the fact that the
greateit nation in the world hu
upon ill throne 1 monirch who
his proven himsell 10 potent a factor in the promotion of the world'i
peice, ind who holds the universal eiteem ind homage of hit subjects ind the rice.
Geo. A. Gordon, in extemive
property holder in thii vicinity,
hu juit relumed Irom a month'i
trip to the cist.     He went 11 far
11 St. John, N. B , ind returned
by wiy of California. Mr. Gordon
states that everywhere the good
eflecti of the electioni in both
countriei being ended ire mini-
(est. Particularly it it 10 in the
United Stiles, when the manufacturing and financial interests are
satisfied with Ihe results, ind ire
showing it in the opening of manu-
ficturiei and the launching ol new
schemes. Leading bankers informed Mr. Gordon lhat really
prosperous time! were aisured for
the next four years.
The Grand Theatre
The management of the L**-*-il&
Like Musicil Comedy Compiny
preientcd during the week, it
the Grind theatre, an entirely new
•how, in which the quips ind jests
of 1 new comediin, Charley Oro,
handled the leading part. Chu.
Oro, while ippeiiing for the firit
time in Vancouver, is heralded ai
being more thin funny, ind it it
predicted tint by the middle of the
week ill the region will bfl resounding to the echo of his jokes
ind quaint uyingi.
Another new iur hu arrived, in
lhc person of Miss Lillian Mison,
in opetitic puma donna, who
comci direct from Henry W. Sa»-
igc'i roid show, thc Prime of Pii-
•en. Misi Mison hid a leading
part in the cute of this open ind
is reputed to bc 1 high soprano,
with an cxtriordiniry range.
A new reel ol moving pictures
mg shown, entitled "In the
Hinds ol thc Eiicmv," one which
will give new hie ind mike the
hair itind on end. New girls ind
new songs will fill out the bill with
\   iill Vaki OUVKI, H.  C.
l'    I     -tlllial i;t\'. 11.K,   ti. II. MllltllKM,
M mager.     Buslneai Mp
I; tn* a,i -i aaciimoi i
tn,,*i,*.ir -        •        11.00
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ii. monthi    ■        • ,M
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tl'.'l III'ISIV,   RATES
li:i\«t,.\i   h.-i'i.ti    AmiaitiiM Wlm—
- .*■ r inch ..nil in*.*ri[..ti.
I   ■>    \    tta, I'.n —$1.00 per iluii per
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* i n| to ipnofl laken,
l.l.l al'lvelli-.*!... |lU
il tin  .■inner In
a*   publication
N<>kiii Vancoi vi u, Nov. 11
Illitl      ll'a If   .tll      |ia*sS|l    .
Ilenl u- llllll' s**   Ill the I Ii i   .1
iin* lormition  : irati ptyen'flMtv
i:i, nutt in* in tit .iilmitt. il by
all win' i ai'a   ,:w n tie in .it tt r ■*. n
Tlie Ireflil, luili •*!. and [nnketl
ol in.iit* i> nl import by
tin* people ai inch, is in the high*
'*.,*.. detirabli. ind iny insti-
lulion niinii Im*. I"i it-- flVOfl
|i a i   iiii   .*n, oungemtnl nl  sm h
dlSI   '. ■     *    -   ll    **ai   Ii'l   a   ,
iiiiii* i i   i itinnihip,  which is
worth] universal   llipporl   at  lhe
IMII.Isnl   iln   i III/, lis.        That soil
■ ms lhat
i- , .iniul  ni. on tin* Iiti . t "Uin rs
ainl in plan s ol its.iii, when-  lit
t i.*   ol kiii.li. .1 ipii ■
iln r to 'iiirse  i!n ii «rongl  antl 10
condole   with , .it h "thei   in   ill'll
UO s, is mischievous rathel
than helpful.     It is an unheallhy
litu;; u .1 .lm i noi promote
the publii [0 -I or thfl |" *n i and
harmony uf llu- coinnni lil) 1 lie
existence of   an I • D,   un
di"! whose aus|i|tes tin* t Hi
ther from time  to time, t" opflnly
tli-' bm i ui n nt intlflfl, caiiiiot  but
be ol real Mrviofl in palling out ol
court that  sotlo   TO©
whu ll is llu:    liietliti'l   tle.tr to   tin*
.lm al individual, »bo has a
p rtonil (rudgi to rap ij   i .i pri
III   lo -nud       It  will  also
protnoti the open, manly Bipn
lion ol  bom ll opiniofl  n l.itivi tu
atf.uis. and its deliverance!
im :. lo time will doubtless
provi    al   material   IflliltflflCfl to
Upon .-Ii'iiil devolve*, tin  ail
miintti.iliun ol civic allau*., in tn
iblini; them   tu ICCUlttel)
tin' *    |  the cili/. nihip
III  ULI. I   I    ll     ll     lll.l*,   I Hj.
Itfgm I: * I uf tisi lulio ssand avoid
;t iiiell il.*
HV  I'l a    tlllll.   Sill ll
I     be ft lined
upon lhc mes.
It ihould, Irom lhc »i n
■Void even
.   Ill    |. |i I
(no a it mi
tin i..      ■
ally. ■                     ; . i the
ming of tin ti im     B<
llial lormfld v.'ilbtaiil   bias, all   sin li
*    a* 1,*   [Ofl    1
hi than bfl 1I1-.1 ussa ,| un
111 nts and di 1 i'liii sin, il) hi
I 1 mth thfl I" *l llkjlll   1 a
a ' llll,I'd    ,11,il
liai 1 itmmii-
11 ::i Irom
i  till' till*
rally 1 nthutiaUtlcfllly
,!• opporlnflhj    lor  making
British I
■  Iron   nhil I
which will b. "j*. p. I  in  S
next ipring. The exhibition is
bi in*; energetically and widely ad*
v itisetl md there is every reason
tO believe that many hundreds of
thousands of people from all parts
of Canada, the United States,
Europe and other parts of the
world will visit Seattle during the
months in which the exhibition
will be held. These visitors will
bfl ol a dill who represent huge
possibilities when propi ily informed as to the merits of British Columbia, To I vi ty largfl extent
ilu \ will b< |» ople ul nie,ins, who
have large! ur sinallei sums of
money IVlillbll lur investment.
I'll, \ will bfl p. 1.pie wlm. onCfl in*
ten sit tl, 1 in 111 tuni if.ith ind en-
llause mam .alliens uf similar tinan-
1 ial itinding 111 the circlet in winch
tbey movi.
One   ol   ihl   chief   advantages
which the exhibition ofli rt, is the
iaa t thai tin *■ vast crowdi oi pos-
lible invtitort will be brought to
our very doors, so that a run over
to our Leading 1 itiet is a matter ol
tritlim; 1 spei -e, and which will re-
quire on'y a short space of time.
Once tlnir attention is definitely
directed towird this province,
i.tige  iiiiiiiii! rs   nf   these   visitors
would nut tiulii, of  returning to
theil homes, without first visiting
liiitisb Columbia,
Thfl gathering ul such a gnat
cosmopolitan concourse of people
ii as occurrence which does not
Iretpienily happen in any one place
ami 1 annul be expected to repeat
itself fur mam years to come
Hence lhe ni Cflltity lhat this pro
vince bfl alive in tiie rare opportunity placed within her reach.
I'he iiriuinsiances are such as
to juatify lhe erection of a Hritish
Columbia building in a prominent
place upon tin grounds; thc Iur
nishing ol ibis building with exhibit-, ihowiflg llntish Columbia's
resources and products, the publi
cation uf large quantities of litera-
t n detcriptivfl ol the provim a,
tnd cnlirging upon her ponibili
lus. iln* appointment uf capable
paid agent*,, wlm will take charge
ul the building and exhibits, who
will IXtflfld 1 v, iy courtesy to visions, who will circulate literature
djiaamiaatt information, and be
illy aleit to make the most
ol every opportunity to further tbe
interests ol British Columbia.
A mighty tide ol population is
IDOUt to converge within a lew
iiulis ol our border line and then
lu iliveiga* again into practically all
parts ol the world. It is in thc
highest sense desirable that when
those people tetrace their way
tln'\ shall carry with them lull and
an. urate information relative to this
province, ami that the largest pus
sible portion oi that multitude he
induced to personally visit our
t Un s .ml to oliseive for themselves
the unexcelled advantages and up
portunitiet which British Colum
bi.i offers.
lions to this end are proceeding
ami the prospects of success arc
excellent. With both wagon road
ami tramline to the property, this
park will early become one of the
(avorile resorts of pleasure seekers
on the north side of the Inlet.
The establishment of parks throughout the distiict is one of the
nust praiseworthy features ol llie
policy of the district council, and
will do much tu promote the pleasure ol residing on the north shore,
as well as proving a strong drawing caul for pleasure seekers, tour-
sts, etc. The district already
owns another park reserve at the
lup of liiouse mountain and there
is like win I tract uf three hundred
and twenty acres at the foot of
Rice Ink'-, and including a portion
uf tht lake itself, which is avail-
Ma 1.1 purchatflb) ths district or
the city lur similar purpotei,
I be pun hair, by the the districi
il, ol  a section compriting
Imu bundled ainl uglily acres, in
I.vim valli t, fm p.11k purpotflt, is
an .1. t whu h will be cordially 1 MD
111. nd. .1 i \ lli. nit. I'aveis This
parlil Ulli Ua. t has been personal-
I) impacted by practically all the
1 ">in< Hauls and is a beautiful spot,
pn ft tiling many ,1.Wantages for
tin 1'iitposo. Tlu property lies to
tlo- east ill LyOI 1 nek ami )ust
moth uf   the   mlakc   foi   the   I ilv
wattrworki s\sn tn,     Thfl 1 tri*
1 unslnit li'.u ul tin wagon mail tO
In- Stvavin iiinn II is now all assur-
.1 (111. a*, thfl   tli-iiu t 1 itincil  is
pn p n.i to paj   its than of con-
llllt lum. I III*   S.V.I. 10'    (upper
Mining (ompany is likewise pre-
pan I le a sis| tbe projei 1 antl the
pi   I un ial (OVfltUnX nt  lias ultima
■I its inti uti* n of including a
grant iln Ifltfl  in   the eitimat, I !  1
ie en ning year,     This wagon
righl alongside the
ropetly.      It is a su  antu ipaled
that it is   ml     '   ui ill. 1 uf   a   * hurt
■ '   1*  l!,i   11 imliiu< will   also
bfl bttilt up Ihl valley.       Ncgutia-
For Sale
Strain hurry runner**,7.">e per 100 (Magonn
ami 1';;-.Inn'
Bupbtrry mum 11.00 per 100 (Cnthberl
nml lurlborongh!
tied currants, (IL',tll 11 dozen, Syrn. old
liliuliarli, 11 per don.
RADERMACHER, Lonsdale 121st St.
Have your trial pnnicl now, .inl ytittr ffartlen
llinl u|i   Wl -ni'l'lt .11 Liti'l*. 0* Iruil trees,
rn.,*., .ItriibN .it.I tiriimneiit.l treo..
Hive u. 11 trl.1 tinier Itwlal ji.y you.
Tliiti I. lite Unit* iti |il.ttt v.Htr fruit tret'., roae.,
oul hi, out.    Out |M»1 cullei'llnii nl Bulb. I-tin*
iji.*hii<.i b.rgitlti nolitti.   limp 1 note lo
»iiip»on and vioni
Nurserymen ami   LkfldtClfla  Garden.,
Oof, 22nd antl Lnnsilide Av,'.
Nortli Vinu'iiuver.
The importance of having the
Seymour creek trail permanently
r.paind by the government, is
emphasized by an article elsewhere
In this issue, dealing with one of
the mining properties on that creek.
( ui ait 1 thing! are in store for that
camp than most people dream of,
for tin re is now developing what
promises to be one of the richest
mineral distiicts in the entire pro-
viiin*. It behooves the people of
North Vancouver to take heed
thereto and to conserve to tliem-
-1 hi s the advantages and opportunities placed within their grasp.
Smoker and Concert
The smoker and concert given
by the local lire department, in
Larson's hall, un Mondayevening.
was well attended antl the pro-
grtmmi greatly enjoyed through
out. Alderman W. II. May presided, in thfl absence of Alderman
Crickmay. Vocal selections by
Messrs K Tarn, C. N. Hoole.(,
anal J. S. Pearce, together with a
recitation by K. C. l'arry, wflffl
well rendered and heartily applauded. A wrestling bout, be-
iivefii Hod Kenshaw and M. H.
Mailinsun, jr., was well contested
antl resulted in two straight falls
fur Kenshaw. A. S. Emerson act
eii as referee. A boxing exhibition hotwfi'.. Hob Ritchie and
Prof, (ireaves, provided six rounds
of lively work and created consi
derable enthusiasm. R. Tarn
made a very satisfactory referee
1 lie members o( the fire brigade
are well satisfied with the result of
their 1 tlort and greatly encouraged
al the interest manifested in thc
all,ms oi the department by mer
chants antl others.
N. V. Dramatic Society
The North Vancouver Amateur
Dramatic club will give perlurm
ances 011 Thursday and Friday
December 3rd and 4th, of two
laughable farces, entitled "Naval
Lngagenienls" and "Turn Him
Out." I he cast is a strong nne,
ami is nodal the superintendence
of A. H Stevenson. ln view of
tin excellent show given by the
club last year, it is to be hoped the
local people will turnout en masse
an,I give the local club the encouragement tln-y undoubtedly tle-
seite.     I bfl piuteetls an* 111 aid ol
St. John's church.
Lonsdale I live, Ladies of the
M.n 1 lh ' s, puipuse holding their
first annual social dance on Nov.
27. The affair will be held in the
bagb's hall, Ksplanade. Invitations are being issued this week,
for the event, which promises to
lie entirely successful.
I'iuimk   117,   North Vanhuvkh
"    MM,   Vancocvkk
For Fornitiire,
House hiriiisiiiiiirs aim
at Reasonable  Prices,  go to
lhe Norlh Vancouver
Home Furnishers
shoes   snots
WOOD i SON are Ibe Reliableaml Practical Shoe-
men "I ihis city and meddle with no other trade*.
$10,000  StOCk»   to Select From
by Makers Who Stand by Ihem.
MEN'S $1.45 to$900. WOMEN'S $175 to $600.
Boys' Wonders, $1.50 to 2.85.  Girl's Wonders, $1.25 to 2 50
Childs', 35 cents ,<nd up.
Every size in   OEM  BOO IS lor men,   women,  hoys and girls
A choice of Cloth and Corduroy Gaiters.
S..le iKrllt.li.i  The Lffkle lliatlf, Th" Here-lliM.   Ma*. I '-.Uld.     Ma final),   Tie* Willi.ill.
si....*.*.    The K  llu...  .ml 01.1 CiittiiirySh f.
ADDRESS     " tlUII €ft 8UIN      Reliable Wioe fttore
Sril tli nr loSlinfrti'l tlr r*rv aSlun
Repairing—Bed ol leather and workmanship.    COR. Lonsdale St and
'PAKE ii'.lii'e lliat William 11 Robert",
' ol Thunder Bar,oeco*>«tlOa* readier,
Intflndi in apply lor pertnuaiafl tt por-
flume the following tleneri!ieil lands:
t'oniiiiciicilil* at a pusi |tlantetl nt lite
aoutheaul eiirner of lot 1521 anil X.W.
corner ol lot Ml. tlienee west -10 eliains
inure or less, lo S.W. eorner n( lot 1521.
south N tfcaUnt, ensl 4(1 elntiiis iniii-e or
less, to tti'stern Imuntliirv of lot 2191,
norlli N eliains, In point of I'oinnieiifi'-
PitJkan Hockorois, Agent
Dated Sent. Nh, 1«08
bocateil Sept. Mi, MM 30*8t
When you Intend building
Hrniirlt (l/fit-c, Lnimlnlr Arc.City. Pbn'iir
Bt se'
Head Djiee nml Mill, l.ynn Cretk,II.C
Builders and
P, LARSON is  prepared to
Lime, Brick,
Sand, Cement
And all kinds of Building
Material In quantities to suit
and at reasonable prices.
To tlie Citizens of
North  Vancouver
We p.tlronize your home
papers with thfl hope lh.it
you will patronize us. BUT
not unless we can Kin uui
not only First-Class l'iano
(Juality, HI IT-also Lower
Prices. All we ask ol you
.iii.l this is Ior our mutual interests-is lhat you
call   and   see   our
get our prices and Easy
Terms, Recently we published ■ list of some Two
Dozen of your Most Prominent and Well Known
Citizens who have bought
of us
which is only one ol the
lb different makes wc
carry in stock.
Hit 01 Mil
Dominion Subsidy
PropoMd Nortli Vanoouver
Terminal of Grand Trunk
Cull on ih nr write for full particulars.
430-441 Hasting Street
Ramsay's 25c |
I-nek's     _'k i'per tin
j. a. £> m. McMillan
For Boot and Shoe Repairing
and Custom Work   .   .   .
go to THOS. O. MILLS
Pioneer Resident Boot Maker
Lonsdale Ave., above and Street
at the A. M. Ross Shoe Store.
Ijuantity Surveyor ami Irtliiteet
Koi'kth Stbkkt, ''okskii I.omuiai.k Avk
n.v. f isri Co.
Cor. Lonidale and nth st,
IVAN» t- 111 IB, Ptti|iv
I'lans    antl    LtpflflUflflttflM   l'ri'panil.
When tliinkiui! of huililiii|- let  ti- give
in, t -liniale.
Or P.O. Hex 7.'.  Nerlh V.ini.in. r
All kinds ol Fresh Fish delivered daily. Smoked Fish a specialty.
Also Putter, Eg^s, aud Vegetables,
Our aim i* tn please our eii«t*uii«r*i aa
tn iiiaiel*. hmiI |iri,*t*i l/'i ua have your
Irctli IHilk Ilii'Tiil Ilailv lo
ill parts of the lily
Leave Orders at Express Office.
Pioneer Bakery
S. H. Walker,  •   Proprietor
Fresh Bread daily delivered
to all parts of the city,
lo loaves for >i
5c. per loaf.
1'iiiiM b        71 Lonsdale Ave
.11  iiuiiii Hiniimvi
mmm nmm
pl'ltl.IC NOTICK i-hereby niven lhat
■ in acconlinee witli (lie |inivi.loni ol
the Public Health by-Law, of llie lily
nl North Vancouver, the Municipal
li.tinril have cnntractrd villi the Medical Health Drlierr tn attend at the City
llall. North Vancouver, tin the Final
Monday of etch month, at the hour ol
11 o'clock in the fort'iinon, for the pur-
p (■ of vaci'inalini at iln*exia*ii.*< ul
lhe eitv, all poor peraoni; antl all otheri
at their own eipenie.
The lather, mother, or |icr»on havinf
the can*, nurture, or cuflody nl every
iliild horn in the city, .hall, within
three iniiiitha after the birth ol audi
chilil, take nr cauie lo Iw taken, the
chilil, lo Ibe Medical Practitioner, in attendance at the above appointed nlaee,
lor the purpoae of being vaccinated; un-
Iwa tbe child haa been previou»ly vaifi-
naled by anme leiially ijiialifled Practitioner, and Ihe variolation duly
Oty Clerk.
Nortli Vancouver, B.C.,
9th July, 1'his. 21-K
Smart Clothes
For Young' Men
Trust them for making the absolute correct
If you're a "fellow" of pigment and good
tiata in dressing youwlf, you'll have a great
chance to give th-SM qwllUul in JfOVnfl the
fullest txinise thin season.
Fit-Heforni garments arc the best produced
to-day—that's the candid opinion of people
who know it's so when thry say it's so—
The new browns and gn-ens nudge us to say
thev are here in all their aristocratic styles
and colors, yet at the most coaxing prices you
can imagine.
Here's a chance to be lueky. Buy one of
our Special Suits at
worth double the money.
333 Hastings St.        Vancouver n?
Councillors McNaught, Nye,
Robson and Davidson were present at the regular meeting of the
district council, on Friday evening
list. Reeve W. H. May occupied
the chair.
John May wishes to make connection with the Capilano pipe
line to get water for domestic purposes, aud wrote requesting assistance from council to that end.
Laid over lor the engineer to investigate and r-poat.
F. VV. Ilnultbee, Vancnuver,
wrole asking pemiissiun to run a
telephone wire along Keith road
to Seymour creek, from Lonsdale
avenue; clerk to reply that council has no objection, provided thai
an agreement can be arrived at between the two municipalities concerned.
Percy W. Charleson, of Vancouver, is considering the constnu
tion of a roatl to block 772, group
1, and wishes to know il an allowance will be made by council for
work done if he build the road at
his own expense. Clerk to reply,
that while 110 definite assurance can
be given in nidivnin-al instances of
this character, yet it is the invariable practicu of the council to ac-
coid every reasonable assistance
to the opening up of all sections of
the district.
ln reply to a letter Irom the district clerk, asking lor information
as to the new Capilano ferry, Captain J. A. Cafes wrote, to the effect
that be is prepared to put on the
boats immediately that the tram
line is completed to the ferry land-
» ing, and that be considers it is for
the council and property owners lo
take the next move, by approaching the park commissioners ol
Vancouver city, for the purpose of
leaning permission lor the running nf a train through the portion
ol the park involved.
Councillor Nye thought it would
be well il the council knew who is
behind tliis new lerry movement.
He did not deem it wise to take any
action that would prove harmful lo
the present ferry. Other councillors wen* of opinion that competition iu tins respect would prove
Councillor Kobson did not consider the prospect! very bright foi
securing the desired permission
frninthepark commissioners. They
Wert elected by the Vancouver electorate,- as the result of a
strong agitation against a tramline
in the park, and were committed to
opjiose it. However, the opposition al the time was largely a matter of sentiment, while this was a
business proposition and palpably
for the benefit ol both sides ol the
Inlet, for which reason it ought tn
be considered. It was further
pointed out that tbe distance required was very short; that the
tramline would run along the shore
line, and that it could be sunk below the roadway, and so obscured
that it would be out of sight. The
lound would also be deadened, so
thit the retirement of the park precincts would not be disturbed iu
any wiy. The speciil committee
previously appointed will approach
the pirk commissioners in the matter.
J. J. Woods, treasurer of North
Vancouver, (orwirded 1 statement
of damages caused by the felling of
1 tree icross the water main, on
the Lynn valley road, some weeks
ago. The bfl I totalled I90.55.
Councillors McNaught and David-
ion were of opinion that the bill
wis excessive. Fourteen men had
been sent out there to repair two
lengths of pipe. It wai impossible to work that number in the
spice damaged, ind inyhow thc
necesury implement! were not
sent alnng, and many of the men
simply stood around doing nothing
while they drew their double pay.
However, the council had given a
qualified permission for the cutting of cordwood in ihis instance
and would have to assume Ihe re
sponsibility. The clerk was in
strutted to forwird the bill lo the
man who did the damage.
J. R. J. Murray, secretary of the
board of trade, wrote requesting
council to make a contribution of
f 50 to assist in the circulation of a
petition to the provincial govem-
• ment for a subsidy of f 250,000 to
wird the construction of 1 traffic
bridge at Second Narrows. A
copy of the petition was produced
aud read. Councillor Dividson
was of opinion that the petition
ihould be considered by the bridge
committee, but it was finally decided, on motion of Councillors Nye
and Robson, to nuke the donation
as requested. The signing of the
petition was also authorized.
F. J. Fulton,   provincial secre
tary, wrote, informing the council
that the matter of opening up the
Lynn creek road would be kept in
view in framing up the provincial
estimates for the coming year ;
clerk to reply, with thanks.
A letter was received from Mayor Kealy, advising council that the
city council had appointed a committee, comprising Aid. Wheeler
and Irwin, to attend to the drawing up of a petition upon all out-
1 Hiding (jueslinns appertaining to
the city and district, in relation to
tbe dominion government, and requesting the district council to appoint two members to co-operate
with them in the work. Alderman
McNaught and Robson were appointed.
A tree, standing on lot I D.L.,
2169, is dangerous to the residence
which D, M. Campbell is building
on lots 22 24, block 19, D. L.2023,
and lie wishes it removed. Owner ol property to be notified to cut
down the tree.
Hiqie, Gravely ti Cu.,wish council to proceed with the opening up
nl F.u niei Itreet an I the closing up
correspon.ling KCtioni of the uld
Keilh road, as per agreement made
lome time agn. Referred to lhe
engineer to report.
The district auditor's certificate,
as to the correctness of the district
accounts to Sept. 30, '08, was reid
and received.
A plan of sub-division of portions of D. L. 852 and 853 was considered and relerred to the engineer for the arrangement of details.
A plan of a proposed wharf at
D. L. 773, known as Hollyburn,
was* submitted and endorsed.
Thomas le Messurier, secretary
iif Capilano Property Oviits' Association, was present 111 connection with the above, and Councillor McNaught suggested that it
would be well to secure the co-operation of the association in the
matter ol the Capilano ferry, by
having them appoint a committee
to wait upon the park commissioners. Mr. le Messurier will lay the
matter before the association.
A plan ol sub-division of the
Robinson estate, comprising D.L.
2350, was passed, subject to an
allowance of 33 feet for road purposes, along the south side of the
A plan of subdivision of D. L.
624 was considered and approved.
Thfl clerk was instructed to prepare a bylaw providing fur the exchange of road allowances in the
extension of 21st street through D.
L. 2088.
The deputy minister of marine
and fisheries wrote, advising council that Captain William Robinson
of Selkirk, Manitoba, had applied
for a grant of the foreshore along
D, L. 237 and asking what objections, if any, council had to the
granting of same. Clerk to reply
that there are no objections, providing that provincial regulations
with respect to public approach to
the foreshore are complied with.
The district clerk reported that
he had interviewed Chief Jimmy
Harry, with resjiect to the proposed road through the Seymour Indian reserve. They had requested
that plans be prepared, showing
the roadway, and had agreed that
the remuneration should be fixed
by arbitration. Laid over to give
the engineer time to prepare a
The following icconnts were
passed: Finince committee, totil
$602.67; board ol works, $2937.41;
waterworks committee, $3402.25
Engineer Donald Cameron submitted a descriptive list ol road
machinery.which the district could
use to advantage. Council instructed him to prepare specifications of machinery is per the list
submitted, preparatory to calling
for tenders for the same.
The clerk of North Vancouver
city wrote, requesting that council
accord Engineer Cameron permission to act as consulting engineer
in the matter of the completion of
lhe 3rd street improvement!. Up
on motion the request was compli
ed with and permission given.
The sum of $8no was authorized to be paid as a first instalment
on the purchase price of district
lots 1373 ind 1313, for pirk purposes.
Special constables were appointed in the several sections of the
district, for the purpose af taking
strict measures lo prohibit further
careless use of firearms, such a!
has characterized the couduct of
many of those who have frequented the district this season for hunting purposes.
The Plumbing and
Sanitary Work
for the
Lynn Valley Hotel
is being done by the
well known
of Lonsdale Avenue
NortH Vancouver
mflHfim nr
Certificated Surgical, Medical ami
Maternity Nnraea
Nurses Suit Out on application
For term* apply at the Hospital
Cor. 15th Street & St. Andrew's Ave.
We fcilirit lhc business of Manufacturers,
matin I 'md oilier, who realize the ndviaabil
it/ i.f li.oitig ihelr Patent b-ulotM tunneled
by liijK-rlj. Preliminary advice Iree. Chare-ei
moderate. Our Inventor's Advlat-rsent upon re-
tttieit Marlon&*.**arl.>n, lo*;:'.l., New Vork lAlt
Mill,;  Montreal' .,,,! tt*a,.lii.a,.|,,n   DCUAJ.
60  YEARS'
Trim Mirm
Copvukihti Ac
Anronn >.n'lti| aaketeh anil dMeripfion may
qntcklf ,*.* ..riHln mr i.plnlon traa taliatti.r an
InT.nllon 1. riraabatalf puantabla*. Coinmuiilca-
Uiini.lrlollye..nllil«iillJ. HANDBOOK ou 1'U-nli
Mart f tea. Olil rat aaeney for .eourlnf tiala.Ua.
Patents taken iSrou.h Mann A Co. Imn
Scientific flnterkait.
A hant)a,*mely Uluatratad weakly Uncart ear-
eolation .if any ectanlinc Journal. Term, for
Canada. I MS a year, i»au*ie (tnitavld.  Bold by
all itiiw,.|, alert.
Brain■*, tint* &", f l
'W.Washluiliin". li t
Ajiplnulioii fur l,ii|imr License
[ HEKKBY C.IVK NOTICE that il is
■* mv intention to apply to the Board of
Licensing Coniiniaainnors lor the District Municipality ol North Vancouver,
Urili.tli Columbia**, at their next IflflfllU
meeting after the expiration ol thirl'
days from lhe date Iteretil, (or a lioiel
lici'iist* tn I'erlahi premise! erected llofl
laml of which I am Ihe owner, situate
in Lynn Valley, in lhe said District
Municipality, being Lots (1) and tflfl
(2) in Block fifty-one 151), Sub-division
ol Dislrict Lot two tli'iuaanil and eighty-
seven (2087), liroup one (1), Na* Weil-
iiiiiiBier Diitrict.
Dated thai seventh tlav of November,
[Signed]   lliaav Holland
Henry Worth
direct Irom the mini's.
IMace your orders no* anil
secure your winter's mipply.
Large shipments "ill .arrive
in a lew tlmi. I'ria'es right.
Urge stinpli' flf WOOD
alwayi on hand    ....
Hotel North Vancouver
Telephone No 2.
■ El El
Omnium u muiunumiutitimm \
We now have a complete
line of standard
In all the leading popular
makes including
L. C. Smith
Our prices too are just
right. We also carry a
lull   line   of ammunition.
Drop in and let us show
you the latest thing in the
above lines.
I'onlagii'ii- ..r epidemic ilisease, ol a
character dangerous to nublic health
mult be reported to the Medical Health
Oily Clerk
Citv Hull, North Vancouver, B.C.
July 9th, 1008. 21-tl
I Paine & McMillan
2        Corner Lonsdale Ave. and First St.
[ake ni
I Ciri-ra
For the Farm, Garden, Lawn
or Conservatory
Reliable varieties at reasonable prices.
No Bnrera. No Scale. No Fumigation
to damage stock. No windy Igenti In
annoy ynu. Buy direct and get Trees
ami Seeds that grow.
Ferliliaeri, Hoe Supplies, Spray I'limps*,
Spraying Material, Cut Flower-, I le
Olilest established nursery on the
inainlaml of British Cuhnnbli.
Catalogue Iree.
M KM Rd S AND M llllllll M V
3010  WuTMiNiTia limn
Diplock Wright
Lumber Co.
I7ih Street, North Vancouver
NOTICE that the Council ol the
-ration .if the I'ity ol North Vin-
eaiuver inl'li'l- In i'"n"!met lite U*a\
Improvement Ml Ofli in tin schetluleappearing l» ai am.I intends to asses, tin*
flnaleosl.'ir :i portion thftfof. nit'ii llu
retil propi ri, U tiled thereby fronting
*.r sluitiii*. ali**r,aaii  and held liable for
assessnu'iil liorifnr.
A lUteiui'itl show ing Ibe lauds liable
anil pro|«i*il I" Is* IpMlfllly M-essed for
llie -uid improvement and the name, of
tin1 owners thereol. so far as tin* same
, am Is* .i-ieriiiineil from the last revised
assessment roll ami otherwise, is mm
riled in lhe nlliee nl Ihe Asaesimenl
Ciiiniiiissinneranil is open lor inspection
during office hoiiri.
Tin* seliedtili' Mow ihows the eili*
nait.*.| nisi tl the improvement and lhe
pro|sirtion to be provided out ol the
genera! fundi of the citv.
I inun iif revision will lie held in the
(ill Hall, North Vancouver, B.C., on
\|,.i].|aiv. 2Snl dav ol November, 1908, it
limit nl I o'clock pm., for the purpose
of hearing any complaints against the
pro|«isod assessments, or the accuracy
of tl.e frontage measurement!, or iny
other complaints which the person! interests desire to mike and which il by
law cngnilible by the Court.
Aaswwnicnt Comniinioner.
Norlh Vanc'tiver, It C,
.'tilth October, 1908
acn turn atrtaatoTo:
I'mismed E-timated   Eslimate
Improvement        toUl cost  citytopiy
Utlligof IL1' sidewalk,
on —mii siile of Kit-it
-tr.'l,I.'I ween Chester*
Held and St. Andrew'!
Avenues .61
per It.    1131.00
Hotel North Vancouver.
lira d
$2.oo per
(' and up]
Rates lor
Ferry Service Every Half Hour to and from This Hotel
to Vancouver. • P. Larson, Prop.
J. C. Gill, ex reeve, who has
been resident in Vancouver lor
some months past, removed to this
city with his family, last week,antl
will reside on loth street east.
Wi- ure now pnptfM to
take orders for MILL KIR
WOOD, cut to ID in. lengths
already for the stove. A load
contains about half a cord.
Price $2 per load on or before
delivery. Positively no wood
delivered without cash, as we
cannot afford to pay a collector at this price. All Olden
will receive prompt attention
I! HI 0
Rolled Oat a
Hai) and Teed
Fine, healthy Tomato and
Cauliflower l'lanti, grown Irom
Sutton's Seeds, always on hand
•" ki A.M.
•8.48 "
8.00 "
8.40 "
9.30   "
10.16   "
11.18   "
12.15 I'M.
1.16  "
•1.1b   "
3.16  "
4.16   "
6.16  "
6.18  "
7.18  "
816  "
9.16   "
10.16  "
946 A.M.
10.45 "
1145 "
12.45 I'.M.
1.45 "
2.46 "
3.48 "
4.48 "
6.48 "
6.48   "
I lAVINfl SOI IH * ASCOl *l«
•7.20 " 	
8.20 " 	
9.00 "
9.46 "
10.45 "
11.45 "
12.45 I'.M.
1.46 "
245 "
8.45 "
4.46 "
6.46 "
6.46 "
7.45 "
8.48 "
9.48 "
10.46 "
•11.46 "
10.16 A.M.
11.18   "
12.16 P.M.
1.18 "
2.16 "
3.16 "
4.16  '•
5.15 "
6.16 "
7.18  "
•Not on Sundiy
Kirn: fl.AO I'ER
ineBrackman Ker
Milling Co.
It  Fun
Harry Mitchell, local ni.ni.it;'i
I    III.I'll!'
Serial R;iir\ in families and ll'i'iil'ir Huaiilifv
Hill-hour lerry connection to and Irom Vancouver. Hot and cold
vater in every room. Return call belli iu every room. Barber
limp in connection.
StcoNn .mm 11
British Columbia Electric Railway Co., Ltd.
Cars leave the Ferry Landing lor Queensbury Avenue, Twenty-fint
street and Lonsdale, Winch street and Keith Road is lollowi: 6:15
i.m,, 6:43 1. in., 715 1. ni., 7:43 1. in.. Bill 1. 111., i) 1. in. 940 1. m.,
10:101. m., Alter 10:15 a. m., cars will leave Queensbury avenue,
Twenty-first and Lonsdale avenue, and Wincli street and Keith Road
at five minutes to lhe hour and Iwnitv live minute*, past the hour.
Cars have Nineteenth street and Queensbury avenue, Twentyfint
streei ind Lonsdile ivenue, Winch street ind Keith Roid 11 follow! :
61. m., 6:55 a. m., 7:10 a.m., 8:05 a. tn., 8:45 i.m, 9:30 i.m.
Alter 930 1. ni. tin leive lhe Ferry Landing at len minutes pait the
hour and twenty fliinutes to thc hour.
Kg*   All boats are met by the cara.
No*' Advertisements
K'lUllai-    ft    I'll)   III  * ailla I*.
*    i   .:   M**\|..**,*.
II,,ul,* laav* -    John BeuMii,
l.r.lll   1    I     .'I'l'*        l.a'HI*  |    UA*,
il am Holland,
'lioldura— lii-lriai.
'l'u,,.,..      .a a    \. \i. Bom I Oo,
exhibition—K, I'. Hull.
Ciiy '*:*.i i'ir mini,*,1—Ciii Council,
Successlul Hunters
* r*i * i! i' turned i" iln-1 itj
ia. *  wt rk, fiom ;i hunting
t: . in Pow ll laikr.    Tho party
riiafd Aid Brain, I, Prime,
\\   iia*     md A Willi, ind the
trip aai a ipii I nim dij i,
Aid 'i'l' ri Powell lake
a hu * tin . ibounding in
In*,* gimi     i Iw party un >•] wild
, * 1.-. i. •-'*. uring ilai"
i md iia ol tip litti i
>'   , turn trip down Ihe liki
upon il"' bod
a:   floating   in the
« .i i
All *.       ,    -{pi   lia    Uf*    V,,l
joyed  l.)  tin  party, in witneiiiug
a huge  I in Islide from a point nl
11. \ v a 1** * ncamped 1» -
■idi   iln* I il" . at a point directly
oppi *,ia   -i pi* * ipitoui mountain,
. hi- ih.   middaj meal, when
lUlldl lli'*     Ul'    Malr  i'l  llll*   IIU lllllt till
V.   a r*  'I      lia   la,*   |1|   'llllll"ll. Till'
landilidi rumbh ii ilowly down the
mountain, iti adilj nur, uing in
ii, ight, ii ' .ui*! mooiaflrtum, and
u it travelled it pii Iced up great
innn nie boulders, ami what
,\i t la) in iti pathwaj ■ .irr\inn
th, in pell ni' 11 down the mountain,
'I'll,*   *.i;,i     lam* ,i  uuh ll nnt nt ihr
mount mi  iidi   nol leu than iifty
I ''t wiili  anil lilin nh i I 'hi'l'.aiul,
I'll) of kill \Hlinill\iT
Riv f _
hurling itai li precipitately into the
lake, lent a mouutainoui wave
icrou the waten, which broke
with terrific lor e just in Iron! ol
tlir ipot mi which the party wu
rn* imped.
The entire party areenthuaiaatic
in thru praiui ol the country for
hunting purpoiea. The inn*'
poured down i on inuali; during
tin ii |tay, bul thii was oi real
miitam '■ t'i thnn in getting elote
to the hii; game,
tU i
••' • -
Ask yowflnoctii for di
MiuMiiR I lowssm
Real   Estate Broker*
nnl.  |i,K*
I.,,;in- i,rami,*I ("i- I.mi: or Short
Perlo.li nt Ut pw wnt*
121  Lonsdah   Avenue
WE hnve nn immense vuriuly ol I'errin'n Kill Gloves,  Long
uml Slmrt Langthl, iii Choeolatia, Brown, Tun anil Black,
i'vitv  pair guaranteed.     Them' ure the bent vainer ever
aff.ri'il iaar tin'inune)'by any ."tore.    ::::::;
Ptrria'l Short, lliiaranteed, nil sines anil shinies,
Our Price, Special, per pair  $1.25
IVrrin'** Long, tiuaranteed, all sizes ami shades,
Our Price, Special, per pair    2.25
The aliove are some exactly as have heen ailverliseil by some ol
the larger stores is lieing regular ti •*•*> for $2.35.
l.aalies' Uhu'k Ringwooil, Special         25c.
I.iialu**.' Illai'k fashinere, l.ineil. Special      50c.
l.ailiee'Long, Black Iasle, Special  50c.
Children1! Colored Hsgwood, all sizes, Special Prices,   20c. to 30c.
.1. .T. McALEECE
*-. ——■*——^
Terms, one-loiirtli cash; t»i»nce, 6,12 aid 18 months
i ■ nn
.Vmi' (netiiirr
I uhkumi for i iiu mi im
TAKE iioliic that at Ihe next
i   of the B"iir,| ,,( l.ii',,11.,. I'liiii
all kind
tur,', Sti
tures.   Repairing in all its hrani'hes.
171 Tiiir'l SI IV., Bel. PhMwtlM mnl l.»nnl.le
(Mission and Antique I'urni- ««for the Citv of North Vancouver, ]
Office, Bank and Bar Fix. iiiK""! to make atiplu'iitmn for a bottle
lu-i'iiie lor lhe sale ol  spirituous,   ler*
nieiiledor olher liquors, (or tin' |,r,ini-
bppor.lt. t-thool ' *» nhuiiti'd on lot 22, IiIik-Ii his, D.L.
MAILORDERS given prompt attention 271 and 271, Vancouver District.
1 , Dated this 13th day of November, 1908.
'.MU ' *    I   incil Invite ipplimtl mi
'   |,,r li i It; Kimim*, r.
',* iplalllli,*,*l: 1**11**  .ili'I
,111*1 t"   ll'al.''*   applicii*
tutimonlali uuh the
il  liter limn  *"i p I	
rober, IWt,
riloMAH -III rnu.H.
('in- Clerk.
1,11 ', ■■ * *.n,*r.
Inhibition and
Descriptive Lecture
Bv   A. Tiikoiiiiiik Wu, ii*
k. OF P. HALL, lonsdale Ave.
FRIDAY, 20th
Travel, Exploration,
Adventure, Gold Fields
Diamond Mines  and
*,* Winili'ii  Curds (or lurther liar*
-atari. Exhibition at 8 o'clock
Allll IS,   35c.      Children,
Ilislrirt of Sorlli lanroDier
Don't Forget
2 Week Sale
North Vancouver's Leading  Men's
and Boys' Boot and Shot Store,
Men's Furnishings and
Waterproof Goods
The Store
That Saves
You Money
We arc Exclusive Men's Outfitters.    We Guarantee to
Save  You Money on Every Dollar's Worth  You Buy.
2 Weeks' Sale
Reliable Goods at Lowest Prices.
We Want the Room for Our Xmas Stock.
| (Ild t "lllllr*
,*i, mil.' r,  .ii * * .ai .a p«|i oar two «,
$ 1.25
tori gu.iran*
': li   *i i *li Imi*.
}0 i nrs Mi i'i SI House Slippers
SO cents a pair
Iliad »,*uii,   H'llel
the mtv  I.-t
 I'*.   Our
, Two Weeks'Hah $4!W
• Mi i,-i   i Ki> l.n.*.■ I n -■ Mmm, Tnnwd
• | 'ai
wltll       $2:.r>0
\ i -  ul our I. -I
•■ liroken -iii"   ii I'll liiii'-.U'irlh
•     "    I'.ial.il.'l |;,00l pair,   mil rl"**.' th,'   l"l
Men's Furnishings
10doaen M-m'i Fine RlbW L'ndanalta, norlh
I ;i«'.i .nn. The Sale Price, i«r suit $1.90
vii*ui  \|,*n'-l'u I I'aniv, worth P.0D, tUt
.ma) |: 78 ii pair, all al tl aa prlca, ■ pair      $2.50
100-uin Mra'i i;i..i,*« in nil iniiki'. at 50c. 75c, 80c.
.i |nal ha.rgniu and north ilottbll UN price
•J.'ipair ll *'*n Maakita, Um Rosi Price, per pair $3.00
a *1*,/,*n pair- "iispi'inli*r«, wrlli Hi liiil lOr, nn
Mtla il pti pair 25c.
20 dozen Men's 60c Working Shirts
25c each.
If you have not been dolog your buying from us i)ou are losing
money.  1/ we can not save you money, we do not ask for your trade
Remember Our Special TWO Weeks  Sale
RettairinK of alt kinda done, alio Uoann-He Water Tight Booti Midi to Ordef
Nwi.ihiN at
209 LtNfttAU AVINll
UOUSKHOLDBR8 in this Iiiatri.-t
11 ii ho ari'i'iititlid In l»' t'limlli'd on
tha Mniiii'ipal VotmLlat. ait aoHflad
that tlii'y must nakl Iha Snuniiirv De*
rlaration ai tin* Miinii'ipul Ullii-i* Matt
Ist l>i*i*enilii*r next in nrdir tn Imvi*
their uaniM plai'wl on Iha list for 11KW.
12^11 I'.M.C.
Virlli Vancouver llanlwiiri'
I'oiii|iiiiii. Ltd.
lool oi Lonsdoie Due.      Teieonone
The Seymour Hotel
loulid on Vifmoui   Pip"   line.
i|ii,v t, i uilli  from vahai f.
i   i —•
«      3
'      4
>      -f
'    a
•    s
it   icm.
161 Cordova Street, Vancouver, B. C.
p.o. mix 38«.
Week Commencing MONDAY, November  16th
1.KW1S AND l.AKK Pimm
Stfi *' CnA».ORO*.OTT»IONA SSsm
MlSb Ml I IAN MASON, Comedienne
V« I'l'nph', N.n S,mu Hit**. Souvenir Matinw lor l.idif, Thnrnliy
$10 00 iii l'riiei It niiihl. Fridiy
PopaUr   Prici'S
Throe Shows Only:   3, 7, and 9 o'clock
Tins is a first-class hotel,
and is now open to the
|atunl public Good
iutotiiiiiotlation and
service guaranteed
Koad coniiiilioiis from North
Vancouver lor Vehicles.
North Vancouver
1 HUM    uit.su*.
Cartage, Removala,
I'arcel Delivery,
ON       III    \sii\AIII   K       ll'UMH
Ti Itphou 7'        Nigkl Calls 13.
General Contractor
Und CleariiiK, "*tump »nd Rock
IllKKtiiiK* Kilra rare ueir Iiiiumi.
All tjOOOfSt l",l',' K001'*
ami Ht.   IVhI tt 1 ""»•• <■•
I' 11  II,,« ii
TBNDIU    WANW'il)     FOR
□BALED TKNDF.RN ii'iiropriilely
' nurknl»ill lie reeeived liy the un*
der.inned nn till 60'rlirk p m. on Monday, 1'nd NiiveniWr. IM, lor the lol*
loninn liaal Iniproviineiiti' lo Ik* ur*
rieil mil in lhe Cili "I North Vanrnnver:
III Uvinn a >l*li«il aidenalk on thf
north rida M Kant Vii'tnrin l'irk lor .126
leet nr therein
(i, Cleirinit ind RiidinaHth .tr.it
Irom Ixinnlile Avenue to IMta Streei,
and laying a «-!nnt lidewilk nn MM
Drawlnp, apadtatioH and pnanu
iiindilinn. nl mnlriel niay lie neei. and
ohtained bt inlendini (MM _ ami
alter Mnndav. HU. October, l«»t, it
lhe nrllrenl the Cilv Clerk nr City En*
Bmi'i r.
Karh lender lo be aiTniti|i«nied by 1
markeil ihei|ne eipul loft lier i-eiil "I
lhe lender, and the aiiereaaful tenderer
inu.I prm-i.ii- in approved nuaiinlee Inr
theMtialaelnryeoiiiph'tiou "I tin' Mfk,
Tba chaqnaa ol tha aaaMaMM ten*
ilerera lill !»• ri'lurned to Ihem on the
i'ji*ention eltlM "mtrarl.
The ItMrt nr any lender not neeea-
Acting City Clark,
I IU |i i1  North Vanrouver, ll.l   ,
1 ,.,1 lanttat illtW tanrtat
'rioai Ml
lUllw.-ra. Rrl<1|«. Hater r,,«*r., Kulraale.,
SiiiMMnit'iiil-ii,. ,*l rnh.irui'ilaiii. Mftp., To»n*
•Ilea, Mliilni 1 hum- Snt. |i|cl.l„n..rtc.
.11  ll.allllll hi   *..
To my friendi and patrom
in North Vancouver:
old resident ol North Vancouver
ind tike cire ol
Ki'iiionil'cr ilwiys, il you consult Dr. Jordin, iuch comultation
will cost yon nothing
Should classei be required, the
glii-srs will be rif|ht nnd to will
thc price.
334 Hasting  Street W.
Vancouver ^utmlptttPttt to Ulh? SxprPBa
City's Finance*
Pull Account of All Reports, Letters, financial Statements, and
Other Document* Connected Therewith.
City Clerk'* Office,
North Vancouver, B. C.
May 22nd, 1908.
Jas. A. McNair, Esq,
North Vancouver, B. C.
Dear Sir:—Following upon the
request made by certain ratepayers at the public meeting held in
the City Hall, on Wednesday night,
the City Council, at a meeting held
yesterday, decided to call for a
special audit of the City finances
from the date of Incorporation to
the present time, and acting on this
decision Mayor Kealy appointed
the following four gentlemen to
name a chartered accountant, to
whom this special audit should be
entrusted. Messrs. Jas. A. McNair, A. F. Beasley, J. R. J. Murray and Geo. Phillippo.
Mr. McNair, being the first
named, will act as Chairman of the
Committee and either arrange for
a meeting or interview each member personally.
Messrs. W. T. Stein & Co*, are
the present City Auditors.
Yours faithfully,
City Clerk.
Crowe-Wilson Chambers,
Vancouver, B. C.
July 4th, 1908.
To the  Special   Audit Committee
City of North Vancouver, B. C.
Gentlemen:—In accordance with
your instructions we have investigated the books and accounts of the
City of Xorth Vancouver, dealing
more specially with the transactions between the city and muttk
cipality at the date of incorporation, also with the income and expenditure to December 31st, 1907.
On examining the books we
found it advisable to revile the accounts as published at December
31-*t, and attach hereto for your
approval thc following accounts as
General balance sheet (pro forma) as at December 31st, 1(K)7.
Schedule "A" Income and Expenditure account, June 1st, 1907,
to December 31st. 1907.
Schedule MBH Waterworks Revenue account, June 1st, 1907, to
December 31st." 1907.
Schedule    "C"  Valuation  of
Streets and Roadl M taken over
b>' the city at date of incorporation.
Schedule "l>"  Sundry    Proper*
tics, (corporation assets).
Schedule "K" Sundry Creditors
at December 31st, 190/.
We have made no entries in the
civic  books,    but    have complete
drafts of all entries which ve con-
-i'li'i essential to bring the books
into agreement with our account*;
submitted herewith, and if the
same are adopted, we shall be glad
io give all the required information
or receive authority to superintend
the necessary adjustments.
The city officials published a
statement January 6th, 1°08. containing .i cash account and balance
sheet for the seven months ending
December  31st,   1907, copy  of
which is attached, possibly intending to comply with Sec. 63 of the
.Municipal Clauses Act, which states
"The tlistrict municipalities shall,
on or before the second Monday
in January publish or post up on
the door of the Council chamber a
balance sheet showing the.assets
and liabilities of thc corporation to
the 31st December immediately
previous to such publication, and
also a statement showing the receipts of revenue and expenditure
from the 1st January to 31st December" but. under Sec. 62 "In
city municipalities, Councils may
each year publish in pamphlet form
for thc information of ratepayers
a statement of receipts and expenditure giving as full particulars as
possible to enable the financial position of the corporation to be understood.
Reading this paragraph in conjunction with Sec. 135, which states
"Thc rates shall be levied for all
sums necessary for the lawful purposes of the municipality for such
year." it sccni1*. to its that the legislative assembly intended city municipalities to publish a statement
showing the actual revenue and
expenditure of the city, and not an
account which would lie misleading
if only the actual cash receipts and
cash payments were exhibited.  We
have therefore prepared an account
(Schedule "A" I containing thc
whole revenue from taxation and
other  sources  applicable  to the
period, irrespective of whether it
had been collected or otherwise, as
only by this method can it be determined whether the current expenditure has exceeded the assessment by-law.
While particularizing with this
account, we would draw the Committee's attention to the amount included   as   remuneration   for thc
mayor and aldermen; the by-law
for   such   remuneration   was not
passed until December 15th, 1907,
and it will be for the Solicitor to
thc city to determine whether such
by-law can lie made retroactive.
The board of school trustee*, apparently expended $798.35 in excess of the amount of the school
The waterworks accounts disclose a loss on the seven months
operating of $922.86 as per Schedule "P>" attached, but this amount
includes interest on capital expenditure at the rate of 5 per cent,
per annum, and it is for the Counted to determine whether it is their
intention to include the interest
and sinking fund necessary for the
payment of waterworks bonds in
their schedule of taxation under the
heading of "General loan rate," or
whether the loss, if any, on the
operating of the water works will
be charged and paid out of the general rate.
We have divided the balance
sheet into two portions, the first
portion dealing with capital assets
and liabilities, and the second portion dealing with current assets
and liabilities, by which you will
see that we Include in the capital
liabilities the  sum of $16,1K2.<'7.
being an amount expended by tbe
m\ mi permanent improvements
between June Ist and December
31st. 1(07. which amount they
have borrowed from the current
assets and which we presume will
lie refunded when the bonds nf
Sl7,000.00 authorized under by-law
32 are sold. The total capital expenditure was S28.807.88.
The difference between this and
the   above-mentioned  $16,182.97
was provided by the conversion of
liquid capital assets into permanent improvements.
The assets do not include thr
sum of $4,625.43 which was spent
by the board of school trustees in
addition to school buildings. We
understand that up to the present
no steps have been taken by the
city to save the lands and schools
transferred from the provincial
government to the city, although
the city is spending money on property, the rights to which are still
vested in the government.
Included among the civic assets
on June 1st, 1907, was an item of
$3,574.85, being loss on operating
the waterworks incurred by the
district municipality during the
period extending from inception
to May 31st, 1907, and which at
December 31st, 1907, was with certain other items written off to revenue account in the City of North
Vancouver books.- This amount
we take exception to as being an
asset, and for the purpose of our
accounts we have ignored it. The
loss was apparently spread over a
period of three years and arose
from thc interest on waterworks
debentures being charged against
the account, and if it was the intention to write off the loss, it
should have been done annually by
the municipality, and not transferred into thc civic books as an
asset and then arbitrarily written
off to revenue account within the
first seven months of their operating.
Vou are aware that at the incorporation of the city there was an
overdraft due to the Bank of British Xorth America of $87,472.12
secured by deposits of certain municipal debentures. A portion of
this amount was money used in
paving the necessary salaries and
running expenses of thc district
municipality from January 1st to
May Silt, 1907, but although this
was treated as a liability, no portion of the tax levied by the city
for the year 1907 was carried per
contra as an asset, which in our ;**•
opinion should have been done, and
for tlie purposes of our accounts we have treated 5-12 of the
general rate, covering a period
from the 1st January to 31st May
as a civic asset at June 1st, 1907.
That, in our opinion, must have
been the intention of the council
in levying the rate, as otherwise
the rate of 11 1-2 mills levied for
general expenses if only for seven
months' expenditure would bc ultra
vires, being at a rate of 19 5-7
mills per annum, and therefore
greater than thc amount allowed
by the Municipal Clauses Act, 1906,
Sec. 139, which states, "The Council may levy a rate to provide for
all sums which may be required
for the lawful purposes of the municipality for the year, provided
that it shall not exceed 15 mills on
the dollar of the assessed value."
It has been clearly laid down by
the leading accountants of the
world that the fixed assets or properties of a city should be divided
under three heads:
1st—Properties which are considered remunerative and realizable*
2nd—rnremunerative but realizable properties.
3rd—I'nrennmerative and unrealizable properties.
and under such headings the
water works system of the city
would come under Xo. 1. Under
No. 2 would come the public buildings, (city hall, fire and police
stations, etc.I, parks, etc., and the
third class would consist of such
assets as bridges, culverts, sidewalks, roatl**, etc.. which although
not realizable are necessary for the
city to carry on its ordinary functions. For this reason we called
for a valuation of the roads.
bridges, etc., which were taken over
by the city, but which were not included amongst the assets on the
Tlie valuation as supplied to us
was Sl 10.423.00. details .,f which
are attached as per Schedule C
It is obvious that thc Committee
appointed to fix the terms on
which the city took over certain
municipal awls, and certain liabilities, had thi** asset of roads and
bridges in mind, because otherwise
the liabilities were in excess of the
assets to the extent of $101,465.65.
The deficiency as disclosed by the
books was $108,683.47, but as we
have lie fore jwinted out, the accrued portion of rates, etc., was
not treated as an asset.
This deficiency is dealt with in
the books in a somewhat peculiar
manner. There is an account
opened in the ledger headed
"Xorth Vancouver City" to which
is charged the total amount of the
liabilities taken over from the district municipality, amounting to
$237,834.63* It is credited with
sundry assets purporting to be
taken over from the district municipality amounting to $129,151.16
thus showing a deficiency of $108,-
683.47. It is further charged on
December 31st with an amount of
$9,500.00, the estimated amount of
accounts owing by the city on that
date, irrespective of whether they
were capital or revenue expenditure. On December 31st it is
creditetl with the balance of a so-
called revenue account for the
seven months to December 31st,
1907 ($67,728.01), thus leaving a
debit balance of $50,555.46, which
in the 'balance sheet as published
datetl January 6th, 1(K)8, is called
revenue account. This is apparently misleading, and any person
unacquainted with the books would
probably understand that there
had been a current expenditure of
$50,555.46, more especially as the
certified balance sheet dated January 6th, 1908, states that it is a
balance sheet for the corporation
of the city for the seven months
ending December 31st, 1907.
There is shown in the books a
loss on the o|)erating of the waterworks of $414.00 greater than the
amount we show in this account,
owing to the fact that arrears of
rates were not included in the
financial statement as at December
31st, 1907. The accounts should
be adjusted accordingly.
The rental of $750.00 due from
the ferry company at June 30th,
h/07, is at present included in the
lunik*, as a revenue asset for the
seven months ending December
31st, 1907, but 11-12 of this
amount had accrued due at the
date iif incorporation, and we have
brought one month of this into the
revenue account, treating the other
11-12 as a capital asset.
The $500.00 accruing due between July 1st and December 31st,
1907, under agreement with the
ferry company, we have credited to
revenue account. This was not included in the published accounts of
the city.
Thc revaluation of the fixed civic
assets was made by the City Treasurer, Mr. Woods, and was apparently based on the assessor's valuation*
The incorporation expenses we
have written off to revenue account, as the act of incorporation
states that such expenditure shall
be paid out of the ordinary revenue
of the city.
The sale of $148,200.00 of the
city debentures to Mr. Woolans,
which transaction took place on
January 15th last, has not yet been
rccordetl in the civic financial
books, but the city treasurer informs us that the delay has occurred through the Hank of British
Xorth America ' being unable to
supply certain necessary information.
We would suggest in your recommendations to the City Council
that special appropriations of the
estimated current expenditure be
made to each of the sub-committees, as otherwise the city treasurer will he unable to keep sufficient check on the various departments to enable him to guard
against the current expenditure exceeding the estimated current revenue.
On comparing the civic books
with a statement dated May 23rd,
1908, and signed by Mr. Chiene,
auditor to the municipality, and
Mr. Stein, auditor to the city,
which statement purports to show
the indebtedness of the city to the
municipality, we noticed an
amount of $630.49 which is stated
to be errors in the bank account
prior to May 31st, 1907, being
sums charged to the pass book antl
not charged in the municipal cash
book, and there is per contra the
sum of $355.98 for outstanding
cheques and entries in the cash
book not in the bank pass book.
We find the $630.49 was made
up of certain items including interest on overdraft charged by the
bank, and the payment of certain
interest on debenture warrants, no
records of such payments appearing in the Municipal books. As
these apparent errors antl omissions
cover a period from September,
1906. to March 31st. 1907, and the
city is being held liable for this
amount, they should endeavour to
ascertain who is responsible for
such omissions,' the accounts as
published at December 31st, 1906,
lieing obviously incorrect*
The city under the Incorporation
Act has the right to raise by the
issue of debentures $245,000.00 to
cover liabilities at the date of incorporation, and of this $245,000.00
.$75,000.00 was intended to cover
the bond issue of the district municipality for waterworks construction, and we think it would be in
the interests of the ratepayers if
the Council stated their intention
as to the carrying out of this policy
[together with the additional expenditure of $35,000.00 for which
by-law Xo. 16 was passed.
Vouchers have been produced
bearing the necessary authority
from the Council for all paynients
made, and we have verified the
bank account with the cash book*
We have carefully compared the
tax mil with the assessment roll,
which we are pleased to report are
in absolute agreement, and we
have examined and verified the
counterfoils of the tax receipts
with the books and find that they
are in agreement with the exception of a few cents.
The actual detail work of the
accounting ha.-, been well performed, but it is clear that with the
growth of the city the present system will have to be changed to ensure the record of complete data
of the financial transactions of the
city, and proper statistical and
subsidiary records being kept. We
have made certain recommendations to the city treasurer, ami shall
, be pleased to furnish full particulars should you care to place the
same before the Council for their
We have suggested to the city
treasurer the advisability of informing creditors when their accounts have been approved for
payment and cheques drawn, as at
April 30th, 1908, over 60 cheques
issued are shown in the bank reconciliation account as outstanding, some of which have been held
in the treasurer's office for over six
We are of the opinion, and trust
that you will make a strong recommendation on the point, that it is
absolutely impossible for the officials to issue a statement of the
city affairs mx days after the close
of the financial year. From our
experience we know that while
thev may endeavour to give an account, the same can neither be
complete or strictly accurate.
We take this opportunity of
thanking His Worship the .Mayor
and the City Treasurer for the
readiness with which they have
given us any information for which
we have called during the course of
our investigation.
Chartered Accountants. PAGE FOUR
Vancouver, Canada,
8th AugiM. 1908-
To the Mayor ami Aldermen,
City of North Vancouver.
Gentlemen:—We have carefully
considered the report submitted by
ed to provide for all .sums which
may be required    for   the lawful
purposes of the municipality for
such year" The special auditors
then express their opinion of what
the legislative assembly intended
city municipalities to do, and continue as follows:-—"We have there-
Messrs. Kendall. Sewell & Co., ai fore prepared an account contain-
spedal auditors, appointed under ing the whole revenue from taxa-
See. 94 of the Municipal Clauses 'tKMl and other  sources applicable
Act, and also  the   report of the to   the   period,  irrespective of
special   audit  committee  dealing I whether
with the same.
Taking up thc report in aeon
we would point out that the ipe-
has been collected or
[otherwise, as only by this method
ijlcan it be determined whether the
cial audit shows that the fundi ot
tlie city have been properly accounted for.
The special auditors admit:
1. That the accounts are properly vouched.
.'. That they have verified the
bank accounts.
3. That they have compared the
tax roll with the assessment roll.!
and they are   in absolute agree-1
4. That they have verified the
counterfoils uf the tax receipts with
the lKHiks, and find they are in
agreement with the exception of a
few cents.
5. Thev
current expenditure has exceeded
the assessment by-law. As city
auditors, our duty is to see that
the accounts comply with the regulations set forth in tbe Municipal
Act. The Municipal Act does not
provide that the current expenditure must not exceed the assessment by-law, as stated by the special auditors. Sec. 13(». of the
Municipal Act authorizes the Council to levy a rate to provide for all
sums which may be required, liy
granting the Council power to provide the sums it requires it is quite
clear it does not expect the Council to pay its ex|>enses out of taxes
unpaid at the end of the year.
We would further respectfully
mates can be paid out of taxes not
The special auditors' statement
(Schedule 111 showing a loss of
$''22.86 on seven months operating
of the waterworks is incorrect. The
special auditors give the operating
account credit for $414 rentals due
but not paid at 31 st December,
1**07. but they omit to charge the
operating account with the corresponding item, at 1st of June,
I9O", when the city was incorporated* So that their report of the
loss for the seven months is quite
clearly defined in the North Vancouver Incorporation Act, and
properly recorded in the city books.
On pages 3 and 4, the special
auditors report how they have
treated the general rate levied by
point out to the Council that the
further report that jj»|medal audit committee and also
tbe special auditors have utterly
ignored the section of the Municipal Act which defines the revenue
of a municipality.   Sec. 67 of the
actual detail work of the account
ing has been well performed.
()n page 1 of their rei>ort the
special auditors state that the city
officials bad   apparently
comply with the law as
tried to Municipal Act is as follows:—"Xo
regards Municipal Council, save as by this
district municipalities.   Their assumption to this effect is entirely
wrong.   The financial statement at!to incur any liability beyond the
olst December,    l'O".   were pre-1municipal revenue for the current
or by any other act may be otherwise provided, shall    bave power
pared at the earliest possible date [year.    And the revenue   for tbe I item of!
at tbe special request of the I'H)/ [use of every Council duly elected | the wate
The clauses on pages 2 and 3.
dealing with capital assets and liabilities, and current assets and liabilities and the conversion of liquid
capital assets into permanent improvements, deal with troubles
which the special auditors have
created for themselves, which do
not occur in the municipal accounts
and for which we are not responsible. Tbe accounts of the City
of North Vancouver, as submitted
at 31st December, 1(X)7. are drawn
up in a similar manner to those of
the cities of Edinburgh and Glasgow.
The special auditors state that
the assets do not include the sum
of $4^625.43 spent for additions to
schools, The direct inference
that the balance sheet is incorrect
to that extent is deliberately misleading. The schools are not included among the city assets, because thev do not belong to the
city. When the schools are conveyed by the provincial government to the city, they will Ir- properly entered in the regular 'manner.
A> regards the treatment of an
f S3574.85 being the lo-*- on
Council, in their endeavor to comply with the expressed wishes of
the ratepayers.
The statement was prepared under KCtton ''2. of the Municipal
Clauses Act, wMch reads:—"In
city municipalities the Council may.
each year, publish in pamphlet
form for the information of ratepayers, a statement of the receipts
and expenditures of the city for the
year ending the thirty-first day of
December, giving a- full particulars
a- possible, t" i liable the financial
|Mi-*iiiiiii of the corporation to lie
understood." In our opinion the
statement ua- properly issued and
in compliance with the Municipal
In the next paragraph, beginning
on page 2 of ihe re|>ort the special auditors refer to the foregoing
section .which tbey read in connection with section 13'' of the
Municipal Act (which is WTOtlglv
quoted in their report 1, and winch
properly read* as follows:—"The
Council mav.  in  each  and  every
aterworks from the time they
shall commence with the legal col-j were commenced till the incorpora-
lection from the first day of the tion of the city, we consider
\ear in which the said Council was |this information should be record-
elected until the end of the saidjed in the city books, and this was
uar." As city auditors we coin- done. Only one balance sheet has
plied with the provisions of the been issued by the city, the bal-
forcgoing section, and the accounts ance sheet at 31st December. 1907.
of tlie citv as issued at 31st  De- The item referred to is not includ-
cember last are property drawn up.
The account- submitted by the
special auditors are absolutely incorrect from beginning to end.
They are framed, according to the
special auditon own statement as
quoted al-ow. nn an entirely wrong
The reference    by    the  special
auditors to the board of school
trustees, having expended an
amount in excess of the amount
of the ichool rate, is entirely, out
of order. The sclii«>l trustees have
no control over the rate which is
levied bv the Council.   The Conn
ed in the balance sheet as an asset,
and the statement by Messrs,
Kendall, Sewell & Co.. the special
auditors, that they take exception
to it as befalg an asset, is ibsolllte-
ly incorrect. They have treated
it exactly as it was treated in the
published statement of 31st December last.
The statement that at the incorporation of the city, there was an
overdraft due to the Bank of Hritish Xorth America of S87.472.12
secured by deposit of municipal debentures is not correct, as the
overdraft was a liability of the dis-
dl have to levy a rate to provide trict municipality, and was KCUT-
funds for the payment of the school ed by the district debentures. The
trustees' estimate. The special city has never assumed the
auditors' remarks are again in di- liability to the bank and is in no
net conflict with section 67 of tbe way concerned with it. The bathe   city   to   the district
war. pa*- a by-law or by-laws for
levying a rate or rate* mi all the, Municipal Acl. as the Act doe- not bility of
land and improvement- a- asseil*• contemplate  that the  ichool e-ti- municipality   covers   this   and is
the Council*   They state that for
the purposes of their accounts they
have treated 5-12ths of it as an
asset at 1st June. 1(XJ7.   To support this extraordinary action they
explain as follows:—"That in our
opinion   must   bave   been the intention of the Council in levying
the rate, etc.," and still further to
LWpport   their   argument misquote
section 13') of the Municipal Act
by omitting from it the words "in
each and every year."   In reply to
the foregoing, as city auditors, we
claim  (1) that this treatment of
the item is entirely \wo.ig, i2l that
a competent auditor confines himself to dealing with facts and not
with opinions of the intention of
other people, and (3) that the rate
levied is properly legal and perfectly treated in the city books and
statements as    published    at 31st
December, 1(X)7.   Further, section
94   of   the   Municipal Act provides that the duties of an auditor
may extend to a |>eriod back to and
since incorporation, so that it is
clearly beyond the power of any
special auditor to set aside l-12th
of the general rate for each month,
for five months preceding the in-
COTporatSofl of the city.   The financial year   of   the   City of Xorth
Vancouver could not begin before
the city was incorporated, so that
the first period of the city's existence was from 1st June, to 31st
December, 1907.   That   was the
period for which the YK)7 Council
had control of   civic affairs and
their power to levy rates was limited to their term of office.   Sec. 139
of   the   Municipal   Act   reads:—
"The Council may,   in   each and
every year, pass a by-law for levying a rate on all land, etc., to provide for all   sums which may be
required for the lawful purposes of
the municipality    for   such year.
Provided always that the rate so
levied shall not   exceed   one and
one-half cents on the dollar."   The
Council levied   a rate of 11 1-2
mills to provide money for the lawful pur|M.scs of the municipality
from the'incorporation of the city
to 31st Dec, 1907.   No other general rate was levied during the year,
so that the Act wis fully complied
with.   The section in the Municipal Act does not read that the rate
so levied shall not exceed one and
one-half cents on the dollar per
annum as is contended by the special auditors.
We do not see that there is any
relation between the question of
including the city streets and
bridges as assets in the municipal
balance sheet, and the special
auditors' definition of what they
state is the opinion of the leading SUPPLEMENT TO THE EXPRESS
accountants of the world. The
City of North Vancouver balance
sheet is drawn up on the same
lines as the balance sheets of the
cities of Edinburgh, Glasgow and
Montreal. None of these cities include their streets and bridges as
assets in the annual balance sheet.
In the case of Montreal a list of all
special expenditure is published,
showing the expenditure on streets,
included along with loss by epidemic, discount on debentures, etc.
We consider the municipal officials
of thc principal British cities are the
highest authorities on framing
municipal balance sheets. Their
accounts clearly show that expenditure on streets and bridges is
special expenditure, and it is treated accordingly, but it is not treated
as capital expenditure and it is
not carried as an asset* We claim
therefore that we arc not only
justified, but correct, in following
the precedent of these leading
cities, and that Schedule C should
not be included in the municipal
balance sheet.
The next point dealt with by the
special auditors is the liability assumed by the city under its Act of
Incorporation, on 1st June, 1907.
The special auditors state that
the liability assumed by the city at
1st of June, 1907, was not credited
with the accrued portion of rates,
etc. We would point out that these
j rates were not levied till after the
city was incorporated and could not
possibly affect liabilities existing on
the date of incorporation. The
contention of the special auditors
that the Council could increase or
decrease the liabilities assumed under the Act of Incorporation by subsequently levying a greater or less
rate is positively absurd.
We take exception to the special
auditors' statement that the municipal account, headed in the ledger
as North Vancouver City, is dealt
with in a peculiar manner. This
statement of the special auditors is
untrue. In the very next sentence
the special auditors state that the
account shows a deficiency of $108,-
683.47. These figures are correct
and are referred to by the special
auditors on the previous page of
their report. The figures are not
only correct but the details of how
the deficiency arises is shown in
thc account, without having to refer to any other books or records.
At 31st December, 1907. the account was properly credited with
$67,628.01. the amount of increase
in the civic assets during thc seven
months to 31st December, 1907,
and the account was also properly
charged with the unpaid liabilities
at 31st December, 1907, amounting
to $9,500, which is clearly shown
on thc balance sheet.   The term
profit and loss account, which appears on the balance sheet was a
clerical error made in the fair copy
of the balance sheet handed to the
printer, after it had been approved
by us, and which was not noticed
in time to correct. The account is
as follows:
Deficiency at 1st June,
1907  $108,683.47
Sundry creditors unpaid at 31st Decern
ber,  1907        9,500.00
Increase in assets during 7 months to 31st
December, 1907 $ 67.62801
Balance carried down..   50355.46
Balance   per     balance
sheet at 31st Dec, '07 $30,555.46
The waterworks accounts up to
31st December, 1907, have only
included actual receipts and payments. In December, 1(K)7, at
our request, the city treasurer obtained a proper rate roll provided
with a column to show any arrears
of water rates or charges for connections. Owing to pressure of
work at the end of the year this
was not written up until after the
balance sheet was issued. There
was also no record of arrears at
the date of incorporation, without
which it was impossible to frame
the account properly. The matter
was accordingly left over and the
record of arrears properly opened
so that the account could bc more
accurately treated during the current year. It is incorrect to treat
the account as the special auditors
have done, crediting it with the arrears at 31st December, 1907, without charging it with the arrears at
1st June, 1907.
The statement of the special auditors that the rental of $750 due
from the Ferry Co., at June 30th,
1907, is at present included in the
books as a revenue asset, is not
true. The rent never was included in the books as an asset. It
was collected during the period
under audit as is shown on the
printed statement of receipts. Section 67 of the Municipal Act provides:—"The revenue for the use
of every Council duly elected
shall commence with the legal
collections from the first day of
the year in which the said Council
was elected until the end of the
said year." This clearly shows
that the whole of the $750 rent
collected is part of the revenue for
the period under audit. We would
also point out that the Council referred this point to a board of arbitration last year and our decision
was upheld by the arbitrators.
These remarks also apply to the
following clause in the special auditors' report, where they have
wrongly credited their 1907 revenue account with $500 of the rent
which does not fall due till June,
1908, and which under section 67,
is clearly revenue for 1908.
The statement of the special
auditors that they have written off
the incorporation expenses to revenue account, appears to us to be
deliberately misleading* These expenses were properly written off in
the municipal books at 31st December, 1907, and are clearly and
correctly shown in the printed
The special auditors report that
the sale of city debentures has not
yet been recorded in the civic financial books. We do not see how
it can be properly recorded until
the treasurer receives the bank's
statement showing the actual details of the transaction.
We note the suggestion that the
Council be requested to make appropriations with regard to the
estimates. The estimates were
drawn up and the treasurer had
specially ruled books prepared for
keeping correct records of the appropriations and estimates before
the special auditors were even appointed. Under the circumstances
the recommendation appears to us
decidedly out of place.
With reference to the balance
due to the district municipality.
In May. 1908, the two Councils appointed Mr. H. C. Chiene and Mr
W. T. Stein a committee to settle
the differences which had arisen
with regard to the cash account
between the two municipalities.
Among other items claimed by the
district were outstanding cheques
which had not been provided for
at 31st May, 1907, but which they
had paid to the bank and which
they claimed should be refunded
to them. The paid cheques were
exhibited to Mr. Chiene and Mr.
Stein and they approved of the
amount of $274.51 to be included
in the account due by the city to
the district. The cheques exhibited
were not for interest or debenture warrants, but the amounts
which were deducted from $630.49
included entries for interest, leaving the balance as adjusted by the
auditors of $274*51. We under-
| stand their joint report was adopt-
jed by the respective Councils.
As regards to the time necessary
i for issuing a proper statement at
[ the close of the year, we would respectfully suggest that this matter
lie left entirely in the hands of the
officials, and in so doing we would
j state plainly that the printed statement issued on 6th January, 1908,
iis absolutely accurate, as compar-
|ed with the special report under
We will now briefly refer to the
statements appended to the special auditors' report:
1. Balance sheet. The statement submitted is utterly wrong.
Sundry properties includes an
amount of $126,694.89 for roads
and bridges, which is contrary to
the practice of all leading British
cities. The amount of $500 due
from North Vancouver Ferry is a
portion of $750 due in June, 1908,
which under the Act is 1908 revenue. The $689.35, education department, belongs to the school
trustees revenue for I9O8. The
amount advanced for capital expenditure is wrong, as it does not
agree with the amount actually expended.
2. Income and expenditure
statement. This is entirely wrong,
as it is not in terms of section 67
of the Municipal Act, whidi defines
what the revenue of a municipality is.
3. Waterworks revenue account.
This is wrong, as the special
auditors while crediting the rentals, etc., due 31st December, 1907,
have omitted to charge the rentals
due at 1st June, 1907.
4. Valuation of streets and
bridges This statement is of no
use for the financial books, as none
of the leading British cities include
these as assets. We would refer
specifically to Edinburgh, Glasgow,
and Montreal.
5. Sundry properties. This statement is wrong in that it includes
the valuation of the streets, as
mentioned in the preceding clause.
The rest of it appears to be as reported by us and is therefore correct.
.6 List of sundry creditors  $6,165.20
Interest due   to district municipality. 2,982.26
In the printed balance sheet at
31st December, 1907, this amount
is stated at $9,500—so far as we
know the difference of $352.54 was
the amount of interest saved to the
city by Mr. Stein, when he adjusted the district municipality account
with their auditor.
In concluding this report we
would point out that the only correct statement in the report of
Messrs. Kendall, Sewell & Co., the
special auditors, are the paragraphs
on page 7, where they admit that
the ordinary work of the city was
well performed. All the other
criticisms and also all the schedules arc based on their own idea,
as laid down in their report, of
what is the revenue and expenditure of a city. Their definition is
in direct conflict with sfttion 67 of 1
the Municipal Act, and their entire
report, with thc exception mentioned, and all the statements are
utterly wrong from beginning to
Reported by,
W. T. STEIN & CO.,
Chartered Accounts,
Auditors to the City of
North Vancouver. PAGE SIX
- ,
Appointment of Special Auditors
City of Xorth Vancouver,
July 20th, 1908,
To the Mayor and Aldermen,
City of Xorth Vancouver.
Gentlemen:—In accordance with
votir instructions we appointed
Messrs, Kendall, Sewell & Co. special auditors to examine the books
and accounts of this city from the
date of incorporation to April, 30,
And we herewith present (heir
report dated July 4th, 1908, together with proforma balance sheet
for period ending December 31st,
1907, and Schedules A,  I',. C.  D,
and K referred to in their report.
You will find on comparing this
b4lu.ee sheet with that of the city
auditors' certain differences which
would require to be adjusted in the
city's Ivooks as a basis before the
auditors can make a lurther stan
ment up to April 30th. We would
recommended that Messrs. Kendall
Sewell & Co. be instructed to make
this adjustment and that thereafter
the\' prepare a balance sheet for
ihe six months ending 30th June,
which can more easily be done as
llie heavier part of the ground has
already been covered. With reference to clause 2, page 2, of the
auditors' report, we would recommend that the city solicitor be consulted as to whether the by-law for
remuneration of the mayor and
aldermen passed December 15th,
1907, can be made retroactive.
We would call your attention to
clause 3, page 3, where it is stated
that the rights to the lands and
schools in the city have not yet
been transferred to the city, being
still vested in the government; we
would recommend that the city's
interests be protected by having
these rights transferred.
We would strongly reyommend
that estimates for the current
year's expenditure be brought
down and passed by the Council
in accordance with recommendation embodied in the auditors' report clause 5, page 6. With regard to the yearly balance sheet,
we would specially call your attention to the shortness of time
(six days) given to make up a report of the city's financial position,
and we would recommend that sufficient time be given to the auditors
to have this report completed in a
proper manner.
With reference to clause 62 of
the Municipal Clauses Act, we
would recommend that a full statement in pamphlet form be issued
giving as full particulars as possible to enable the financial position
of the city to be clearly under-
Stood by the ratepayers, and that
the ratepayers' meeting be held
seven d.ays after the issuing of this
In our opinion the recommendation contained in clause 4, page 7,
having special reference to better
and more complete   records is a
good one.
On going through this report we
find a series of errors and omissions referred to in the following
parts of tlie reporl:
Clauses 4-5, page 3.
Clauses 1, 2 and 3, page 5.
Clause 1, page 6.
Clauses 6 and 7, page 6.
And more especially would we
draw your attention to clause 2,
page 5, and clauses 6 and 7, page 6.
If the report of the special auditors is correct, these errors and
omissions show a culpable laxity on
the part of the city auditors.
Respectfully submitted by.
Resolution and City Solicitor's Opinion
Xorth Vancouver,
5th September, 1908,
Mayor and Aldermen,
City  Council  of   North   Vancouver
Gentlemen:—Acting under instructions from the special audit
Committee,   I   semi    you  herewith
cop, nf resolution moved and carried ai a meeting of this committee held yesterday evening, together willi a copy of ciiy solicitor's opinion referred tO therein.
\uailing an early reply as to the
Council's decision in this matter, I
Yours faithfully,
"Thai llii- committee alter careful consideration is of opinion thai
a grave omission has been made
by the City Council not publishing in the 'Express' along with the
special auditors' report and the
city auditor's criticism thereof the
pro forma balance -beet and schedules \. B, C I), and K referred
to in the special auditor-' report,
al o the report dated July Jn of
the special audi! committee to the
Council, .iieii the city auditors' balance -beet of December, 1907.
'Tin* committee cannot see how
the public can be expected to take
an intelligent view of the situation
unless all these papers are published alongside.
j "This committee, therefore, respectfully requests that the City
Council have all these reports, balance sheets and schedules published at an early date, together with
the written opinion   of    the city
! solicitor, dated September 2nd.
"JollX.R. I. MURRAY,
;. C.,
l Copy).
September 2n
A. McNair, Esq.,
Chairman   Special   Audit Committee,
Citv of Xorth Vancouver, B.C.
The sections which must be read amount
with it are;
(a). Section 139, which provides
that the Council shall levy a rate to
provide for all sums which may
lie required for the lawful purposes
of the municipality for the current
lb). Section 141 provides that
the taxes or rates levied for the
year shall be considered to have
lieen imposed and to be due from
the first day of January of the then
current year.
(cl. Section 157, provides that
the rates and taxes shall be a debt
due to the municipality.
(d I. Section 172, provides that
such rates or taxes are a special
Dear Sir:—As instructed,
write to you in reference to the1 lien against the land, having prc-
questkm that has arisen in conncc- ference over every other enctnnb-
tion with the   special   audit with I ranee, except the Crown, and does
special reference to the Special point
raised by the auditor in his criticism of the special audit report
The point raised by him is based
OH Sec. 67 of the "Municipal
Clauses Act," which he quotes in
his criticism and takes the ground
that the Council can onlv deal dur-
not require registration to preserve
I el. Sub-section 169 of Sec. 50,
provides that the Council may borrow an amount not exceeding an
amount equal to the total amount
of taxes as shown b\ the last revised assessment roll, to meet the
ubject to the restriction
provided in Sec. 139. Then, in
order to provide for the necessary
expenses and payments before the
taxes so levied can he collected,
the) are authorized by sub-scctim,
169 of Sec.    50,    tO    borrow an
amount   equal   to   the preceding
year's taxes which will be repaid
OUt of the current year's taxes
when collected.
In other words: Under lhe pro-
visit ms nf the Act, the rates levied
for the current year constitute a
debt due by the ratepayers and an
asset of the municipality be tore
they are collected or even before
the machinery provided for their
collection can be -et in motion, and
the provisions of the Act referred
to enable lhe Council to anticipate
their collection and provide for the
necessary current expenses of the
If the position taken by the auditor in his criticism of the special
report were right, it would mean
that the Council of the current year
could only expend the amount of
the rates actually collected during
the year, and the provisions of tub
ing an) current year with the rev-jcurrent legal   expenditure   of the ^^ ',(i,, n|  -£   ;,, ^y -^
iinie actually collected during
their terms of office.
11 Sec i.l st,inti alone, specially
the latter pari of it, there might be
some ground for the position taken
by the auditor, but this section
musl be read with other sections of
the Act relating to the same subject matter, as provided for in
Sec. 67 itself.
corporation which becomes payable
out of the annual revenue before
the revenue  for the year becomes
payable by the ratepayers.
The  result of  these  sections  is
In view of the provisions aliove
mentioned, I am of opinion that
the position  taken  by the special
auditors on the point is thc COT-
therefore this:    At the beginning•
of the  year the Council  estimate ,, ,
lours truly,
what the ordinary expenditure for
the current year will lie; they then
levy a rate to provide the necessary
Vancouver, Li. C,
24th Sept, I9O8. .
The City Clerk,
North Vancouver City, B. C.
Dear Sir:—We have pleasure in
enclosing herewith opinion of
Messrs. Harris & Hull, barristers,
of this city, with reference to our
report of 6th January, 1908.
Kindly lay this communication
before your finance committee at
its meeting to-night.
Yours truly,    ,
W. T. STEIN & CO.,
City Auditors.
Vancouver, B. C,
Sept. 23, 1908.
Messrs. W. T* Stein & Co.,
Auditors, City.
Dear Sirs:—We   have perused
the cash account and balance sheet
of the Corporation of the City of
North Vancouver for seven months
ending December 31st, 1907, dated
January (ith, 1(K)8, and certified by
yourselves, also the balance sheet
of the special auditors as at December 31st, 1907, and their income
and expenditure account, Schedule
A, from June 1st to December 31st,
1907, and their report to the special audit committee of the City
of North Vancouver, B. C, July
4th, 1908.
The point in dispute, it appears
to us, is whether or not your cash
account and balance sheet dated
January 6th, 1908, is in compliance
with section 62 of the "Municipal
Clauses Act," or whether or not it
is necessary that it should be according to Schedule "A" referred to
in the above report of the special
laudators. The above section 62 is
las follows:—"In city municipalities
j the Council may each year publish
in pamphlet form for the informa-
jtion of the ratepayers, a statement
I of the receipts   and expenditure,
giving as full particulars as possible to enable the financial position
of the corporation to be understood."
We are of the opinion that the
ipedal auditors' Schedule "A" does
not comply with the requirements
of section Xo. 62 inasmuch as it
does not show the city's "receipts."
It is not, we think, sufficient to
show the amount of the tax assessment for 1907, for tbe reason that
the full amount of the assessment
Imight not have been received, and
I as a matter of fact was not received during 1907.
We think that your cash account
and balance sheet above mentioned
which show the actual amount of
receipts for taxes for 1907 (S32.-
374.54) under the head of "receipts," and the uncollected balance
!at the end of the year as S7.024.31
under the head of "assets," are in
these respects exactly as they
should be to comply with the above
I mentioned section No. 62. In this
way, the ratepayers are enabled to
understand the amount of taxes re
ceived and the amount still to be
collected, which would be ini|x)rt-
ant in considering the financial
position of the corporation. This
does not appear in Schedule "A"
of the special auditors, and their
statement would therefore be misleading and not in accordance with
the requirements of section No. 62.
Although a portion of your criticism refers to section No. 67 of
the "Municipal Clauses Act," we'
do not understand that you take tie
ground that the Council can only
deal during any current year with
the revenue actually collected during their term of office, and we do
not think that really section No- 67
enters, to any material extent, into
the question at issue, the principal
point being as we have stated,
whether or not the statements are
in accordance with section No. 62.
Yours truly,
R. W. II.
Rebly Made bu,
Kendall Sewell & Co.
Vanoouver, B. C,
September 28th, 1908.
J. A. McNair, Esq.,
Chairman Special   Audit   Committee,
North Vancouver, D. C.
Dear Sir:—In accordance with
the request of your committee we
answer the criticism published by
.Messrs. W. T Stein & Co., of our
special rejiort on the account.' of
the City of Nortli Vancouver, and
also refer to the opinion of Mes*,*.-.
Harris & Hull, which Messrs. \\.
T. Stein & Co. submitted to thc finance couiniittee.
In doing so we do not propose
at this time to consider assertions
unsupported by facts contained in
the criticism such as:
"The accounts submitted by the
special auditors are .absolutely incorrect from beginning to end,"
"Deal with troubles which the special auditors have created for ther, •
selves." "Deliberately misleading,"
"Positively absurd," "Not true."
etc., etc., as we do not consider
llial these in any way assist infcon-
veying a true idea of the poailiotl,
but we submit thc following for
your consideration:
'  Re. Messrs. W. T. Stein & Co.'s
The whole fabric of Messrs. W.
T. Stein & Co.'s argument is destroyed by the special opinion which
you obtained from the City of
Xorth Vancouver's solicitor, Mr.
Dunbar Taylor, K. C, in widely he
clearly defines what is "income and
expenditure'' of a city municipality.
This opinion is tacitly agreed to
by Messrs. Harris & Hull, counsel,
who were consulted by Messrs. W.
T. Stein & Co. The position taken
in the concluding paragraph of
Messrs. W. T. Stein &'Co.'s criticism, that "all the statements are
utterly wrong from beginning to
end," is therefore untenable. So
far as questions of importance can
be eliminated from tlie lengthy
text of the criticism, the points at
issue are as follows:
No. 1. What is income and expenditure?
No. 2. Is it right or otherwise to
treat city streets and bridges as an
asset in the municipal balance
No* 3. The question of treatment
of the waterworks accounts.
The first question is fully answered by the opinion of the city's
legal adviser, to which Messrs.
Harris & Hull agree It not only
covers the question of the rates,
but also the question of the apportionment of the amounts due by
tbe   Xorth   Vancouver  Ferry &
Power Co.
In passing, we might mention
that the item of S750.00 referred to
in the criticism as being due by
the North Vancouver Ferrv &
Power Co.. in lime. 1908. should
read $1,000.00. '
Secondly. With reference to the
treatment of the streets and
bridges:—If unremunerative .and
unrealizable properties were not
treated in the manner advised by us
thc balance sheet would not show
the true amount of property owned
by the city, the disposition of
monies expended or reliable figures
to offset funded debt. We do not
consider that the term "special expenditure" conveys a true idea.
The Government of the L'nited
States in the published instructions
to municipal clerks insist on this
method of treating assets of this
class, .and the larger cities of Canada and the United States have
adopted it. In this connection we
quote the following opinion riven
by Mr. II. W. Wihnot, who is recognized as perhaps the most able
authority on civic accounting on
the Continent:—
"It must be borne in mind that
the balance sheet of a city cannot
be read in the same light as that
of an ordinary trading corporation.
TRY main object of the balance
sheet is not to show the possibilities
of realisation, but rather to afford
information on administrative questions. The introduction, therefore,
of the capital assets and the bond*
ed debt of a city does not imply
the possibility of the realisation of
city properties with a view to
liquidating the debts in the commercial sense, neither can the current assets lie assumed to offset in
total the current liabilities, inasmuch as the distinction of the funds
must be maintained.
"It is not to be assumed however,
that the administrative purpose is
the sole determinant in fixing the
form of the balance sheet.
"One of the objects of the balance sheet should be to clearly show
bond holders and taxpayers what
the assets of the city are"
The classification of accounts advised in our report has found great
favor in thc eyes of financial agents
considering the placing of bonds,
and for this reason, if for no other,
it should be adopted.
Thirdly. The manner in which
we dealt with the Waterworks accounts. Doubtless it escaj>ed Mr.
Stein's memory when writing his
criticism, that the majority of the
ratepayers in North Vanoouver had
prepaid their water rates for the
month of June, but it must bave
been within his knowledge that thc
rates paid in advance for the month
of June approximately equalled the
rates which were in arrear for the
prior period
Re. the item of S3,.v4.8\ loss on
waterworks. We do not claim that
this item is included in the balance
sheet at December 31st, l'K)7, but
it certainly was included as an asset in tbe statement of June 1st,
\lK)7, which was taken as the basis
of transfer from the district to the
city municipality, and was transferred into the civic luniks as an asset.
Dealing with other points in the
criticism beyond those above mentioned:—Our statement that thi
overdraft of S87.472.12 due to thc
Hank of Hritish North America waj
assumed by the city is correct, it
being a portion of the total indebtedness assumed by thc city according to Mr. Stein's signed statement,
less amount expended by tbe district on roads, etc.
In stating that this overdraft
was secured by a dc|xisit of municipal debentures, the term "municipal" was used in contra-distinc-
tion to "civic." Perhaps the term
"district" might have conveyed our
meaning more clearly.
' Mr. Stein's   criticism   covering PAGE EIGHT
the items in our report dealing
with the levying of the rate is, of
course, disposed of by Mr. Taylor's
opinion, and only Mr. Stein's interpretation is at fault in endeavoring to convey the idea that we claim
that "The Council can increase or
decrease the liabilities assumed under the Act of Incorporation by subsequently levying a greater or less
Item   $4,625.43,   additions   to
schools:—While at the time in question the schools had not been transferred by the provincial government
to the city, the additions made by
the city clearly constitute an asset,
although not treated is such in our
report: (Sec Schedule A). Were
it not for the memo in our report
showing the S4.d25.4_' was expended for new buildings, the natural
inference would be that the whole
sum of $i~,7-\^.?7 was expended by
the school trustees for maintenance
Messrs. \Y. T. Stein & Co. state
that thev take exception to the
statement that the account headed
in the ledger Xorth Vancouver City
is dealt with in a peculiar manner,
and that our statement is "untrue,"
but we must leave to the judgment
of the taxpayers the question of
the peculiarity when it is clearly
shown that accretions in capital
value together with losses on water
works operating and civic revenue
are carried together into an account which is shown on the face
of the published accounts as revenue account. If the ratepayers
think that this is giving them sufficient information in such a form
that the financial position of the
corporation can be understood, then
we have nothing more to add.
Re. Messrs. Harris & Boll's opinion.
liy your courtesy we have received a copy of the opinion from
Messrs. Harris & Hull, submitted by
Mr. Stein to the finance committee
on September 24th last. They
state that it appears to them that
the point in dispute is whether or
not the cash account and balance
sheet dated Jnauary 6th, 1908, is
in compliance with Sec. 62 of the
"Municipal Clauses Act," and they
further state that in their opinion
the special auditor's Schedule I A)
does not comply with the requirements of the section, inasmuch as it
does not show the receipts. We
agree with them that Sec. 62 does
state "That city municipalities may
publish in pamphlet form for the
information of the ratepayers, statement of the receipts and expenditures, giving as full particulars as
possible to enable the financial position of the corporation to be understood."  With deference to the legal
opinion we would point out that
the terms "receipts and expenditure" are not correlative terms and
must be taken as meaning either receipts and payments, which would
merely mean a cash statement, or
income and expenditure, antl this
latter we take as the meaning for
the section provides that "as full
particulars as possible to enable thc
financial position to be understood"
must be given* We would point
out that manufacturing or trading
corporations annually publish I
statement to enable the shareholders to understand the yearly workings and the company's financial
position. This statement invariably
consists of a profit and loss account and a balance sheet for the
period under notice.
With this in view it seems to us
that the legislative assembly were
not desirous of putting the ratepayers in any worse jwsition as to information than the shareholders of
a joint stock company, and therefore, that it is the duty of the municipal Council to issue a statement
giving the true income and the
true expenditure for the year, the
equivalent of a profit and loss account of a manufacturing or trading corporation, with a balance
sheet showing its financial position.
As already mentioned a statement
of receipts and payments is a sy
nopsis of the cash book only.
It is, however, for the ratepayers themselves to determine whether they are satisfied with a statement which simply shows cash received and cash disbursed, or
whether they desire to ascertain if
the Council have kept their expenditure within the limits of their
true income.
In conclusion we would say that
we see no reason to alter any opinion set forth in our report in any
respect, but as W. T. Stein &
Co.'s "Criticism" is in the nature
of an official document, replete with
flat denials of our statements and
imputations of deliberate misrepresentations on our part, and has
been circulated among the ratepayers of North Vancouver, a- well as
the business men of this cit)'. including some of our own clients,
and members of the City Council of
Vancouver, we would respectfully
request your committee to ask the
City of North Vancouver to obtain
a list of the persons to whom the
criticism has been supplied, so that
we may be able to give our reply the
same publicity.
Yours truly,
Chartered Accountants. SUPPLEMENT TO THE EXPRESS
Request for Publication
North Vancouver, B. C,
Oct. 10, 1908.
The Mayor and Aldermen,
North Vancouver.
Gentlemen:—Acting on instructions of the special committee, I
forwarded to your Council on the
5th inst. Messrs. Kendall, Sewell
& Co.'s letter of the 28th ult* to
my committee.
My committee instructs me to inform your Council that the letter
above referred to completes the
papers they will place before your
They now respectfully request
your Council to carry out at an
early date the terms of the com
mittee's resolution as submitted to
your Council in my letter of the
5th ult., with the addition that there
be also published Messrs. Kendall,
Sewell & Co.'s letter of the 28th
ult., above referred to, also all the
documents presented by the committee to your Council since that
date, including the committee's correspondence with your Council.
My committee directs me to ask
that the same publicity be given to
the publication of these documents
as was given to those published
under the authority of your Council on Aug. 14.  I am, gentlemen,
Yours faithfully,
Legal Opinion re Aldermanic Salaries
Vancouver, B. C,
Aug. 3rd, 1908.
Thos. Shepherd, Esq.,
City Clerk, North Vancouver,
British Columbia.
Dear Sir:—In answer to your
. letter of July 28th, referring to the
i remuneration of the mayor and aldermen from June 1st to December
31st, 1907, and the fact that the
by-law was not passed until De-
Committee Asks for Full Publication
North Vancouver,
Oct. 24th, 1908.
Mayor and Aldermen,
City of North Vancouver.
Gentlemen:—Referring to enclosed cutting of a paragraph from
the North Vancouver Express of
yesterday's date, if this paragraph
be official I would point out to your
Council that my committee's specific instructions and wishes in this
matter have been overlooked.
My committee in their letter and
resolution forwarded to your Council on the 5th September last, lay
special stress upon having all the
documents and correspondence published simultaneously. Again in
my letter to your Council of 10th
inst- this request is reiterated.
I would again respectfully ask
-that your   Council   have   all the
documents and correspondence relating to this matter published in
one and the same paper at the same
time.   I am gentlemen,    •
Yours faithfully,
Secretary    Special   Audit   Committee.
cember of that year, we beg to say
that in view of the provisions of
sub-section 93 and 94 of section
50 of the Act, we consider that the
by-law iu question, though not passed till the month of December, was
sufficient to authorize the expenditure in question.
Yours truly,
A. D* T.
Deeds to Public School Sites
"The special auditors' report will
be published in The Express as
early as it can be put into type. This
publication will include the entire
report with all documents pertaining thereto, with the exception of
the portions which appeared in this
paper of August 14th last, copies
of which may be obtained at the
city hall. The report will appear
in one of the early November issues of The Express, but it is impossible to give the exact date at
present."—Express, Oct. 23, '08.
Nortli Vancouver,
Sept. 30th, '08.
Thos. Shepherd, Esq.,
City Clerk.'
Dear Sir:—In reply fo your request re. the granting of the school
sites to the city, I beg to say that
I have communicated with the Department of Education at Victoria
and have received a reply to the
effect that they cannot find any
trace of deed of site at Moodyville,
and that the site at North Vancouver is covered under conveyance
from the   Corporation   of North
Vancouver of lots 13 and 14, and
parts of lots 15 and 16 and 17 to
20, blk. 1.34, district lot 271. and
that the Superintendent of Education has applied to Lands and
Works Department to have this site
granted to the City of North Vancouver to be held in trust by them
under section 113 of the School
Act. Trusting this will be satisfactory to your Council, I am, sir,
Yours very truly,
Secretary North Vancouver School
(iill? dnrpflratimt of tip (tog nf Jtatlj Battroiwr
General Balance Sheet (pro forma) as at 31st December 1907
Sundry Properties as per Schedule (D) $332,266 52
Taxes, arrears to 1904   12 16
"       1905   86 31
"       1906   1,17978       1,27825
$333,544 77
Advances to Capital in anticipation of
Debenture sales	
Taxes in arrears for 1907	
Sundry accounts receivable
North Vancouver Ferry Co  500 00
Department of Education  689 35
Water Rates in arrears  414 00
Treasurer's cash balance	
16,182 79
7,024 31
1,603 35
303 14
$ 25,"2 59
Corporation of tbe Municipality of North
Vancouver  $237,78 *. 63
Capital Surplus
Accretion in value of real estate       70,620 00
Capital surplus May 31st, 1907          8,957 35     79,577 35
Capital Expenditure
Borrowed from Revenue and repayable on sale of Debentures  16,182 79
$333,544 77
Bank of British North America
Temporary loan      10,000 00
Current account overdrawn        5,88603     15,88603
Sundry Creditors
Interest due to Municipality        2,982 26
Deposits for blasting permits.  50 00
Open accounts as per schedule         6,165 20       9,197 46
Surplus income over expenditure
ist may, 1907 to 31st December, 1907 29 10
•25.112 59
$ty Cttg of Jfartlj lanr-ouMr
Income and Expenditure Account From June 1st, 1907, to December 31st, 1907
Tax Assessment for year ending Dec.
3 ist, 1907
School Rate 	
General Loan Rate	
General Taxes        27,819 13
Less 5-12 estimated expended by the
Municipality Jan. ist—May 31st
and included in the city indebtedness at June ist       n>505 64
Less proportion of Rebate on General
Taxes <*»«•	
Department of Education
Proportion of Grant	
Police Court fines 	
■'ound Fees    	
Less proportion due Municipality ...
Interest on overdue taxes 	
North Vancouver Perry & Power Co.
Ltd., Proportion of Rental
1 month at $750 per annum 	
Half year at $1000   " 	
6,945 22
8,395 5«
16,313 49
2,193 96
14."9 53
i,534 59
252 80
21 00
450 50
166 65
87 90
62 50
500 00
562 50
$32,202 97
School trustees'expenditure to December
31st, 1907, including $4625.43 for
new buildings	
Loss on operating after charging interest on capital expenditure as per
schedule annexed	
Board of Works—Maintenance '.
Fire Department—Expenditure	
Health Department	
Police Department
Sundry   expenses	
Magistrate's remuneration and Police
Court Expenses	
Legal Expenses 	
Interest payable Municipality of North
Vancouver and Bank of B. N. A.
Less amount charged direct to Waterworks revenue	
Remuneration of Mayor and Aldermen
as per special by-law passed 15th
December, 1907	
Grant for Dominion Day Celebration ..
Expense at Victoria re Bridge	
Election Expenses re By-laws	
Donation to Horticultural Society	
General Expenses	
Street Lighting	
Incorporation Expenses	
Assessor's Salary	
Balance, being surplus
$7,743 57
922 86
1.349 33
726 31
175 00
1,495 OO
389 93
1,884 93
77 60
369 96
9.105 71
1.942 50
7,163 21
1,702 50
1,500 00
482 97
493 05
37 00
54 55
319 40
907 85
5-173 43
150 00
158 00
29 IO
2% (ttttij of Nnrtlf Bannrowr
Waterworks Department Revenue Account
June 1st to December 31st. 1907
To Wages and Maintenance Charges ..
" Interest at 5 per cent, per annum on
Capital Invested  	
1,195 86
1,942 50
*3*-3& 36
By Rentals collected	
" Rentals due but not paid	
" Loss on operating.carried to General
Revenue Account	
1,801 50
414 00
922 86
*3**38 36
Valuation of Streets and Roads as Taken Over by the City at Date of Incorporation, viz. June 1st, 1907
$1,650 00
$       500 00
300 00
100 00
%     450 00
%   1,000 00
%   4,000 00
ist Street
5,700 00
5,700 00
1,600 00
240 00
2,300 00
15,540 00
2nd Street
3,660 00
200 00
1,000 00
4,860 00
3rd Street
2,240 00
1,174 00
150 00
1,450 00
5,014 00
4th Street
2,080 00
200 00
1,080 00
3,360 00
5th Street
1,560 00
150 00
800 00
2.510 00
bth Street
2,000 00
150 00
330 00
2,480 00
With Road
2,700 00
3,600 00
375 00
300 00
180 00
7.155 00
Bth Street
36b 00
10 00
200 00
570 00
9th Street
210 00
5 00
215 00
10th Street
500 00
15 00
500 00
1,015 00
nth Street
210 00
210 00
420 00
12th Street
350 00
10 00
370 00
730 00
13th Street
696 00
20 00
450 00
1,160 00
14th Street   -
1,530 00
40 00
700 00
2,270 00
15th Street
1,400 00
IOO 00
450 00
1,400 00
3.35° °o
16th Street
480 00
480 00
17th Street
2,520 00
2,000 00
IOO  0
200 00
3,480 00
8,300 00
19th Street
1,100 00
IOO  00
370 00
1,570 00
20th Street
180 00
20 00
200 00
21st Street
560 00
240 00
800 00
22nd Street
420 00
420 00
23rd Street
50 00
50 00
Bewick Avenue
570 00
570 00
Larson Road, etc.
1,215 00
1,215 00
Forbes Avenue
330 00
330 00
Jones Avenue
120 00
10  00
40 00
170 00
Mahon Avenue
1,; So 00
150 00
1,930 00
Semish Avenue
50 00
50 00
Chesterfield Avenue
1,680 00
180 00
1,600 00
3,460 00
Lonsdale Avenue
3,000 00
11,840 00
300 00
1,000  00
4,705 00
500 00
21.345 00
St. George's Avenue
1,624 00
IOO 00
180 00
1,904 00
St. Andrew's Road
2,800 00
200 00
450 00
800 00
4,250 00
St. Patrick's Road
1,000 00
50 00
300 00
1,350 00
St. David's Road
200 00
200 00
500 00
500 00
Moody Avenue
500 00
500 00
Queensbury Avenue
2,940 00
2,940 00
Sutherland Avenue
1,020  00
20 00
1,200 00
2,240 00
1,000 00
1,000 00
52,429 00
21,640 00
5.979 00
3,370 00
18,625 00
8,380 00
110,423 00 PAGE TWELVE
(Ettg nf Nnrtlj If annmwr
Sundry Properties (Corporation Assets)
June ist
June i—Dec 31
in Value
City Hall	
Pound and Stable 	
Street Ends
Mackay Road	
Chesterfield Avenue 	
Bewick Avenue 	
Lonsdale Avenue  	
St. George's Road	
St. Andrew's Road	
St. Patrick's Road	
St. David's Road   	
Fire Halls	
Public Parks, Block 109 	
Land as per foregoing detail   	
Buildings as per foregoing detail   	
S.S. "North Vancouver"	
Waterworks Construction and Equipment ..
Fire Department, Apparatus and Equipment
Clearing and Grading	
Macadamising and Gravelling	
Puncheons and Plank Roads 	
Furniture and Fittings	
Wharves and Slips	
City Tools and Road Plant	
$ 10,000 00
600 00
t   8,000 00
200 00
20,000 00
42,280 00
5-355 95
10,000 OO
63,832 79
6,785 8a
2,316 26
52,429 00
15,127 64
21,640 00
5,979 o°
3,370 00
18,625 00
1,144 25
8,380 00
830 76
394 aa
2,809 l8
346 65
232,838 64
28,807 88
30,000 00
1,480 00
IOO 00
220 00
2,200 00
5.255 95
2,200 00
8,000 00
30,000 00
70,620 00
%   4,000 00
250 00
5.255 95
9.505 95
% 14,000 00
550 00
50,000 00'
1,800 00
4,400 00
38,000 00
108,750 00
70,620 00
108,750 00
9.505 95
10,000 00
70,618 61
2,316 26
126,694 89
1,224 98
2,809 '8
364 65
332,266' 52
June ist, 1907 $232,838 64
Cipital Expenditure, June 15th to December 31st, 1907   28,807 88
Accretion in Value 70,620 00
®lf? (ttttg nf Nortlj If attamwr
Sundry Creditors at December 31st, 1907
School Trustees. Account
J. Walden on account of plumbing
contract .sublet by contractor
D. P. Henry for concrete work
R. S. Crabb
Salaries for December
A. Wild on account of Emerson &
Grant's contract
J. Badger of N. V. Electric Co.
W. P. Peacy, salary 30 00
,, current exp.        10 00
Board of Works
W. Loutet, engineer's salary
D. Amskold, foreman's salary
A. Chivers, teamster
H. McPherson, asst. engineer
Pay Roll for 3 weeks to Jan. ist, 1908
Western Corporation Ltd.
Lynn Valley Lumber Co.
F. Wheeler, building chimney
Brackman Ker Milling Co.
Jas. Yates, blacksmith
J. Walden, hardware
B. C. E. R. Co., car tickets
Askew & Kennedy on account, work
done on St.Andrew's avenue, Keith
road to 16th street
*  Waterworks
J. Peck, foreman's salary
C. j. Telford, caretaker's salary
Pay Roll, 3 weeks ending Jan. 1, 1908
Wages, repairing break in water main
December 6th, 1907
Canadian Pipe Co
J. Walden
F. S. Burr, hire of express
Boyd, Burns & Co., Ltd.
N. V. Ferry and Power Co., Ltd
Fire and Light
B. C. E. R. Co., city hall lighting
A. L McNicoll, firewood
J. Walden
Police Committee
Chief of Police Davies, salary
Constable Brimacombe, salary
Constable Stewart, salary
Western Corporation, lumber for pound
C. E. Tisdale, pistol, etc.
G. Nye, photographing prisoners
J. Walden
Dr. J. Campbell,   two  inquests   and
post mortem examination
A. Brimacombe, meals to prisoners, 2
months ending Dec. 31st, 1907
Outlay for prisoner, R. Venetti
Aldermen's Remuneration
A. E. Kealy
A. McKay Jordan
W. J. Irwin
W. J. Dick
Alex. Smith
A. E. Crickmay
W. S. Emery
Carried Forward   -
955 16
46 00
96 00
360 00
13 50
46 00
40 00      1,556 66
100 00
75 00
60 00
50 00
238 08
61 45
30 49
17 00
18 30
13 10
24 80
5 00
400 00      1,093 2a
75 00
60 00
81 59
65 07
10 83
2 50
42 50
I 40
15 20
11 25
80 00
60 00
41 15
25 92
19 25
1 50
3 00
20 00
19 00
600 00
150 00
150 00
150 00
150 00
150 00
150 00
468 67
26 60
274 67
1,500 00
4,919 82
J. J. Woods                                    %
IOO 00
T. Shepherd, clerk
75 00
W. Cowderoy, assistant treasurer
65 00
W. T. Stein, auditor
12 50
Miss Cameron
30 00
Law Costs
Taylor, Hulme & Innes, salary and
police court expenses to December 31st, 1907
Alfred Sherwood, assessor's salary
G. A. Roedde
Thompson Stationery Co.
Evans & Hastings
Printing and Advertising
Dominion Publishing Co.
News Advertiser
Daily Province
D. H. McColl
B. C. Gazette
The World
The Monetary Times
Express Printing Co.
A L. McNicoll, wood
B. C. Telephone, city hall tolls
Cope & Frey, clusters
Postage and Petty cash
Public Health
Dr. J. Campbell, salary as health
officer for four months ending
December 31st, 1907
Street lighting
B. C. E. R. Co., November account
" "    December   "
Police Court Expenses
Miss L. Parkins, sten'hy re "Venetti"
25 50
44 55
4 50
126 OO
I30 20
282 50
8l 90
189 25
48 70
100 00
256 20
15 20
Corporation of tbe Citq of North Vancouver
For the Seven Months Ending December 31st, 1907
Revenue for Assessment
Taxes 1905
$         85 13
"     1906
J.537 79
"     1907
32.374 54
fi33.997 46
Interest account
87 90
Water Rates
1,801 50
Police Court Fees
252 80
450 50
Pound Fees
21 00
Government School Grant
845 24
North Vancouver Ferry & Power
750 00
Balance due bank
5,886 03
Temporary Loan Account
10,000 00
15.886 03
$ 54.092 43
Board of Works
Construction $
Fire Department
New Hall
Brigade expenses
Finance Department
Printing and Advertising
Incidental expenses
Legal expense
Furniture and fittings
Incorporation expenses
Police salaries
Sundry expenditures
Magistrates' remuneration and witness fees
Street Lighting
Donations and Rebates to charitable
Expenses to Victoria re bridge
Dominion Day Grants
Interest account District Municipality
Temporary Loan
Cash on hand
15,178 67
1.349 33
-16,528 00
6,450 64
1,062 37
7.513 01
5.255 95
699 7^
5-955 66
1,420 00
493 10
401 07
245 70
248 33
37 00
394 23
3.239 42
75 00
5.173 43
158 00
IOO 00
1,065 0°
545 26
1,610 26
62 40
5.927 4'
651 65
79 55
IOO 00
493 05
5.6oa 70
520 75
6.123 45
302 14
$54,092 43
North Vancouver, B. C, January 0th, 1908.
W. T. Stein ct Co., Auditors.
Balance Sheet
Corporation of the City of North Vancouver
For the Seven Months Ending December 31st. 1907
Real Estate
S. S. North Vancouver
Cemetery Reserve
Wharves and Slips
Taxes, 1904
"     1905
"     1906
"     1907
Waterworks system
Furniture and Fixtures
Fire Brigade Equipment
Board of Works Plant
Cash on Hand
Revenue account
115,500 00
10,000 00
1,580 00
2,809 18
12  16
86 31
1,179 78
7,024 31
70.283 43
1,224 98
2,316 26
346 65
302 14
50.555 46
District Municipality
t 237,784 63
Blasting Deposit
50 00
Temporary Loan
10,000 00
Bank of British North America
5,886 03
District Municipality Interest, and Out
standing Liabilities
9,500 00
$263,220 66
North Vancouver, B. C, January 6th, 1008.
W. T. Stein & Co., Auditors,
$263,220 66


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