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The Express Aug 14, 1908

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Array ^-^ VICTORIA P 0 __rj*
Crowe-Wilsom Chambers,    ule "li" attached, but this amount
Vancouver, B.C. I includes interest on cipital expen-
Juu 4TH, 1908.I diture at thc rate of 8 per cent.
To THI Special Audit Committi!
Citv or North Vancouver, B.C.
Io accordance with your instructions we have investigated the
books and accounts of the City of
North Vancouver, dealing more
specially with the transactions as
between the city and municipality
it the date ol incorporation, also
wilh lhe income and expenditure
to Diceuiber 31st, 11)07.
Un examining the books we
(omul it advisable to revise the accounts as published at December
31st, and attach hereto for your
approval the following accounts at
General balance sheet (pro forma) as nt December 31st, 1907.
Schedu'e "A" Income and Kx-
penditure account, June ist, 1907
lo December 3ist, 1907.
Schedule '*B'' Waterworks Revenue account, June 1st, 1907 to
Decenibei 3ISI, 1907.
Schedule "C" Valuation of
Streets and Kii.ul** as taken over
by the cit, al d ite ul incorporation.
Schedule "D" Sundiy Properties, (corporation asset!.)
Schedule "E" Sundry Creditors
at December 31st, 1907.
We have made no entries in the
civic bunks, but have complete
dialis of all entries which we consider essential to bring lhe books
into agreement with our accounts
submitted herewith, and il the
same are adopt, d, we shall i-eg'ad
to give all the required information
or red ive authority to superintend
the necessary adjustments.
The city officials published a
statement January 6th, 1908, containing a cash account and balance j
per annum, and it is for the council 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 waterworks
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 ,1 sits
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 (16,181.97
being an amount expended bv the
city on permanent improvements
between June ist anil December
31st, 1907, which amount they
have borrowed from the current
assets and which we presume will
be refunded when the bonds of
(17,000.00 authorized under bylaw
3a are sold. The total capital expenditure was (28,807.88.
lhe difference between this and
the above-mentioned (16,162.97
wai provided by the conversion ol
uiuid capital assets into permanent improvements.
The assets do ot include the
sum ol (4,625.43 w ich was spent
by the board of school trustees in
addition to school buildings. We
understand that up to the present
no itepi hive been tiken by the
city to have the lands and schools
transferred from the provincial
government lo 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
sheet lor the seven months ending Ion June ist, 1907 wa.s an item of
December 31st, 1907, copy ol |j,JJIfij, being low M operating
which 11 attached,-muibly intend- the waterworki incurred-by the
ing to comply with Sec. 63 ol lhe diitrict municipality during the
municipal clauiei act, which siateij period extending from inception
"The districi municipalities shall, | to May 31st, 1907, and which it
on or belore the second Monday, December 31st, 1907 was with cer-
in January publish or post up on tain other items written ofl to rev-
tile door of the council chamber a jenue account in thc City of Nortli
balance sheet showing tbe assets
ind liabilities of the corporition lo
the jim December immediately
previous to luch publication, and
also a statement showing the re
ceipti of revenue ind expenditure
from Ue ut January to 31st December" but, iindei Sec. 6] "In
city municipalities, councils may
each yeir publish in pamphlet
lorm, for the information of ratepayer!, a statement of receipt! ind
expenditure giving n (ull particular! ai poanble to enable the
financial position oi the corpora-
lion lo be understood."
Heading thii paragraph in conjunction with Sec. 139,which stales
"The ralat ahall be levied (or all
•uini neceiaary fur the lawfi.l pur*
posei of tha municipality for such
year" it seems to 111 (hit the legislative assembly intend city muni-
cipalitiei lo publish 1 llitement
showing the actual revenue and
expenditure ol the city ind not in
iccount which would be misleading
il only the actual caah receipts ind
iish piymenli were exhibited. We
hive therefore prepned in iccount
(stlirilulr "A") contiining the
whole revenue from taxation and
other ioiimi's applicable to the
period, irreipective of whether it
hid been collected or otherwiie, 11
only by thii method cm it he determined whether lhe current expenditure hu exceeded the assess
ment bylaw.
While particularizing with this
iccount, we would dnw the Com
miltee'i ittention to Ihe imount
included u remuneration lor the
mayor ind aldermen; the bylaw
(or inch Ii iiuiiii -latum wii not
paiscd until December 151I1, 1907,
ind it will be (or Ihe Solicitor to
Ihe city to determine whether such
bylaw cm be midc retroactive.
The hoard of school truiteci
apparently expended (793 35 in
excel! cl lhe imount of the ichool
The witerworks iccounti disclose 1 loss on the seven months
opeutinf of (922 86 ai per idled-
Vancouver booki. This amount
we take exception to as being an
asset, and for the purpose ol our
accounts we have ignored it. The
loss was apparently spread over a
period of three years and arose
Irom the interest on waterworks
debentures being charged against
the account, and if it was the intention to write ofl the loss, it
should have been done annually by
the municipality, and not transferred into Ihe civic bunks as an
isset and then arbitrarily written
off to revenue account within the
first seven months ol their operating.
You are aware that it the incorporation of the city there was an
overdraft due to the Bank of British North America 01(87,472.12
secured by deposits of certain municipil debentures. A portion of
thii imount wis money uicd in
piying the necemry salaries and
running expenses of the district
municipality from January ist lo
May 31st, 1907, but although this
wai trcited 11 1 liability, no portion of the tix levied by the city
for the yeir 1907 wai carried per
contra 11 an asset, which in our
ipinion ihould have been done,
ind for the purposes ot our iccounti we hive treated 3-12 of the
general rite, covering a period
Irom the ut January to 31st May
11 1 civic asset at June ist, 1907.
That, in our opinion must have
been the intention of the council
in levying the rate, as otherwise
the rafe of n1.. mills levied lor
general expenies, il only for seven
months expenditure would he ultra
virei, being at 1 rite ol 1957
mills per annum, ind therefore
greater than the imount illowcd
by the municipil cliuses ict, 1906
Sec. 136, which stiles "The council miy levy 1 rite to provide for
ill sums which may bc required
lor the lawful purpose of the municipality for lhe year, provided
that it shall nol exceed 15 mills on
Ihe dollar ol the isseised value."
It hu 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:
ilt—properties which are considered remunerative and realizable.
2nd—unrcmunerative but realizable properties.
3rd—unremunerative and unrealizable properties.
and under such headings the waterworks system of the city would
come under No. 1. Under No. 2
would come the public buildings,
(city hall, fire and police stations,
etc.) parks, etc., and the third
class would consist of such assets
as bridges, culverts, sidewalks,
roads, etc., which although uot
realizable are necessary lor the
city to carry on its ordinary func
tions. For this reason we called
lor a valuation of the roads, bridges, etc. which were taken over by
the city, but which were not included amongst the assets on the
The valuation as supplied to us
was (110,423.00, details of which
are attached as per schedule C.
It is obvious that the Committee
appointed to fix the terms on
which the city took over certain
municipal assets, and certain liabilities, had this asset of roads and
bridges in mind, because otherwise
the liabilities were in excess ol the
assets to the extent of (101,463.65.
The deficiency as disclosed by the
books was (108,683.47, but as we
have before pointed out, the ac
crued 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
"North Vancouver City" to which
is charged the total amount ol the
liabilities laken 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 adeficiency of jm\-
683.47. It is further charged on
December 31st with an amount of
(9,500.00, the estimated amount of
accounts owing hy the city on thai
date, irrespective of whether they
were capital or revenue expendi
(mc Un December 31H it is
credited with the balance ol a so-
called revenue account lor the
seven months to December 31st,
1907 ((67,728.01), thus leaving a
debit balance of (50,555 46, which
Vancouver, Canada,
8th Aucust, 1908.
To the Mayor anu Ai hm-.ii \,
Citv ok North Vancouver.
Gentlemen—We hive carefully
considered the report submitted by
Messrs. Kendall, Sewell St Co., as
special auditors, appointed under
Sec. 94 of the Municipal Clauses
Act, and also the report of the
special audit committee dealing
with the same.
Taking up the report in detail
we would point out that the special audit shows that the funds of
the city have been properly accounted for.
The special auditors admit:.
1. That the accounts are properly vouched.
2. That they have verified the
bank accounts.
3. That they have compared
the tax roll with the assessm* nt
roll, and they ire in ibsolute
4. That they have verified the
counterfoils of the tax receipts with
the hooks, and find tl-ey are in
agreement with the exception of a
few cents.
5. They further report that the
actual detail work of the account]
ing has been well performed.
On page 1 of their report the
special auditors state that the city
officials had apparently tried to
comply with the law as regards
district municipalities. Their assumption to thii effect is entirely
wrong. The financial statement
at 31st December, 1907, were prepared at the earliest possible date
at the special request of  the 1907
municipal ict is is lollows:- -" No
municipal council, lave aa by this
or by any other act may be other
wise provided, shall have power
to incur any liability bevond the
municipal revenue for the current
year. And the revenue (or the
use of every council duly elected
shall commence with the legal collection from the first diy of the
year in which the slid council was
elected until the end of the said
year." As city auditors we complied with the provisions of the
foregoing section,and the accounts
of the city as issued it 31st December last arc properly drawn up.
The accounts submitted by the
special auditors are absolutely incorrect from beginning to end.
They are framed, according to the
special auditors own statement as
quoted above, on an entirely wrong
The reference by the special
auditors to the board cf school
trustees, having expended an
amount in excess of the amount
of the school rate, is entirely out
of order. The school trustees have
no control over the rate which is
levied by the council. The council have lo levy a rate to provide
funds (or payment of Ihe school
trustees estimate. The special
auditors' remarks are again in
direct conflict with section 67 of
the municipal act, as the act does
cot contemplate lhat the school
estimates can be paid out of taxes
not collected.
The special auditors' statement
(schedule B) showing a loss ol
(931.86 on sevu, months operating
of the  waterworks  is   incorrect.
council, in their endeavor to com-1 The spec"!! auditors give the op-
ply with the expreised wishes of' ..~^^^^^^^^^^^^^^
the ratepayers.
The statement was prepared under  lection 62, of the  municipil
n the balance sheet as published
dated January 6th, 1908 Is called
revenue account. This is apparently misleading, and any person
unacquainted with the books would*
probably understand that then
had been a current expenditure of
(50,553.46, more especially as the
certified balance sheet dated January 6th, 1908, stalei that it is 1
balance sheet for the corporation
of Ihe city for the seven months
ending December 31st, 1907.
Then* is shown in the books a
loss on the operating ol thc waterworks of (414.00 gieater than the
amount we show in this account,
owing to the fact that arrears of
ulei were nut included in the
financial statement as at Decemb r
31st, 1907. The iccounti should
be adjusted accordingly.
The rental of (750.00 due Irom
thc lerry company at June 30th,
1907 is at present included in the
books as a revenue asset for the
seven months ending December
31st, 19117,hut n-12 of this amount
had accrued due at thc dale of
incorporation,and we have brought
one month of Ibis into the revenue
account, treating the olher 11-12
as a capital asset.
The (500.00 accruing due be
tween July 1st and December 31st,
1907 under agreement wilh the
ferry company, we have credited to
revenue account. This was not
included in the published accounts
ol Ihe city.
The revaluation of the fixed 1 nn
aisets wis mide by the city Trees*
urer, Mr. Woods, and was apparently based on the assessor's valu-
[concluded on third MM.]
clauses act, which reads:—"In city
municipalities thc council may,
each year, publish in pamphlet
form for the information of ratepayers, a statement of the receipts
and expenditures of the city lor the
year ending the thirty-first day of
December, giving as (ull particular! as possible, to enable the fin-
am ial position of the corporition
to be understood." In our opinion
the stitement was properly issued
and in compliance with the municipal id.
In the next paragraph, beginning on page 2 ol the report the
special auditors reler to thc foregoing section, which they read in
connection with section 1390I the
municipal Act (which is wrongly
quoted in their report), and which
properly, reads as follows:—"Thc
council miy, in eich ind every
yeir, put a by-law or by laws lor
levying 1 rate or rales on all the
land and improvements as assessed to provide for all sums which
may be required for the lawful
purposes of the municipality lor
such year." The special auditors
ten express their opinion ol what
the legislative assembly intended
city municipalities to do, and continue 11 (ollows: "We hive therefore prcpired in iccount contiining the whole revenue from tuition and other sotirrei applicable
to the 1 >i nml. irreipective ol
win-tin r it hu lieen collected or
otherwiie, 11 only by thii method
cm it bc determined whether the
current expenditure hu exceeded
enting account credit (or (414
rentals due but not paid at 31st
December, 1907, but they omit to
charge the operating iccount with
the corresponding item, it ist
June, 1907, when thc city wu incorporated. So that their repo't
ol the loss lor the seven months is
quite wrong.
The clauses on pages 2 ind 3,
dealing with capital assets and liabilities, and current assets and ba
bilities ind the convenion ol liquid
capitil issets into permanent improvements, deil with troubles
which the specul luditon hive
created lor themselves, which do
not occur in the municipal accounts ind lor which wc ire not
responsible. The account! ol the
City ol North Vincouver, is submitted it 31st December, 1907,
ire dnwn up in a similar manner
to those of the cities of Edinburgh
ind Glisgow.
The special auditors state thit
the issets do not include the sum
ol (4,625.43 spent lor idditions to
schools. The diiect inlcicnce
thit the bilance sheet is incorrect
to that extent is debbentely misleading. Thc schools ire nut in
eluded imong the city issets, lie-
cause Ihey do not belong to the
city. When the schools are con*
w'ed hv the provim ial govern
nunt to llu* city, they will In properly entered in tin legulir man
Ai regards lhe treatment of an
item ol (3575 85 being the lost on
the waterworks Irom the I I lie 1
were commenced till the incorpoi
ition of the city,     we  connder
this infoi in at mn should In* record
^___m_m_^_^_^_^ led in the citi I ""ks, ami thii wu
the assessment bylaw. As cityjdone Only one balance sheet has
aud.ton, our duly 11 lo see thit ^ iMllcd ,,y lh,, „*-. the bl).
the iccounti comply with the regit- ince |hee| „ JIM December, 1907.
Iiliom let forth in the municipil | T|ie •„,„, r,.,cfred (0 j, no, inclu(i.
id. The municipil id doei not |ed jn tllt, |.jUnC(. ,(,„,,, ,„ „.
provide thit the current expendi* M() ind lhc ,ult.nu,n, |,v Meuri.
ture must not exceed the issess- KtniMi Scwa|| & Co ( ,he tprnt]
men! bylaw, li staled by the | ludj,orii ,hat they lake exception
special auditors. Sec. 139, ol the ,„ -, „ ,„•„„ ,n Mlet) j, absolute*
nuuiieipal act, authorizes the coun ! | incorrccl. fey have treated
cl to levy a rale to provide lor ill);, em„y „ ,, w„ tret,ed ;n ,he
sums which miy be required. By I put,|j,hed stitemcnl ol 3.it Dcc-
granting Ihe council power to pro- emher last,
vide the sums it requires il is quite I The .(.lenient lhat al Ihe incur*
cleir .1 doei not expect the coun ; fommn 0( ,hr Cliy, there wu an
cl to pay its expenses out ol laxes: overdrt|, dlle t0 ,hc •„„•, 0| British
itnpitd it the end of the yeir. N„rlh Am,.r„, „(   t»JMt.tt   se*
We would lurther respectfully cured by deposit of iiiiiiiii ipal jh
point out to Ihe council thit the benlurei is not correct, as 'the
special audit committee ind ilso ovcrdnlt wu 1 liability of the dis
the speciil luditon hive utterly j trict municipality, ind wu iecur*
ignored thc lection ol the munici ed by the innnnipal debenture!
pii ict which definei the revenue | The city hu never ustii.ied the
oi 1 municipality.    Sec. 67 of the] liability to the bank 1 id 11 in 00
wiy concerned with it.     The liability of  the city to   the diitrict
municipality   covers  this   and it
clearly defined in the North Vancouver incorporation act, and properly recorded in the  city booki.
On page! 3 and 4,   the   special
auditors   report   how   they   have
treated the general rate   levied by
the council.    They state  that for
the purposes of their accounts they
have  treited 5-iaths of  it u an
asset at ist June, 1907.     To  lup-
port this extraordinary action they
"xplain as follows:--" That in our
opinion   must have   been the  intention ol the  council in   levying
tin* 1,1(1*. ,\.     and still further to
support their argument   misquote
section 139 of the municipil act by
omitting Irom it the wordi "in eich
and every year."     In reply to the
foregoing, as  city  auditors,   we
claim   (1)  that this treatment   of
the item is entirely wiong, (2) 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 perfectly   legal and   perfectly treated in the city books and
statements  as  published   at 31st
December, 1907.     Further,   aec-
iiiin 94 of the municipal   act provides that the duties of an auditor
may extend to a period back to and
since  incorporation,  so thit it is
clearly beyond the   power of my
speciil auditor to aet iside 112th
of the genenl rite (or eich month,
for five months   preceding tbe incorporation of the city.     The financial yeir ol the city ol   North
Vancouver could not begin belore
the city wu incorporated, so that
the first period of  the city's  existence  was  from  ist June to 311!
December,  1907.     Thit wu the
period (or which the 1907 couacil
had control  of  civic  affairs and
their power to levy rates wu limited to their term ol  office.     Sec
139 of lhe municipil id reads:—
"The  council   may, in each  and
every year, put a bylaw for levying a rite on all land, Ac, to provide lor all sums  which miy be
required lor the lawful purpose! of
the municipality   fo.  such  year.
Provided alwayi thit  the rite 10
levied shall not exceed  one and
one-hill cents on the dollar." The
council levied a rate of 11# mills
lo provide money  for tha  lawful
purposes of the municipality from
the melioration of the city 10311!
Dec, 1907,     No  other  general
r; te was levied  during  the year,
ro that the acl wis fully complied
with.    The section in the municipil ict does not reid thit the rate
so levied shall not exceed one and
one hall  cents on   the dollar per
annum   as  is  contended by the
speciil auditors.
Wa do not see that there is any
relation Iietween tbe question of
including the city streets ind
bridges u uiets in the municipal
hilince iheel, and the ipecial
million' definition of whal ihey
stite ii Ihe opinion of the leading
at 1 militants of the woild* The
ciiy ol North Vincouver bilance
iheet ii dnwn up on the lame
lines u the balance ihaets ol the
cities nf Edinburgh, Glisgow and
Montreal. None of these citiei
include their streets and bridges ai
assets in the annual balance iheet.
In the cue of Montreil 1 list of all
special expenditure is published,
showing the expenditure on strecti,
included along with epidemic, discount on debentures, &c. We
consider the municipal officials ol
the principsl British cities are the
highest authorities on framing
municipal balance sheets. Their
accounts clearly show that expenditure un streets ind bridges il
speciil expenditure, ind it il treated according, but it is nol treated
as cspital expenditure and it il
not cirried at in asset. We cliim
therelore, that we ire not only
justified but correct, in lollowing
llu |ir<r,t|ent of these leading
cities, ind that schedule C should
nol be int bided in the municipal
hilince sheet.
The next point dealt with by thc
iprcul auditors is Ihe liability u-
iiimedby the city at ut June, 1907,
Salklll   \'lNa.ll'MK.   It.    ('.
C, B, SiiiiiiiKi\..iii,
q, ii. Moan*s.
BlulntM Miir
The Expren it tklfvered in North
Vancouver within » radius nl it
blocks ol the office.   All outiide
this diitrict is  placed in the  peM
Ii.it, s ul Subscription :
(in, war •      *i.oo
Six miinths .JO
I hue months **-5
i;iit,.,i statu md Foraifn-1) 5°
per year,
Ail wbicriptioni musl be paid in
.ei*. ante.
Any peraoa mi receiviBj ihii
paper refularly will pleaac notifj
tbaoio    N ■ papei itoppod tut
l,ss notified either by letter ot can
Nokiii Va»( 01 fl R. AtlO. 14. 190
THE Sl'l-A'l.ll. AUDIT.
Those most m arly tnnn i:n .1 11
the result of the ipedal audit, bave
uo reason to conteniplate its iimi
pletion   with   any emotion Othei
than thatul ibe utmost conipl.uen
cy.    If ani thing wen needed to
confirm the coafidcooc ul tin 1 .iii-
payers and ol the general public in
the trustworthiness ami tin uli.1
bility which characterizes tin ad
ministration  ul I ivie lilin tlodi 1
the ptcecBt regime, it is amply
provided in the several documeuti
win, ii eompriai the findiogi ol the
spit ial luditora, togethet with the
forceful obaervationi ol tin city
ludit.ats tin i. upon. Any civic
adniimstiali.in might as well cry
for the moon, as to esped Aal its
every ait "f detail will receive the
naqoalified ipproval ol lhc entire
electorate. Neither ii luch aai
renal commendation 1 aw ntial lo
the  vinilii aliun ol tin ' Bt " :
an alib riiiaiin board T li< 1 • w
without doubt, individual at is oj
the pri s. nt 1 iiiinui nhn h im u|'i n
to adverse (iiticisin. but at I" st
they involve no mon than a diSef
ence ol opinion as to il eexpedien*
cy of tin 1'Uirse fmliiii. I uinli 1
given conditions.    Sin h ' \|" m n
us are incidental i" mj effort,
howsucai rpainataking indaincere,
upon the put i( .1 .-i'il body ol
men. to conduit thi buMBOM ol
lhe corponlion, in thi interesti ol
a large body of rat' piyt rs Iln
Utmost that anv COUni il I an hop
tn accomplish, is to r duct neb
criticism to a minimum, and to
convince the majority of the dec-
lorate of tli.-ir lincerit) and capability.
The lituatioawhii h haatfa rtlop.
cd as li. twi en thi s|i, 1 ial auditor!,
well exeni|ililii slli' iii.im'ii "Win 11
dn • k im * t Greek, (In i
tin inn of-ivai 1 in- marten at
i.sin m ui ■ tachi * I 111.11.U ti t.
com 1 roing whii Ii .1 a lyman is nut
in a position lo 1 ipreei in opinion.
A portion ol ihes. different 11 is
based on tin ir diffi n nl opinioni
U  to  what   1 uii' 1,1 Iti ** llii    1 1I1
lory income ul 1 1 md tin t>
sultant position "i ' 1 ti ii ■ tidi nl
ly corn it, il hi * il m that
particular I" icce| 1 1    1 hn in
vulves in interpn tali 111 nam
clauses uf tin nunii ipalilk
Concerning which (In . uurts have
gin 11 no (let ision. Purthet than
this, tin dilfenin ' s bt U\' en the
auditors are a matter of munit ipal
bookkeeping. I'n iumibly,il would
In practically impottibli l" 1
pi rleit ignemcnl bi twi u in* two
trained loCOUBtaotl in thii rt spi e|
Kach evolves, in iln* COUtM "I Ins
experience, a method satisfactory
to himsell. and whu h In |., |j< .
to bc the best, while lol' pi
purposes either it VI urate, if consistently followed.
Tin special auditors' report is
plain and IBtquivO* al as to thc
' in t tnesl ol tin 1 It) let Otdl The
n port   states:    "Vouchers   have
hi. n pinai 1, 1.1 tring tin :* .
siry authority from tba COUOi il.lur
all pavnn.iits m.uli . aii'l Wl hair
reriied  (he  bank  book  with tin
ash  hook.      We  hau   carefully
dtopared the tax roll with lhc
assessment roll, whii.h we are
pleased to report are in absolute
igreement, and we have examined
and vi utietl the counterfoils of the
tax receipts with the books, and
hmi that they are in agreement,
with th" exception of a lew cent*
The actual detail work of the ac-
1 ouo t ion hu been well performed,"
i'o (Ins is added the opinion, that
the growth ul the city will necessitate i* it.nn ihanges in the metll-
u,|s al pn senl lulluweil. The rate-
p,i\. is ai, assured therein, thatall
iiii'iin s have lie.n 1 ipiu.li .1 fur the
ixplil il    (impose   lur   ninth they
wen-  voted) ami that efficiency
charatti 11/is tin kt-eping of the
civn record!, This is 1 conspicuous compliment, alike to the board
of aldermen and tin stall at the
city hall.
The intimation of the special
auditors, that the validity ol the
maiur ami aldermen's indemnity
bvlaw, so lar as its retroactive
(eatiires are concerned is apiestion*
able, is set at rest by the letter
received from the city solicitors,
and reatl at last Monday evening's
meeting of the t'uuniil. advising
that under the munii -ipal clauses
act, the bylaw is sufficient to
.iiiiiiui 1/1 tbe expenditurei involved.
1 in* recommendation oi theepe
1 ial auditors, that the vesting ol
tin title of the city school lands
in tin* city, by the government,
should be al once accomplished,
is   one   with which all will agree.
As .1 matter ol lait, the school
board has been negotiating with
the provincial government, lot
some six months past for this sunn
purpose.    Word waa received on
Mmial.tv last, that the ovetture for
the th eii (of the CTlesterlield  An.
property is now in the hands of
the lands .It partniciit, and lhat the
di a ,| will COM to baud in a bw
dayi The delay must be attributed to the customary deliberateness
with   which governments move in
siiih matt 1-
The lettiiiiineiidation as to the
nu thud ol making up the yearly
estimate -. is practically tin niethi d
which has been followed by the
! nl aldetmen, while the reference to the publication 0! a state-
iin nt o| city finances in pamphlet
I 'ini. outlines the course that was
followed by the council last year.
It is conceded on all hands, that
iln position ol the special auditors
is correct, With reference to six
dais being insufficient for preparing a complete statement ol linaii
ces at the end ol the year,and llial
the necessary steps should be ta
ken to provide lor proper latitude
in this respect.
The total cost of the spi 1 ial
audit will Iall somewhat short ul
lour hundred dollars,    lt is lor tin
ratepayer! to coaaput the tat ia-
suits witli tin 1 ust,ami toconcliuli
win thei those who instigated tin
movement stand  pistiht d in limit
1 in i' (nuts should ba carefully
1, ,i*l   .m.l   1 uinpar. .I   by the rate-
pavers   and  huilselltiUels ill imlil
that   tin     inluiui.iiinn    luiit.iini
then 111 may be intelligently utili/*
» ' !
11K, ll SCHOOL sir in-: NTs
Tin decision ol the board ol
si lioul trustees to defer, for the
prcst nt, thc inauguration ol junior
shoes   SHOES   SH0ES
Ot thom from the Practical Shoemw who meddle with
no other trades.
Price* are Lower than Vancouver
and in stock shoes for every kind of wear, an inspection will prove it
All our goods are by makers who stand by them.     Agents (or
Leckie Boots,   McCready,    Minister. Myles,   The Williams,   The
licreslord,   Uld Country   antl   The K LSoots.
WOOD  tf  -MIN       Brla-ble Sho. Store
Wi it nr (u Stearrii'i Or- rem atorj
Kt (.airing    Best of leather and workmanship.    COR. Lonsdale St ind
Immhamk:   Id all il. hmai'tlei.
MINI-.*.*:   1'l.itT nml Hi.trn.ill. ,
Tixhkk:  ll.r.lwiKitl, ii'il r MM Kir,
Manager Inr the Coninieriinl
Pniteotive Saieiely.
Office:—First St., E. or IaMidali.
high school work in the local
schools, has thrown into prominence the-desirability ol better ferry
facilities for the body of students
which will be compelled to journey
daily to Vancouver, lor high school
instruction. Under the preient
schedule, if the students take tbc
8. jo ferry, they cannot reach lhe
school on time, and under the
rules are compelled to lose the
first lesson period entirely; while
if they take the 7.20 ferry, they
find themselves with three quarters
of an hour to put in as best thev
may in loitering about the city, as
Ihey an* not allowed to enter the
high school building until the
hour for opening arrives. This
latter predicament is particularly
unpleasant during the winter season. From present appearances
there will be a company ol about
filtct'ii students making lhe trip
every morning, a number sufficiently large to justify some consideration in their behall. A ferry
leaving North Vancouver at eight
o'clock would give them sufficient
time to catch a car that would take
theni to the school on time, or a
lerry say at S, 10 would answer provided the B. C. E. Ky. could bc
induced to arrange the time card
of one of the special school cars so
IS to run in conjunction with the -jai m I-mJiI- lyo
lerry.      Some efforts along these
lines have already been  put  forth  |_|$f   YOUR
by the chairman of the local school
board and   it is   hoped that they
will Mt«1 with a (avorable termination.
Pioneer Bakery
between Esplanade ft First St.
S. H. Walker,  •   Proprietor
Kresh Hread daily,. 16
loaves for |1; 4 for 25c.
Cnkc, l'astry, etc.
Daily Delivery to All Parts of City
PHOm S        71 Lonsdale Ave
kill Vancouver Hardware
anv, 1,1.1.
Garden Tools
Ltitrn Mowers
Electrical Eirtures
Point* and Oils
Rudders' Hardware
RoSSBI MlMBBtti I*r<.]>-
Full stuck n( Fresh snd Cnreil Meals
nml Ki.li kept.    Alwi Dairy Protean
.iiei Fn***li vcgatoblaa,
ORDERS HKI.IVKKKll In all |wrt«
nf lhe valley.
When you intend building
J. 1. FRONNK, .UMialli
H i.iinsiiai.f, are.
/,7.ii,.l, tijhii: fmiminlr Are.,tlilit. I'lmnr
Ha. IS
llenilndnritiiil Mill, /,■'■,» I'rrtl: B.C.
with rs Foit
The Cushionet Shoe
Oxfords fur an eniv hoUI8 shoe; turn
soles, low heel and ki;! top, for real
comfort PRICE $3.50
Bluoher I.ace for street wear; extra
heavy turn lolei with military heel
and patent tip.
A stylish, neat nml dressy shoe thnt
gives comfort and wear for $4*.50
51(i Hustings Street
Esplanade, North Vancouver
"They 411 Trade At Home"
Although people come down the hill
it don't sny tliey go to Vnncouver to
Iniv (internes.     Thoy   Now   I'ass
t'liiintiliy Siiriiynr ainl Arrhil«:t
Foimii stiukt,'iiknkk Leaaaatu Av»
NOKTIl   VAMlirVF.lt
im iiiii (i
lilliiv—Ni'* lliiiin|'-iiii Hull.
I'lll.'lillt' ilVl-lllll'.
li.'M.li'iiliul work 11 'iw-i-iilly.
I'.ii. lasfl
Nurlli Vmirn ni'i*, It. Oa
luiur nni.™ iimiimnT
I'l'I llll 1.    Ilk Lllll
11        I'la'l,   |l'l,I
n  17, Ream tumnto
MMi iummo
Dominion Subsidy
Propoud Nnrth  Vancouver
Terminui of Qrtnd Trunk
I'ill "ii 11- a.r writi' Inr lull I'lrtiiiilin.
pi'lll.lr NilTICK i. hi'rcliy itivi'ii Hint
' in ni.i.r.laiir.* uilli tlu* pntrUcM al
llii* I'ulilir lli'ilth Ity-Uw, ii(llii< Cilv
nl Nurtli V»ni'tiuvi*r, tha Manlclpal
Council have ciintrm'tftl with tin* .Mwli-
r:il lli'iiltli OlliriT In Hlti'iiil an ila. City
11*11, Nurlli V«nt'iiiivi'r, nu tin* Kirft
M'.nilny n( i'*ili ninnth, «t tin1 hour of
II nVltK'k in the (iirenonii, fnr tin* pur-
pmaal vniTinitini; nt loaaaaaaii of
thi' i-ity, nil imor pmosiiaad «ll nthem
m their nun atssBn,
Tin- fatli.-r, nether, nr iiiTiini hnving
till can, nurture, or rusln<ly nf every
child horn in tin* rilv, .li.ill, within
lliri'f   niniilliii liter the  birth ol niuTi
child, take or t-ninie to ba takes, the
child, tn the Meiliinl I'rartilinner, in nlli lulniice nt the almve n|i|iuinliil nlnt'e
Inr (he iiurpow nl heinn vntrinnleil; nn-
le«« the iliilil him ban lireviou.lv vaii'i*
salad hv loan aCaalljtiJBallflcd I'rnrti*
tlooar, ami the vaceinntion ilulv
City Clerk.
Nnrlh Viinrimver, II.C,
(Ith July, llHIH. IM-tf
New Wellington
('oal direct from the mines
Place your orders now and
seetire your winter's supplv.
Lnrj,"' shipments will arrive in a few days.
Large supply of Wood always on hand.
Hotel North Vancouver
Telephone No. 2.
FIKO tint all raituH ll ind'iliniii*
i'iiiiU)!iou« or i-)>i.l»*nii.* dlnasa, "( n
ihnrieier ilni|iiimi in asblk health,
niiiat In* PCpCrtcd Iii tlie Meilical llenllh
City Clerk.
City Hill, North Vaiii'onver, B.C.
July (Uli, IlKW. !ll-tl
Diplock Wright
Lumber Co.
I7lh Street, North Vaatouver
Pin.. J*
Dimension Iniinher
lMiiishing l.uniher
etc., etc,
Our prices are ripht.   Let us |*ivi
you a figure on your
Lumber lull.
Co**»**"aHTi Ac
anjma MB-Hn| I>».trti «r. *aa*ntakm mat
Wil. ur«ri.ln mu viniiMai (|M vbatktt w
llaan..trl<iliti-"nB.l.iiia u limllW iw PM«nu
IPllilU Uk«l it^>llMl«|twal«WtM
•petal mNm, witbo* Omm, ui un
Scientific flwcrkan
A hMatla-itnti 1 Uluatntwt mook\f.   I-auvMt Hr*
nilttkoD of unr •rtontinc Johtml   Tnrma for
C4Md»jp.«»r**t****$• fm«tc  Mtkr
Rolled Oats
Nai) and Teed
Fine,   healthy   Tomato and
('.nihil..v.. r l'lanti, grown from
Sutton's SiTtls, always on hind
ihe Brackman-Ker
Milling Co.
Lonstl.ili' Avenue,
at Firry Landing
Harry Mid hell, local manager. THE EXPRESS, NORTH VANCOUVER, B. C.
[C0NCI.UnF.ll I KOM   nail I'AIIK]
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 11148,200.00 of the
city debentures to Mr. Woolans,
which transaction took place on
January 15th last, has not yet been
recorded in the civic financial
books, but the city treasurer informs us that the delay has occurred through the Hank of British
Nortli America lieing unable to
lupply certain necessary information.
We would suggest iu your re-
coiiinieniliilions to the city council
that special appropriations of (he
estimated current expenditure In*
111,ule to each of the sub-committees, as otherwise the city treasurer will b«' tUiable to keep sufii
cient check on the various departments to enalile him to guard
against the current expenditure
exceeding the estimated current
Ou comparing the civic books
with a statement dated May 23rd,
190N. mul signed bv Mr. Chiene,
an.Iii'ii to lm municipality and
Mr. Slain, auditor to the city,
which suieiiniil purports to show
the iiitlelilfiliiess ol the city to the
municipality, We noticed au a*
mount nl •5(130.41) which is stated
to be errors in the bank account
prior to M.iy 31st, 1907, befog
sums charged io the pass book antl
not charged io the municipal cash
book, and there is per contra the
sum "I J355.9N lor outstanding
rli, ipiis ,unl entries in the cash
book nol in the hank pass hook.
Wc find llie 51)30*49 WB8 iniile
up ol cat tain items including interest 011 overdraft chaiged by the
bank, and the payment ol certain
interest Ofl ileliciitnro warrants, no
records of such payments appearing in tha Municipal books. As
these apparent crr.us .nnl omissions
cover a period Irom September,
190(1, to March 31st, 1907, ami the
citv is lieing held lialile lor this
ri ni' >ii nt. tliey ihould endeavour to
a.. * 11.mi wlm is responsil.le for
such omissions,  the nceoiiins as
thanking his worship the maioi
and the city treasurer for I laa' ri ail
iness  with  which they hai    |    I
us any Information for win !■   ■
have called  during the coui     of
our investigation.
Chartered Accountants.
Errata.—First column,last paragraph but one, read $70X35.
Second column, third line, read
5 per cent. In third paragraph,
second line, read ]t 16,18,1.97. In
sixth paragraph, eight lines Irom
bottom, read sec. 139.
The District Council
Bill I ,11  llrlrmller 31st.  |i|'.li,
in hii; olivioiisli incorrect
The nu iiinlii tin* Incorporation
act has the right lo raise by the
iaaaa ol debenturea 5245.oro.oo to
cover liabilities at the date ol in*
corporation,an .1 of this .<245,000.00
575,000.00 was intended to cover
the bond issue of the district municipality for waterworks construction, and we think it would he in
the interesls ol the ratepayers if
the council stated tlieir intention
as to the carrying out ol (his policy
together with the. additional expenditure ol 535,000.00 lor which
bylaw No. 16 was passed.
Vouchers have been produced
bearing the necessary authority
(rom the council lor all payments
made, and we have verified tin
bank account with the cash book.
We have carefully compared the
tax roll with the assessment roll,
which we are pleased to report are
in absolute agreement, and we
have examined and verified the
counterfoils ol the tax receipts
with the books and liml that they
are in agreement with the CXCep-
lion ol a (ew cents.
The actual detail work nf the
accounting has been well performed, but it is clear that wilh the
growth ol the- city the present system will have to be changed to ensure the record ol complete data
of the financial transactions ol the
city, and proper statistical and
subsidiary records being kept. We
hive made certain recommendations to the city treasurer, and
shall be pleased to furnish full particulars should you care to place
the same before the council for
their endorsation.
We have suggested to the city
treasurer the advisability ol informing creditors when their ac
counts have been approved for
payment and cheques drawn, as at
April 30th, 1908, over 60 cheipies
issued are shown in thc hank reconciliation account as outstanding, some ol which have been belt!
in the treasurer's office for over six
We arc 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 six days after the dole
ol the financial year. From nur
experience wc know that while
they may endeavour to give an account, the same can neitlni In
complete or strictly accurate.
We  take   this  opportunity of
Councillors Nye, McNaught,
Robaoa and Davidaoa were present at the session ol the district
council on Friday evening last.
Letters were read as follows:
Irom city clerk, Vancouver, re
registration of plans for Capilano
road. Received and filed, From
city clerk, Norlli Vancouver advising of appointment of members to
joint committee re registrj ollice,
and from secretary, board ol trade,
to same effect. Relerred to Ihe
special committee. From S.Gintz-
liurger asking for engineer's estimate of cost of road through D.L.
599. Granted. From Charles 11.
Nye re connecting ol roads through
D.L. 2025ami 200S Relerred to
iioard of works. From David S.
liavncs asking for ro.ul to his properly 111 D.L. 1058. Board ol
works to report. From John M.
Kvans asking for roatl to his pro-
pity, block 2, S.li. section ol D.
L 617. Board of works to report.
Prom E J. J mid asking for a
budge across McCartney creek (or
the convenience* of intending settlers. Deferred until completion
ol Seymour creek bridge.
A plan of south of DL. H27 was
approved as amended.
Tenders for the superstructure
of the Seymour creek blidfc were
read from the lollowing firms: Do*
minion bridge company, Algoma
bridge Company, \Y J. Patterson
cooitruction company, and T. R.
Nickion & Co, Engineer to tab-
ul.iie ainl report. Tenders (or pipe
and lutings (or the new w,u r district teen read us follows. Diiiniii-
ion pipe company, New Wcstinin-
slei, loi S)0, pipe, 401, cents per
fool.   Inn. pipe. 39 cents pel font ;
Pacific coasi pipe company, Sin.
pipe, j6 cenls per foot, 6in. pipe,
1 \< ■ centi pei (nni; Canadian ptpi
Company, Uin. pipe, 55 cents per
loot, (>in. pipe, 41 cents per foot
Tin H prices are for the pipe de
livi red, laid aad jointed. Coun
1 ilia.1 McNaught read the report of
the finance toiiiiiiiltee.iei iililinenil-
ing pa) ment of accounts totalling
54S3.39. Report adopted, Councillor Robson read the report o(
the board ol works recommending
payment of accounts totalling
52214 47     Repoit adopted
A petition was present! d from
residents of Lynn creek asking for
the enactment of a pound bylaw.
The petition was upported b)
Mis. Siigileii and Messts. Sugden
antl Duval.     Councillors Nye and
Rabeoa Braved that the clerk pit -
pare a bylaw to apply to thc Settled
portions of the district.    Carried.
Engineer   Donald Cameron reported   that   the cost ol improve
ments   requested   on   Centre and
Frederick mails would be 5150.
Laid over. Ri facet lm op' uini: i
road to Woodlands on llu North
Ami was laid over. Councillor
McNaught (or Mr. (irahanu i<
nueated permission la t ut trees oa
lhe road reserve lor cordwood at
25 cents per cord. liianti-d, but
roadway not to be obetTOCted.
Boaitl ol works was instructed 1,.
lay a loot path (torn Lynn valley
road lo the si hool house. The
clerk was instructed to write Mr.
Wickcndcn requesting the removal
ol eight dangerous trees on his
property adjoining Capilano school
Rt solved that the city council lie
asked to deposit bonds lor 57V
ooo.oo, with bank of B.N. A., to
cover present unpaid indebtedness
to the district.
l   [cutsetuiiKi)iKOM nan two]
The special auditors state that
the liability assumed by the
city at ist of June, 1907, was
not credited with the accrued
portion of rates, etc. We would
point out that these rates were not
ievied till after the city was incorporated and could not possibly
aflectliabilitiesexistingon the date
of incorporation. The contention
ol the special auditors that the
council could increase or decrease
Iht* liabilities assumed under the
act of incorporation by subsequent
ly levying a gieater or less rate is
positively ibiura.
We take exception to the special
auditors' statement that thi 11111111-
cipal account, beaded in the ledger
North Vancouver city, is dealt
with iu a peculiar manner. This
statement of the special auditois is
untrue, lu the very next sentence
the special auditors state that the
account shows a deficiency of 5loH,-
(183.47. These figures are correct
and are referred to by the special
auditors on the previous page of
tlieir report. The figure! are not
only correct but the details of how
the deficiency atises is shown 111
the account, without having to te
ler to any other books or records.
At 31st December, 1907, the account was properly credited with
#67,628.01, the amount ol increase
111 the civic assets during the scieu
months to 31st  December, 1907,
and the account was also properly
charged with the unpaid liabilities
at 31st December, 1907, amounting
to 59,500, which is clearly shown
on the balance sheet. The b tin
profit and loss account, which appears on the balance shut was a
clerical error made in tin fan oop)
of the balance sheet handed to iln
printer, after it liad been approvi tl
by us, and which was not noticed
111 time to correct. The account
is as follows :
Ml'NIi ll'll. .111 HUM
Deficiency at 1st June,
1907 Si,
Sundry creditors, unpaid at 31st Decern
In 1,  1907         9,500.00
Iiii ir.ise iii assets during 7 mouths tO 3lsl
December, 1907.,    5(17,628.01
Balance carried down    50,555.46
Another Bear Story
The latest citizen of Lynn creek
to make the acquaintance ol the
large, sleek Bruin which h,iI I" M
frequently startling the residents
of the valley ol late is (i. W. Sugden. The bear leisurely 1 RMBad
the plank roatl and disappcn, d 111
the bush a short distance alie.ul of
Mr. Sugden, as he was driving to
the city on Thursday. The heroic
manner 111 which the genial postmaster met the situation will be
similized b\ ins many fin
On Monday Mayor Kealv Inn 'I
au Indian named l'ete 5l5, lor being drunk.
balance    per    balance
sheet at 31st Dec. '07 550,555 46
The waterworks accounts op to
31st December, 1907, bate only
included actual receipts ami pay
ments. In December, 1907, al
our request, the city treason 1 ob
tained a proper rent roll provided
With a column to show ani .un HI
of water rales or charges lor connections. Owing to pressui. ul
work at the end of the year this
was not written up until alter the
balance sheet was issued. I In n
was also no reconl nl arri ars at the
date of incorporation without
which it was impossible to fiann*
the account properly. I In matt-1
was .uinrdinglv lell over and the
record ol arrears pnpetly opened
so that the account 1 mild be  mon-
accurately treated dariag the current year.   It is un arm t to treat
the iccount as the special auditors
have done, 1 !■ diting it with the arrears at 3ist December, I907,with
.ml charging it with tin   atn ai   al
1st June 7
I in si.it. iiiiiii nl lh** sp., i.il ,111
ilitors that the rental ol 5750 due
liom tin* Ferry Ca , .tt Jum (Oth,
1907, ii .it pn si nl nu luth'd in llu
books hs ,1 races BC ass. 1. is not
true. The rem 11. ver was unhid
e>l in llu books as an asset. It
was collected during llu- period
under audit as is shown on llu
printed statement of receipts
Section 67 of tlie municipal act
provides-"The revenue (or the
use ol every council duly elected
shall commence with the legal
collections from the first day ol
the ;ear in which the said council
was electctl until the end nl the
said year." This clearly shows
that tin' whole of |h,* 5;yi nnt
collected is pari nl llu* n venue lm
lie* period undi r .imlil We would
also point out 'hat the council referred this point la .1 1 nl • I   hi
lulralinn List \enr aad oui det ision
was upheld by the arbitrators,
I le 1 lemarks also apply to the
lollowing clause in the sj
ditors' report, where the] hive
wrongl) 1 it hi. .1 th. 1
ue account with 5500 ol tin II nt
whu h tloes nol fall dm* till June,
I,.'"*, .nul whu h undi r MCliofl 67.
is 1 li aril ii'veniie lor tgsl
The statement ol  the apecial
auditors that they have written oll
the incorporation expenses to revenue 11 a (inui, ippeari to us to be
deliberati ly misleading. Then
expem.es were properly written ol
in thi municipal books at 31st
December, 1907, and are clearly
and correctly shown in the printed itatementa,
The special auditors report that
the sale o( city debentures has not
nt been recorded in tha civic financial books. We do not see how
it can be properly recorded until
the treiiurct receives the banks
stati uu nt showing the actual details ol the transaction.
We note lhe lUggMtioa that the
council be   n■quested to make ap
propriattoni with regard to the
estimate! The estimates were
drawn up and the   treasurer   bad
specially ruled books prepared lm
keeping coned records of the appropriations and estimates before
llie spa 1 ill luditon weie even ap
pointed,    Under the drenmataa-
ces the recommendation ippean
to us decidedly out ol place.
With reference to the balance
due to the district municipality.
In May, 1908, the two councils ap
pointed Mr. H. C. Chieac and Mr.
W. T. Stein a couiniittee to settle
the differences which had arisen
with regard to lhe cash account
between the two municipalities.
Among oilier nt ins 1 laimed by thc
district uere outstanding 1 In qua
which had not been provided lot
at 31st May, 1907, but ivhich they
had pan! 10 lhe bank ami which
ihey claimed should be refunded
to ihein. The paid cheques wen*
exhibited to Mr. Chiene ami Mr
Stein and they approved ol the
amount of 527451 to be included
in tin ,11 count due by the city to
'he distiict. The cheques exhibit'
ed »' I. not for inti rest or debt'ii
tote warrants, bul the amounts
which were .liiini |ad from 5630.49
included entrici lm Inten it, 1 u
iag ihe balaacc as adjusted by thc
.iiuiiii.is nl J274.51. We under
stand tin 11 joint report was ad
>pted bt the repcttivt'  councils.
\s la gltdl to the time in
lor issuing a proper statement at
tbc * lo tl In -■ 11. wi would re-
spei iiiiiii tuggi st ihat tins natter
* hit entirely in ilu- hands ol the
officials, and in so doing WC would
si.il* plainly that the ptinli .1 Mate
un nt issue.I on (ilh January, 1908,
is absolutely accurate,  as compel
d with the special  report   under
Iiti ussion.
We will now briefly reler to the
■ tiii ni'iits appended to the special auditors' n potl
1. Bahtne rim 1     Thc itan
un nl submitted is iitleilv wrong.
Sundiy propcfttaa includes an
.milium ol  5116,(94.89(01  roads
nul bridges,   which is contrary to
the practice ol all k iding Biitish
1 ims     The amount of 5500 due
Irom North Vancouvei l*\ rn is a
portion ol 575" due in June, 1908,
which under lhc act ia 19a! m
enue. The 5689.35, education de-
p,iiinn nl. In hmgs to the school
leieniie lor 1908. The
amount advanced (or capital aa*
penditura is wrtMf, as it does not
agree with the amount actually expend..I.
2. Income and expenditure
itatemant Tins is entirely wrong,
as it is not in terms ol section 67
nl tlu iiiiiiiii ipal act, which delnu s
what the revenue ol a iiiiiiiii ipal
it] is.
1 \\ ,1(1*1 works n ii nue account.
This  ii   wrong,   is   the   special
auditors whii, crediting iba n afc
.il*. ■ li , dm* 31st December, IM,
ban omitted to chirge the rentals
lm  at 1st June, 19117.
4. Valuation nf street! and
gridgea, This statement is ol no
usi lair the financial I ks.as none
ilu leading British 1 itiesinclude
llu M as ass, I- Wi would r*elel
specifically lo lidinhurgli,(il.isc,ow
ami Montreal.
5 Sunilrt properties, This
itali un ut is wrong  in that it in-
1 lml's the laliutiiui ol the Meets,
as mi'iitiiiiiei! in tin- preceding
clause. Tin t< st of il appears to
be as reported hy us and is there-
lore correct.
6.   Lilt ol   sundry
11. ilitors 56,165.20
Interest   due  to district municipality.   2.982 1(1
In the printed   balante sh, 11 ||
)||l li' i, inber, 11-07, this anu'iiiil
is slated   .1!  (9,500    N lar   IS we
know the dilli rente of S35J 54 was
ih* amount ol mien st s.n,*,i t■ > iha
. in by Ml. Stem, win I In  idjlUl
a I ilu* ili'tiu 1 'iiuiiii ipality account
with lluir aii'lilni
In concluding tins reporl wa
would point out that the onlv tor
rett statements   111 the   n p'ail   ol
Messri. Kendall, Bewail StCo., the
special aiiiiiinis.are tin paragraph!
Ofl page 7, ninii  tIn*v    admit that
the ordinary work of  the city wai 1
well performed, All the othei
criticisms and also all the scln
dules are based on their own idea,
as laid down in their report, ol
iihat is ilu* revenue and expendi-
uie ol a city. Their definition is
n direct conflict with section 67 of
he munii iimI act, ami their entuc
iport, with the exception men-
loned, and all the statt ments ate
itterly wrong from beginning to
beported by,
Chartered AccounUnts,
Auditors to the city ol
Nouh \aacouver,
Kkrata.—Second column, sixth
paragraph, in second line, read
(3574* 8 j, Last paragraph, (hnd
lasl  line,   read district instead of
Third column,second paragraph,
in line beginning   with   (3)   read
"properly"   lor    "perfectly."    In
middle of   third paragraph, read,
"along with loss In epidemic."
In last paragraph, Insl line,read,
"by lhe city undet its act of incorporation, un 1st Jum. '
the Orange hall; Sunday school at
the close of the service.
I'astor ;    Kev. David Long.
All are welcome.
•ad  B. C. I aai  SaK.elaX
'i*miki BUS
Klllwi)'., Brldiiei. Water Puareri, It-tun.,-*.,
Sui„-rint.*ii,la*iit*u uf dan.midline Map., Town*
.liim, Milling rliiim*. Subliirliiuii., etc.
mi ii,*-' nu. si. w.,
Dr. A. McKay Jordan
Church Notices
si  John's run IVAMBLUT, UVUm
AMI 1 ill Kl K. KN III   SIKI I IS.
Holy Communion, H a. in.
Morning ptayer, 11
Evening prayer, 730
On the Insl Sunday in the month
iluii* mil In* a setiinil celebration
of the Holy 'Communion at 11,1m.
Kector :  Kev.   Hugh Hooper.
intra mil?.
Services will be continued as
naval   on   Sunday   by   the pastor.
Saiinlai school, 2:30 p   111.
I    Service* at Moodyville school at
7:30 p. in.
I'layer meeting on Wcdaooday
S o'clock.
All are welcome.
Pastor: Kev J 1). Gillam, M.A.
mi liiiiiusi   1 nrm 11, B,  iv. COMBI
loi'Kni si. AMisi, oioaoa'i
Morning servite, nam ; Sun
day si hool, 2:1,0 p in* ; evening
servu 1 *, 7*30 p in.
Prayer meeting on Wednesday
evening at 7:30 o'clm !*,
Pleaching in Lynn valley on
alternate Sunday afternoons.
Sunday school at Moodyville at
11 a. 111.
Rot, B, II. Hald.rston, B. A.
NOKIII   1 INi Hill k   I  lllllll ll
■BUI  mission.
Sunday Services — Mass at 9
a. ni., Sunday school at 2:30 p 111.
Hint diction at 3 p. m.
Pastor; Kev. li l'eylavin, 0.
M. I. V. G.
HAITM 1 HI Hi H. ilklN'i.l  H A l.l..
Iiis-lilll    llllli.
Service at  11  o'clock a. 111   In
be consulted about Eye
Troubles at the old stand
004   H»«ling.   St.        V.l-acouvajr
The Seymour Hotel
located on ftei-mour Pl|x Line,
quarter-mile from wharf.
This is a first-class hotel,
and is now open to the
general public. Good
accommodation and
service guaranteed
Koad connections from North
Vancouver for Vehicles.
Cor. lad nml 1 * n-ai.ii,
Kverthing of the Best and
Cliea|it'st fur Ladies and
See ii. liefiiri' uniiiir tii Vancouver to buy
what fan lie liml in North Vancouver.
For Sale
A IIdiisu and lot in Vancouver (or the sum of $1200.  Is
conveniently situated to car
service; has good garden; ia
yielding eight per cent. In-
At This Office
Needs to keep iu touch with what is going
011  in  the City        :        :       :       :       :
alwajn gicea tin lataot, tlu [nUeat and the
l"-t infoimation liom a North Vancouver
poinl ol new. Yoa ought to subscribe lor
The lixprcss Lm los, om dollar in in
1 nvelopi* with nun iddrcci and we will do
'1 in Bxpbiss, tt a year,
Last Sun.l.n in ii ning iin iniaiiits
m ia baptised n St. Andrew'i
St Andrew'i chun h last Sundiy
coutributi .1 ti^ towardi thc Fernie
relief luod.
lh. fi, ibyti n ml "I I.nm villi j
I**. k up ■ -*|.a anil ollection i.t-t
Sunday loi Fernii lufii n ra.
Mrs. Little .eel her sou Eddie, ol
\'. toria, *ne t iiiting Mr, iod Mis.
Albert Brin n ombe tins wi ek,
J. C.   Keith ll.ls III i illllllll j'l lluill
tin* i rei ii iii ill *i handaomi
deneeon Ins propi rtj hu ingl Ittawi
11 ii'lens.
A rather bail bmh lire w.ts raging wi st of Capilano on Seturdai
evening I Im fin warden and part)
pri i* Bled ii fiDm ipreading,
On Saturday A, Dunkbnry was
sentenced by Matur Kealy to six
months' impriionmeet at New
Weatminetcr, lm laaaolting i little
Mrs.John Young and lur dough
ta r Grace came up from Victoria
tins w.ik and are vieitiog at the
lioineof her brother, Albeit Brims*
I'red Tarn, ol thi local firm of
Tan -V I'niiii' rton, laid the inundations of a reaidi nee tins im ek,
at the connr of I In -(. ilu Id and
14th stic I
li. Anion, ol the North Van
couvei Trantli 1. ims purcha* d a,
lot 011 Ki ilh rn*nl west, and mt. mis
building .1 ii -nl. in.* Inr p*
Sti I'luii .ni I  Mis.   Spem e  have
ilu lympath) nl a wide circle nl
Iriendi ia theii bi reavement in the
death, eighl    iui   tits 1 birth, "i
their inl.int son
A li. Elliott,  '' l imu ,v l:*t
low,     pile!      " 1     111 lllll-
going   p.,. Sunday, lm
\   1..1 1, when * i"*ii
I. 1 .1 lew wi . ki
A Sqnsuiiih   Iluii.ni   11.mn    I
Mlll.ltl.l,   l.llll.    : • I   IH    M   *    ''I    Ki
tlllS      \\.   .   k llall.,a     I     Witli     dlllllkt   n-
nasi    IK w.ts im* .1 .*• 1  twn
months' imprisonment
li   T,   Rogi is. Vinci    ■:. ! 1
hail a gang ul nun ni work
and giailin. a largi     iiiiIk-i ol lot)
owned bj lum mi 311! itrcel
nl SI   Cr uigi's |Vi
I'hnii graphi 1 (n 1   ii  N't hai
juitcompli i' d' «ti 111.   iiti rations |
tai In*. pmpcill "li   II
give liim improved !
Inuli class photo) ia;.im work
J. C. Williams. ,111 ol 1 tim< u 1
dent ol the t ill. whu has I.,
ding in Vain ouver loi sum. monthi
past, I.as ti innn d in Nanih V.m
couver and ii residiug :n ,111 Itiawa
Cl Hal'   IIS
Mrs, V, W   Mitchell, ol Van
louvrr, recently pun I
lot   uu   3rd   sli" I     1 i-l '!    Sl
I .'■ rgl -   iiriiiie and  has lei  tin
i"iilr.ict h 1 the 11' ■ 1    a "I ,1 iiind
em COttSgl  lie 1*
'lh. boys brig el* * '■ V   Saint's
iinin h,Vancouvi 1   in tin  numbei
ol aliniii 50. cam pi
I..11 k ..f ih. Bank ol B. N. A     11
Sunday last   11 ■ IUB nn
military principles ind thi   boyi
William I'aik. 1   .' North \ ,111
1 "iiui, .unl Helet  V*      •■• I Mat
thill-, iif   ill"  Hail Ol  lie   .   \\  t
A , Vam uui' 1,
rn d in the   lattai      1       1 lie dill
in t      I In 1 en in .   p. ih.lin
ed in Christ t Iiiii. I. i.<  1 len 11
I In- loi al Pythian lodgi had twn
appliiati'Uis   for   m mbi rsbip   ,il
lluir nu "ling mi   1
Three candidates wi re id
the seciaii'l   rank.    Art;. 1.1 nl in
corporation ate n| 11 ted in *i li c
tlais lor the Pythian building as
ition here.
W      Nicholson   L.i;'*
donated |lj to thi'   llniln illur.il
Sot it iy, to I"   divided into iwo
1*1  • . namely, fto ; ral pi
l pi  *. lm ilu i» ■ i ilnwingi
In any child attending my ol Ihi
si hooli in ii ii ■ i * ind di in* i, in
ilii'ling Moodyville.
Alderman A  i. I
brad 'I the jniii sanivi i
ii*ui last i veningi the lollowing officers were elected lot the en i ng
\a ,ir:    Prelident, S. Humphries ;
11 a h i ,i , n   ijuri i,   W. Nn Inilsnn
Lailet; a ommitti '■■ Alex. Smith,
|r., M. li. Martinson, |r, snd A,
V      1 *1 I I 1 1 1 1 '    I      a
Duncan Mi Donald is ■ patient
*i the North \ ini ouver Hospital,
ii  in .i n.n lured arm antl
sevi ral cuti inui bruin ■ about the
In leaving tha n lideni e ol
'li  Mundiy, Lonadalc ive, Iuea-
i) i vening.he itepped on ■ loocc
I and lell tu the ground, lua.
i lining the injuriei noted    He is
progresiiog favorably.
Ml. A  MalpaSS, lm sboul twenty
\' .Us   I " *l ll al    Willi    ilia*    pMtll
.1     Ilia   IV St  IMI I* Ol   Vit lllll.I,    'll I "III
(i innil by Mrs. Mslpsss, has In en
visiting in thc ciiy for a week past,
the guett "| Mr. ind Mi i* |o eph
Adami of .(id '-mel i ust Mi Mai*
pui is it ryi nthuiintic com erning
the sdvantagi i and the luture
prospi i is ut North Vancouver,
J. Wain n Bell has been making
rapid progress with the re fitting
ot the saw null on the waterfront,
n centi) purchased by him. A boom
-ii lues arrived un Moods* ami on
Weill).'sil.u tin* null was sit in
operation, to gel out lumber lot lm
ther improvi ments to tin* building
I In old planer hai In * n it nnu. .1
,in.l has In in replaced bj a new ami
modi iu imu hint' The mill will be
in readiness lur business in iboul a
wei It,
District Notes
A '.ni,ill gsng nl men is ai worl
on  improvements to Keith road
I m. in.in   llml   wilh a gang nf
are directly interested in every
nidi h cow ami therefore should
share in the cost or loss incurred
by those who actually own the
i owe condemned, Now it is gen*
i rally admitted by those who pro-
f' ss to know anything about cows
antl tuberculosis! thai ihere is not
so much tuberculosis of the udder
as there is ol the lungs, and tnber-
i ulosii ui ih* se organs means that
ihe destructive elements are swallowed in ilu spiil,i, thus gaining
access to lhe intestinal track ami
so into ilu* manure. The so-called dirt in milk is mainly manure
.unl om* is constrained to acknowledge Ihail ,is long as there are
i OWI und   lium uti   milkers,  there
will In* manure ia tin' nulla* Only
ui very exceptional cists an cows
^o managt tl (hat manure does not
form an invariable ingredient   ol
lhe milk.       1 Ins   being   so so ive
should use every elorl to eliminate the danger of tuberculosis costs
heing used as milk producers.
Call a public meeting, admit the
fact that wo have a proposition before us, do not say it is too big and
wink at it. I feel certain the government  would   assist   were   the
people to show themselves in earn-
' st in the matter. 1 am told that
in some countries all milk c9ws are
registered and licensed, a small fee
paid, the money derived therefrom
lieing mainly spent oil combating
tuberculosis ant! paying compensa*
iimi. The public is willing to pay
in tin* increased coat ol milk were
tiny satished something was undertaken   seriously      At   present
nothing ul nui consequence is being il.uie, simply because the general public is apathetic and won't
make a move.
I suspei It I a i mi of inllie about
i month Bg id would   imt  sell
mill from Ini but golher tested at
my own expense She proved to
have tuberculosis md the discern
ih veloped vi rj rapidly after the
injection    oi tn'erculin.    Who
Lilians win tin I that iniil* llatlglit'
* red 01 win (her its milk   is being
of Nurth Vancouver to tin* effect
lhat all milk cows iu the city
sliould be tested for tuberculosis
I earnestly hope the municipality will also siiluuit the same
liylaw and in this way we can
gradually stamp out the danger
Inun this source. Happily in
Norlh Vancouver there would not
be much trouble in carrying out
tin- provisions ol the bylaw, for
.is  yet   we   are   a  comparatively
small community,
\ ,i uver, Aug. 7, KjoS.
New Advertisements
Full stuck—Horn ik Co.
Painters—Stoney 4C*0,
Fins leu—Mann's un .cry
Cusliiiinii Shoe—.1. A. l'i ke
Liquor llccnss John Bcbmb
Smoking tobaccos—Thc Lotngs
l.ii|iinr l.iceiiBc— Harry llnllaml
Choice |irn|n'rtii'.—Iniin A llilliniis
Furniture manufiotors—J, Nicholls
The Express, $1
BLAND'S 4 LOtfe me.
Finest Cei|lon Ita
3I1) (or ti.oo.
201b Beg taqar, $1.15.
\nin unh mii 1.11,1m: i,nost:
Take imiiei* that at lhe next meeting
of the In a,,id ot license cuiiiinissiiuiers for
Iln* city nl Norlh vaiicuiiver I intend tu
make application fur 11 Imttle license.(or
thi 'ilt'of HpiriliiiiiiK.ftriiit'lited or other
litpiurii, [«> ths priailm stunted on lot
a, block l~, I), I. ill laAIH, Vancouver Dintricl.
Hated llii- Hlh .lay ,.(tapel, HK1K
In all its Branches »■>•>■>>
Letter Heads, Envelopes, Bill
Heads, Wedding Stationery,
Etc. jM Good Workmanship,
Finest Stock and Reasonable
Prices JtJ*jtJtt>jtjHjajtjtjajt
'—       IW.MIIW     I* -■
119 First Slreet Cast
Here aie souieol the smoking tobaccos we carry :
Capstan, Players, Craven, ((ar-
rick, II II.V., Wilts' Bfaaa, Durham, lailiikiu, Periipie, I niton's,
I'.ilpniiuli, lajyCuhiii, Dill's Besl,
nhl Bagllah, tiaHahcr i, lasklah,
Frontier, Seal ol North Carolina,
Olil llllllll,    Meor.-elianni,    Wills'
liolil Flak*. II ('. No. I, Morris'
Three Castles, lanerlal. Bhatn-
raek.tor-lonaM'e.T.-a 1, Pedro,
Westover, Sniith'-lilingoi., Went-
iianl Iln, ile.
For those who chew we
Man a|a.iinlili Itlai'kmiti'li, Kind's
Navy, Qbccb'i Navy, Climax, Pay
Hull, PipM, Stmlsick.
The Cigarette Smoker can
satisfy his wants. Here are
a few :
Melneliriiio,    Nestor,    Craven,
ardiaB, CbbmiMm Mogol, state
KlplMC.    tiulii   I hike.    Cll|ilnn,
Yilili" CambrMg* Mured, Mojral,
anil all the slock i,i.,i.
Our stock ol Cigars is by
lar the most complete in
Why Not Buy Your
Smoking Requisites
i   North Vancou er,
British-Canadian Wood Pulp &
j    Paper Company, Limited
Owners of thf Townaite ol Porl Mellon, Howe Round, 26 miles front Vanoouwr,
a.*a\ I   V \ M I. S I     I'KU'a.l      I ll I   K     I  1 \ N    I  R K I K
men is at work OB opening up King
itreet, through D.L. 786,
Port 111,111 Bvi wiih Ins workmen
is potting the hn isliing louilii s tn
tbc   iiiipioi' ni' nts   ti teiitly matle
t.i Capilano road
Residents ol  Deep Cnu* on tin
North Aim .in Baking thai .1 ro id
a*n   I    opened  up  Iron Keith
road,   l imi t with a mail thai
tin \   havi * mstrui led in
rounds. Ihal din 1 thn
A   sun, 1    p.ird   || iu the In hi
riiiiniiiu   lines   lor   a di vi.it I
hi ith   h'...i I through D. I.
■ uilli 1 lloll With the piopo I'l in W
Inv w.11 In Kaglc h.irlit'iii       ll is
thc n.i' nii"!i "l Engini 11 (smi ton
in nm tbc road along lh< !■• n h,
thus making an attrai im narini
drivi wai
Tuberculous Cow  Question.
I ti mi I'jiiioK 01 Tm. BxPkti
uaed today. Alt 1 testing 1 got
the government inspector toix*
iiiiiiiii* In 1 and she was condemned,
Imt ilocs the government know
tviut has become ol that oo* I \<>,
snd 1 know nl other such ci
nil t ow. lml no one will risk Inv
1 ii^ Ins COW tested.
It 1 oim s down to this, the law
allows a very iBlet lious disi sse to
run at large ami grow largi I evi r\
tl,i\ and only il you repoil ,i . ua
is mn ai tit n taken. There is no
one appointed to go rouml snd
look iilll h't sm h i"W
\\ In n I was nski tl to su!
to the Is lamps sanitarium, 1 ar*
gtted that I WOuM he   mm ll more
willing io devote  monej   toward
stamping oul ilu scourge th.ni ihe
1 lll.ll;, Ol It.   I'Ul I  W.is   inlill*     (1 'I
wiih ilu* irgumcnl ol a proniim nt
in.in who -Iiiiiiiii know, Ihal the
disease was uu Ml)   (SBghl   li'iu
dual  l'< mg blown aboil ia Ihi
stiei t\       I In siiiallness nl iln ,ir
gumenl reduo il the amount ol ny
donation bei litis it proved lo bm
that we must sln|i it getting in the
Subject to Shareholders' Preference up to and including
Tlie Remainder of tha Third I.hi.ihk) Issue of  Pwfwwd Btoak <>f thii Corporation.
The stock is tillered in blocks of too shares, at par value of J1.00 per share.    No honus stock.
I'AYMKN I S 10 per cenl. on application, 15 per cenl. in 30 days, balance in S months at the riteol
io per cent, per month.
DIVIDENDS 1 Ins s|,,i k ji ,-milled to an annual dii idciul ol 7 per cent., commencing November 1,
1908, Imt unlimited as to lurther dividend* That is alter 7 per cent has been paid upon the l'relerred
and Common sttu ks, hoth stocks thereafter lo participate equally. There is no question but that thc l're-
Iiunl Stock now tillered within a shmt time will lutoinc the Higgest Dividend l'aung Stocks in Canida.
Owing to the fact that M BTC alih m HI ITS from 10,000 to 10,000 cubic feet of gas from every cord of
resinous wood used in the nianiilai lute ol wood pulp as a hy-prodiicl, with practically no expense, will.ue tin I. lore, app'it'd lot tlu- li.is I'lani hist  ul
A   ;i go ' I di il   Ims   In mi  said
lately 1 gsrdiag tin quality of milkj 'l»st 1>\ lust killing the cow whii h
■upplied i" tl"  public,   I ihould
like to tall the attention nl ymi
i' 1 ll 1* ii jii'itln r and much
;'n .io 1 I inger, nimely, the eon-
lumption ol milk from dairies ami
private partii i, where the possi-
bilitj ul .'my "I the cows having
tuberculosis dors not disturb iln
owner's mind.   In lact, these own*
.1 mu   iln v   do not want tu
know win ih. r their tows have it
' I * llii \  in;i\   lose   all their
inimsli or a great portion ol them
ll ill' 1   llli*   fnllllil tu    lie   (lllielt 11!
ous   1   re is al present no com
loiningthe ranks "t ; * , .1   |,\ the govern
• Vancouver,   n Wed * , „„ cows ,|,.q,,,vi,i  |nl* ,|„.
Histrl.lu.iiiuii (....kll.. Ion.* .,,„ puWi(  h^nh.   The
bnelhohdaj spent withhulm , ,., ,,., i,„,0beihouldered
at Pilot Station, where Ihey hav. <   ,-.,. .. .,,.,,,„ ,*,,.,,„,    -lllls ,,,
'■Ulll' I'"  ""   1" I *■   md th<   num   cow keepci
• It  to   In .il .ill
At  the annual lair.     I hi p iblii   musl bave  il
.North Van. ruvei allih lu Islocia* brought lion ■   to theni, that   tin. \
|a'*i n in
II Ihl    t hid  disseminator   ol   lhe
disi sse, As natters stand, the
sanitarium is 1 net 1 ssitysnd tfaoua*
.111.Is ul dollars will have to lie
spent, lml siircli at the same tune
it is necessary to spend nine
money on preventative nieauns,
going lo the   Vgfjf   sourc*   ol the
Sob* people argue thai the. ow
is onlv a minor source, but if they
want lo In convinced to llu 1 un
n.n .. lei theni inspei t iln "lull,nils" ol creamery p^s wl,;. h .ne
un skim milk and buttermilk
coming from iiich institutions
They will hmi 1 ur. ai man} nl
thesi pi| - sfii' !• '1 with iul" ii iilo-
sis.    Cm anyone say that babies
,l|a ilm       III     !• S|-l   Whal   pl^S   IUI
1 innil lo? "As iln* fmln r ul ;i young
f .un ily 1 fi .1 Mrangly on the msttm
.1 id I .on going to submit a Inlaw
t . the consideration ol the council
These valiiahh liant lusi s, win 11 si t titiil. will 1" loflg cm lusinlv 10 ilv* Company, ami will represent
a larg< diMihml, indepi ii'lenl of Ihal math by tl n.unv in the manufacture ol paper.
PLAN  ok  THE company
We propose i'n 1 ting a pulp mill at Noith V.int oim 1 lor thu manufacture nl wood - dp. and transfer
the raw iii.iltn.il In I'ort Mellon, win re we ai, BOB 1 reeling our hig mill, to be convene,' into paper, ind
use the i;as lor illuminating anil power pin posts. We also intend erecting pulp planti 11, other parts ol
British Columbia to supply the main mill at I'ort Mellon with wood pulp, and distribute the gas lot general use at the points wlnr. the crude pulp is nianufactiited
Over fifty men are now engaged in construction work at Port Mellon, and it will not be long before
the installation ol the machinery. This modem plant is being arranged so 11 to have a capacity of over
100 tons of wrapping papi 1 pel week, and the additional units will hring the weekly capacity up to 450
tons nl news ami wrapping. This great mill, when I nl I v complete, will he one ol the largest paper mills
in Canada.
SVl.Vr.-Tl.K'.  Fill KM.I'.. Iltm-li l iiluiiil.l. Trnal C.,ri*or.lli.o.
11   II   K fnl I.MKII. Ma-aMlt-r >llii"ii h"ii »'"tk- \«m.1'iv.r
.1     III   II      -II    llll.        Via.    I'la.l.l.tll     ||„*    I   Itrltl  S.ll.rl  I'a.    I,"!  .
It !lll|,*«.I   MI'I It   'ml l'.|a«'r, V.lia ,i,n.i. H c
inl. T II Tliu V. M '   -      11    HI -. lil -f.'iii. K*i« . Iiirmi'i
I'll. Knalnrrr ul V.iiii.inrr
VKKI'K    AI'ILKOV,  M.n.KUit   I'll.. I..1   M 11. 'mllli .1ll " . H'
,   H f
I'KU' SMI'lll  mi'tiil"! Smiili  l'.ii.l.„ii al Wii.Ii*. Wh..|i*«l.'P»|»r
I',,., V'.ii* aaiiv,*r, It i
w IBjnsfATKBIOB, PmlSiai l'.i.r..,ii TimiHi en . vi,,', |'r«i
Tnmln.i Iniul-1 Co., Mfwtori (Sir ran Laabw Co., ik
II ll IU KHIrr. »,'.i.*oi M,ii.<fi*r...rui*,*lil Silk i ii Vnnniimi.
J (' W ITANLBY, l.itmrtli  i„ii*t«l  M.ii.ier »',*.l I.iO'Iod r.W'r
Mllla, lx,ll.l..|,.Klul.n.l
lll'l  II   I  MKI.I.ns. J I'. Innnaai, |,l„„|, Auml. Kll*.
n   I ia i ll   il M* ii.rn-ii'i. p|i . v.iiniii..*,. Be
i.lulu,i   I   i Al I -   a a*. * -l.'i*l-i*l*liii*( I ,.    V.tlM.mir
..KIII.V KOl.Ts. l„,n,rtlT 11*1" i.l M«*i.«i.rl'»rlHr I'n al *«l« Co.
ll I. J ll i AVIS'At,II. ill J IV . .ran.|ll .1 l'u. v«ii,*ihiv,t
Addrens All SuliHcriptiotm ftir Stuck Direct to
British Columbia Trust Corporation
Short, moderately worded letters SB
tonics of neneral public interest will be
published in I'm. Kxi'mmh.
Tin Kxi'Hiss is in no way responsible
for the opinion* of correspondents, and
reserves the riiilit to terminate a discussion at any time.
Hotel at Lynn Valley
To thi. Editor or The Express:
Sir,—As a Irequent visitor to
Lynn Valley,it has occurred to me
on more than one occasion that
there is an alisolute need ol an up-
to-date, well managed hotel there.
The valley is visited hy great numbers of people in the summer sea
son, and there is no accommodation for llieir needs. It should he
home in mind thai there is a walk
ol .ilioni two miles Irom the tram
terminus to the creek and canyon,
and if parties go over for the day
they must perforce carry all their
provender or go without, after l
hot and dusty journey. To the
opponents ol the proposed hotel, 1
would remark that the wants of
the many are as important as the
views nl the few, and that the lav.
is sufficiently strong to see that the
license, if granted, is not abused.
1 am, sir, yours truly,
Hinry Worth
361 7th ave wesl, Fairview, Vancouver, August 11.
Fernie Kelief Fund.
His Worship, Mayor Kealy and
the Board of Aldermen desire to
thank the citizens lor the prompt
antl Splendid response made to
their appeal lor donations for the
sufferers from the Fernie Fire. The
total cash raised including the vote
ol the city and district councils.and
thc proceeds ol the dance on Tuesday night, reaches $1063.85 with
some small amounts to yet come
to hand. Special mention should
he made ol the excellent services
rendered gratuitously by Messrs.
Malcolm McMillan and Alexander
(nl.-un who raiseil tu} in about
two hours by personal canvas, and
also ol the work of the Rebel Iiunl
couiniittee, whose energetic action
effected such satisfactory organization. Thanks are likewise due to
thc Horticultural Society for the
use of the hall lor the dance.
The   list   of   contributors is as
Arnold li. Kealy    1^5.00
Wm. Loutet   J.00
Frank Wheeler  5.00
(i. Uuiikle   a.oo
W. J. Irwin   ....".". 25.00
Alexander I'hilip   5.00
Siiiilheringale St Morden... 5.00
Thos. S. Nye  a.oo
Wm. J. Dick    5.00
Wm. H. May  j.oo
Thomas Shepherd   5.00
H, D. G. Armitage .10.00
B. Gladden  a.oo
Mrs. Kennedy        50
M. . J. II  Pilling      50
Lena Atchison        50
l'aine St McMillan  a.50
Alexander Smith    5.00
M. Mcl.cneghan    1.00
Bruce & Dodds   1.00
F. Farrow   	
A. Newman	
Mn. Scriven	
Mrs. A. Wild	
Mrs. A. Hill	
Wm. Beison	
P. M. Shepard	
L Reda	
J. Cowcin	
W. B. Bunbury	
C. Fi. Lawson	
W. T. Murphy	
Geo. Hutton 	
M. Plowman	
11. Gladden	
Mrs. Pratt	
Mn. Larien	
K. C. Rou	
Miss J. Hardy	
H. Knight	
MA. Russell	
Sab* il Brewitt	
C. S. Young	
B. Bland	
A. J. McCardie	
I. Bell	
H. A. Shaw  1.00
Mrs. Shaw   i.oo
Smith Bros  5.00
A. M. Ross   1 "0
W. P. James   ion
J. Warren Bell  « jo
Henry Eves & Co  5.00
James Auld  a.oo
A. P. Steacey  i.oo
A. W. Sargent   1*5°
Irwin & Billings Co. Ltd.... to 00
Mrs. Jas. Riach  1.00
Wm. McKerrell     BJ
J. S. Pearce
H. Baker
W. H. Stoney
L. Piatt
J. W. Fugler .
J. E. Bailey
S. H. Walker
Tom Booth
A. Rhodes
S. A. Martin.
Mrs. Foi I is     ^^^^^^^
Farro & Andiuss   i*oo
J. II. Bennett   100
F. H, Steede     5°
J. A. E. Campbell  a.oo
J. Reed     50
Mrs. M. N. Gilbertson     35
H. Fogg  100
W. Barlow      50
M. Lake   I 00
M. Dennison  too
Geo. W. Dainer  1.00
L. Standal  100
W. C. Stone      35
Mis. Buuyan      25
Geo. D. Baxter      50
T. Klun      a5
J. W. Eva ..*.   1.00
E. Ellingsen   i.oo
Mrs. 1). Cameron  a.oo
Small sums under 'A friend'
etc 34.00
Packages of clothing byG. A. McBain, Mrs.W.J.Itwin, Mrs.Fugler,
Mrs. Barton, Mrs. Hughes, Mrs.
Device, Mrs. Verner, Mrs. Fuld-
house, KB. Cummer, Mrs. Parkes,
Mrs. Phillipo ami Wood I Son.
The A. M. ROSS CO.
Must he Cleared out to
i Odd bines* ComprisiiiK  *'>»"' •>< *lllr j!"11 ,Ii?Kl*
M11I01 Beon for New Lines.
When we advertise a cut price you can depend tin getting ■-
v.,11 are Inning crisp SCI"goods, at prices that vmi will In* asked for ,l,e.t|
bach.    \\> guarantee every dollar's worth of goods you my here.
Quality and Up-lu-iliKe Uomln It ~~» SI "'ly Competition 0 ispial.
ilirect to Nnrth Vancouver's uWbiKit and sl store, men's furnishing*, Sl
00 wr SAVt VOt HONtY T -11 not M do jfot ask for your trade.
50 p«ir« Men's Shoes, ininsslyeiir
Waited Hlucher Ball, Uxl'inl., etc.,
ill um- nml blacks, broken uses, ll
vi.tir si/.e ii- here vmi gel I genuine
Bargain,   Bona wenl *H.w. cS.OO
andlli.UO. vmir I'liniiT while the lol
lasts lor »»»0 a balr.
!,*. pairs Dtiiiguhi Kid Shoes, blui'li-
ereut, snliilull leather i*i.les, worth
|l 00 11 pair, while Ihey ISSl you will
Inn thnn 5.00 a "ulr.
B puirs tine HM BtfSSrl leather
Oxfords, tn clear at MM » PS».
a) pair, of l.inlies' Kid Oxfords,
Osteal leather tips, worth |2 SO a
pair, while lhe lot lasts you buy theni
lor 1.60 t pair.
28 prs. Men's Heavy $.1.50 Working
Hoots, extra heavy soles, with bc*i
Kip I |*|"T-. on sale to clear al 2,15.
200 Men's |l ami |l 25 Shirts, In
clear nl 75c each.
5 dnr.cn hoys' 50c, Klanuclctte
Shirts, iil-n Kegatlas, to clear it 25c.
lO1ln7.cn 21V.ll.V, ami Ule Tn-. lu
clear at lOe.
vjmuimimi...........im ...i.miUii.
"All Kind* of Shoe Work Done on the ['remises,
For Boot and Shoe Repairing
and Custom Work   .   .   .
Pioneer Resident Hoot Maker
Lonsdale Ave., above 2nd Street
at the A. M. Ross Shoe Store.
Local Meetings
Knights of Pylbiai, Second anil Fourth
I'ues'hn   il 1*111.
Athletic Club, First Monday, 8 p.m.
I.inlv   Msi'iiil'i'es,   leeontl  anil  fourth
Horticultural Meeting, Second Wedntti-
day ft p.m.
Firemen's Practice, every Friday, 7.30.
City Council Meeting, Monday, 8 p.m.
liistriet Council Mei'ting,8r«t and third
trial.11., at ft p.m.
Hoard of Trade. Third Tiii**.lay, ft p.m.
Board of Trmln. F.ieeutive, Firit Ttiei-
day, ft p.m.
School Hoard, Firit Fritlay, ft p.m.
W.c.T r.mtwu third Weilneinlay in
each month at 'AM |i.m.,iiiSl..\inlrew'.
I'lr-bi terian church.
Wallace lamp, Sona ol Scotland, meet.
•uei.ml VceMSeajl and Fourth Thursday in K I'. lull.'
Xorlh Vanrouver I. II I. No. IH40,ini-rll
second and fourth Friilaya in month
Football Season Opens
Fresh Milk ilcliuml Ilailv lo
all iniil** uf lib' I'il)
Leave Orders at Express Office.
Cor. Lonsdale and Hth Bt
.VAN* «. mrt, i»ro|*».
All kinds of Fresh Fish delivered daily. Smoked Fish a specialty.
Also Batter, Eggs, and Vegetables.
Our mm is to please our customers as
to londs and prices. Let ns have your
to 1*1.1*1- i'
ortlei s.
TW'e take this opportunity of advising the residents of Nortli Vancouver that  we have ac-
I quired the hardware business of Mr. I. Walden
and purpose carrying nn the same in all its
breaches, including Shell and Heavy Hardware,
Builders' Hardware, House furnishings, Tinsmith-
ing, PJambingi Roofing, Etc We have retained
the servitcs of ,\lr. Waldc-n's old employees! who will
be glad to mil upon you as usual. We aie adding
several thousand dollars to the value ol the stock and
will he in a position to supply you with any article
listed in the hardware trade. Our prices will he as
low an the lowest, in Vancouver or elsewhere, quality
considered, We would ask that the business and
friendly relations between you and Mr. Walden, be
attended to ourselves, and we can assure you that we
arc here to treat everyone fairly antl In solicit husi-
ms*- nn that basis only. Any orders entrusted with
us will be promptly attended to. : - : :
N.v.rnnco.1 Paine&McMHIan
Corner longdate Ave. and lirst Sl.
Phone 12
N.Y. N*H CO.,
Notice of Tax Sale
Notice is hereby given that by virtue ol the Municipal Clauses
Act and Acts amending the same, and hy authority ol the Council ol
the District of North Vancouver, on Tuesday, the ist day of Septent-
bar, toni, at 2 o'clock, p.m., tetania tha District Municipal Office,
Esplanade, North Vancouver, I will sell by Public Auction, the lands
hereinafter described to recover the taxes delinquent in respect thereof,
and interest and costs, all as set birth opposite the description of said
lands respectively, il the IBM nit ol such taxes, interest and costs is
Having Your Teeth Fixed
At one time was a very painful operation. Hy some
it ia siill painful. Not so at the BoatOB Oculists. We
have all the latest ei|iiii>ineiits known to the modern
tlentists. ll is inure liken pleasure to have us Hi
lour teeth, hi'fuusc our ilenlista are all experienced
men. We make no charge for exiiimnini! MM leelli.
ami iioultl lie pleased to look theni mer at any time.
I =
The football sesson is beginning
early this year aud promises to develop into an extended circuit, with
many interesting contests. The
season at Nortli Vancouver will be
opened on Saturday, the uml
inst., by a match between the local team and that of tlie Celtics of
Vancouver. This will be followed
one week later hy a match be
tween North Vancouver ind the
Shamrock teams.
J54I     «
55.. part
|T»ie« lii,
|ll.l Pn
l*aa. ala.l
5 acres
4 .lh >
L. C. York
Henry Copeland
W (ii'tllrey
Niaiihrm Canning Co.
Northern Canning Co.
A. Ci   Sullivan  100
Isaac Walden  2.50
C. I. Telford     50
P. Larson     15.00
A. McNair  5.00
P. A. Allen  5.00
A. J. Picton Warlow   a.50
J. A. St M. McMillan 10.00
Alex. Shaw  a.50
1. W. Jackson      a.50
W. D. McFarland  1.00
Albertson & Jones  a.oo
Adams   100
B. Green
Murray's Tea Rooms   l.ot
Robt. Tarn      ^mu
Sam Kee	
E. Laurin	
Alexander & Townley ..
F. B. Cudney 	
inllil Mi Nal.1. 
as. Panger	
For Diarrhoea,
Cholera Infantum
Etc., use
This remedv is sold under tbe
(ollon ing positive diiarant**!:
"Take half a bottle tnd if not
found satisfactory, return the
balance la us and get your
monet back."
25c per bottle
part a aana 	
1) West hall  John MeLeod
Kstate ol Mr-,  I'.ltlnii
77a part 375 "cres
773       I
7»5     "J
34 acres
1 a53jpari 50 acres
.■".•(' n p*
2016 n a,
t'22 It   D
,y pari
871 part
Mi part
H81 part
135a    c.
38 teres
40 teres
0 teres
1 teres
'The Oldiijing Dnujtjists
Cor. Cordova «n'l('ainbicM!<.
Vancouver,   B. C.
W '
Fred   McAlpine
J. Walker ft W. (inodbraul
if F. Maskill
J. A. Harper Wallace
National Packing Co.
J. J. Miilhall
Mrs. Matilda Low
Mrs. Matilda Low
Mrs. Mttildt Low
Dr, Sidney Htrl«rt
D. L. (low
Batata ol J  Kooney
|) S Walbridge
hit MimIh"*''
Tahi None
Kstttei.l I   M   ( ""'-ell
\|.,..nihil   Uev. Co.
Dtvid Cook
William Munro
A. McBvoj
Dr. Sidney Herbert
Edwtrd Cook
Albert Sinclair
Henry I'n nrh
Mercantile D<v. Co.
Iohn Armstrong
;. Takehara
JMrs. Mary Curry
Hn  Man Curry
Mrs Je--.it  A* Keith
Norman BurWWI
Margaret Sonn tvillc
!•'. Jane F.lihinkv
\|. ( amide I-
Kretia II, Snow
V. Kngo
Ml     Annie Huberts
Mrs. M   Hick-*
Wm* anil Sim Moyes
1. (Sol
1 dn
I 5"
mi i5:
7 95!
' 4*1
78. j
a. 60
a. 37
a. 40
a. 40
a. to
a. id
a. 10
3 45
3 5"
j (,..
a. 10
a. 10
3 35
7 951
; ;u
a 40I
a. ao,
a. 10
a. 10
10. ao
10. ao
3 70
3 7°
11 30
34 35
53 5°
14 ao
3 7"
3 70
337 55
33 2(1
riaboiii Pticta     ititv Ntvra cHANtt
run>i 1 of iiiii.       $s.oo
Bliilqi'-aiuk, pt'l   Iooth    S.OO
lllllll fill-all*.        8.00
U11I1I lUllniis      I.oo up
Platloa I illlnq*.         1.00
I all -flint.   So
The Boston Dentists, Ltd
» DR. A. R. BAKER, Consulting Dentist
407 Ha»ting» Si., W., Vancouver
HOURS  9 a.m. to 6 pm. PHONE I  29
10 35
Wc .oiled thr tHiainrn. ol Miiitit*i**tiiro 1,
lh|lllimill other, wli., rrr.lirr lhe i-tviubil*
tt5T l.l having their Patent l.n* ii-a. tntlllictei]
l*y KiJierU. Preliminary advlir (lee. C'*ar((e.
mmlertK. Ourln.enta.r-t Advl-Mr*-*.' ; 11 1 -
i.iett M.rinnftliliitl'.ll, Keu'il.. N wVurkUle
l*.l,l"    Ma.,l*e.l     .U,l   H..I..,,l.*H     |,l*      IJ * «
North Vancouver Hospital
Mantra uv
TKHM-- |17,'iii I.. I'.ll iht iti-elt
w»rii patliati li i>er tnif
l'',me, |M .10,1 >l|,| 11.*1II*..I.II IHt
General Contractor
Uml Cli'iiriuit.  Mump uml It... k
IIIh.Iuik. Kilra IWC BCBI I M
All il.ini.i/.*- iiiu'lf it'..I
IC M I'ln t \l I'  N   I        A 1 . K \ v. Y
in,I Ml . IVo-tt at I...maila*.le
I'll   II.i«  11
For the Farm, Garden, Lawn
or Conservatory
Ueliiiiii.* rarietli - ui naaoaabU prtaa.
No li.ir.r-   Nai Beale,   No htmtgatlon
t,, .liimiii"' -'"' k.   No niii'ly i|%nti lo
aim.>v i.m    I'.nv >11 r.*.-1 uml urt Trw
.|||,|   >,,a|-   llllll   pOW.
FwtlllaMi,Bee8upplie»,Spray I'mnpH,
sprnvinu Material, Cal nowcea, lie,
■ a ._a.,UI
■ "~y~
l-'ttmiturr Slnrr, Ojlier and Ilttr Futurti
Ki*l*.in mi: in All Hum lie.
173 Thlnl HI. W., Bel. rheilcrlltlil toil Ixinwlllt
Oppo.ll. School
Stoney & Co.
Faintera and
117 l.onsdulcAv. I'hone BM
Given under my hand al Nortl. Vincouver the >M day of August
*•*'"* ALEX.   PHILIP.
(l|.li*«l  Mtabllibed   nur-erv
iimiulnml ol British ('oluiiil'iu.
Oatalof** Iree. ^^L^^^
jinn fttoonmwt leaa,
For Furniture,
Housi' Fiirnislirs and
al Krasonalile Prices,  go to
Ihe North Vancouver
Home Furnishers
IIUKNK Ui.t" K KtltlafUl AVI.
North Vancouver
Transfer •■%£■■
CartagCi Removals,
Parcel Delivery,
ON      HKAB()NAIIL«    TBHMal
Telephone 70.
]; All Summer Goods to Clear At Cost
The regular session ol the city
council on   Monday evening \i;is
lull* ittended,  Aldermen  Irwin,
May, Wheeler, Crickmay, Biami
and Smiili lieing in their place-.
Maior Kealy occupied thc chair.
A letter was read from Alexander I'hilip, C.M.C., with resptct
to the balance due the district
Irom the city. The district council requests the city council to deposit with the bank til B.N.A.,
iiiuiils tu llu .iiiituiiit of $7.1,000 to
hai 1 iln* balaacc due, over and
aliove the #\uou bonds recentl}
sold, ind in |ive the bank adi qu-
ate power lorthe negotiation ol
these  bonda     Referred  to the
finance 1 * iniiiittit".
The police commission mote,
advising the council that the department will assume the enforcement of the pound bilaw.proiidcd
Geo l'rime be retained on tin
force, at 1 salari of 860 per month.
all fees to be paid into tha city
treasurer and credited tn tin polii e
department—off*r accepted.
A letter from the city solicitors,
with reference to the mayor a:ul
aldermen's indemnity liylaw. This
bylaw was passed in December,
1907, to cover the period Inun
|une ist to Dec. lit, 1907. The
solicitors advise that, in view 0:
sub-sections 93, 94, section 90, of
tin-municipal act, this bylaw nal
sufficient tn authorize the expenditure in question.
The letter ol City Trcasunr
Woods, with reference to the fur
nacc at the city hall, laid tin tin
table last week, was referred to a
committee, composed of Aldermen
Wheeler and Smith, to report at
next Meeting.
Applications for the position ol
plumbing inspector were then con
sidercd, as follows: Registered
plumbers, Henry Knight, $55 per
month; li C. Parry, H50; 1. Walden. $40. non-registered plumbers,
William Mi I.* od, lalary nol Mat*
ed; Wm Ruin II. S75; Erneit G.
Bishop, SS5. Albert Nye, too. The
ballot stootl. 1 \\ allien, live; H
Knight, two, 1 le appointment
of I. Walden wai confirmed.
Alderman Smith, chairman ol
the waterworks couiniittee, reported that J. C Keith has .u cepted
the flat rate of $100 per y .11 In
water lor his new l'ink; also that
the bill of J5 from B. Anson is
recommended to be paid; reporl
W, T. Sn 111. 1 iii auditor, read a
criticism nf the spe, ial audit ie
port iif Messrs. Kendall, Snull ft
Co. The special audit report and
the reply of the citv auditors will
be found verbatim et ,.1. ratira in
this issue of Tin Iaim si,
Coum il pun • ■ ih il wilh thi n ul
ing ol the street*, ri filiation bylaw.
Rather than carry anv of oil' summer ponds mer until next yenr,
we have ileridt'tl to nell the balance nl ensl
Shuts and liiaweis, regular $1.00 per garment, 1  Men's White Canvas Oxfords, leg. S2.50 for 1.75
to  clear   at 65c.       Regular 75c for 50c,
regular 50c for 35c.
Regular 75c and 85c to clear at 50c.
Men's Tan Shuts, regular J5.00 for J3.50.
« "      regular J3.50 for J2.50.
Misses' and Children's Oxfords, regular fi.75, o
(or |li.15; regular Ji 50 lor J1.00; regular j*
11.25 lor got *
The Exhibition Prize List
Special attention is 1 alii d to the
list ol prizes offered bt ilu horti
cultural biMid fm competition al
the annual exhibition on 5th Si p
tember next.     Copiel of  ihis list
have been circulated throufh tba
city ami diatrict, but others 1 ta
be had Irom any ol the directors,
and every citizen slu mid pursue il
carefully to see what In has that
he can enter fnr tin* show.
Special mention i- due to several feature- in ll 1 lilt, which are
out of the ordinary :
1. The preaidi nt 1 Hen a cup
for the best kept fardeo in the
ciiy or diatrict. Good exhibits at
the show tloes not llwiyi infer   a
well kept  |arden  11  tht   borne,
This   competition   will   take  the
judges njjht 111 iii*   1 ui ol thingi
and prove ,m  exi *       I tell "1 ail
ilily to cultivate.
2. Mr Mi li.'t ■ M I', has
generously donated 1 tundiome
cup to be competed loi by ipi 1 ial
display of fruit, tlov.trs and trefB-
tables. This also should prove a
most interesting and uieful fi al in
of the show as a test of gg
3. Cups have also been donated
lor collection of fruit-, vegetablei
antl (lowers by Maim Kelly, Vice-
President Nye and II j. Cornilh,
4. The class rooms ol Ihl I)
ind dislriel schools art offend an
cxcelltnt Canadian ling to decol
Ite the WtnBI r's rnoin m 1 ompetl-
tion for the lust collet tion ol wild
flowers, ferns and graiiei, all
nauicd varieties. Eai h tl li hi 1
will be expected to assist Ins Ol
her scholars and tin teitl to be .applied will be (11 the numbci ind
quality ol different spei inuns: 2
correctness in naming and (j.
the arnngement for display of the
II every class-room teacher tak,■*.
ii|i this work   with   the   schnlais,
Gat  Our  Prtcaa   Bofor*  BurlnR   Furntihlna* or Shoaa
W. T. Murphy,
Cor. Esplanade and L-otwUle Ave.
North Vancouver
BOY'S   SHOES   AND   MEN'S   ruRNIllllNl.s
0*0*0*0 +♦+♦+♦ ^O^O*O*O*O*.0*.O*O)t[0**)**>'*.0*.O4S.000*O*O* ♦+♦■»♦ ♦♦+♦♦♦■«>♦♦♦♦♦♦♦
this cnnipetition will become one
ul the most interesting features of
the show and it should prove ol
considerable value in tbe nature
study work of the schools. But
the scholars should be set to work
during the holiday weeks to give
au interest to tlieir rambles through
the WOOdl and nver the hills. There
is no limitation as to where the
wild Bowers have been grown, but
presumably they should he found
within this province.
Two Important Questions.
Are the Hell Pianos popular in
North Vancouver?
Are you   willing   to   ask   your
friends, your neighbors,  your (el-
low citizens, who know ?
His Worship  Mavor A  E. Kealy,
A. H.   Diplock,  'Diplock-Wright
Henry C. Wright, Diplock-Wright
The Palace Hotel
\v B, Buabury, Supt, H.C.E. Ry*
Win. J. Irwin, member city council
I, J. Woods, city treasurer
Horticultural  Society and   Farmers' Institute
L Reda
George Philips
John H. Selkirk
J. Lawsnii
Wm. I, Hlltler
Mrs  Mary Stoner
Percy King
Leon Nairn
Stanley Tyler, 1 Lachner,   a  Bell
Mrs. Margaret Simpson, (Lachner
a B 11 product 1 music teacher.
Alex. Hill,  (Lachner,  a Hell product),
HI'   Henry,   (Lachner,  a Hell
The aliove have purchased either
the Hell Pianos or Bell Autonolas,
the best player piano in the world.
\\ t refer to them. Tiny will tell
vou about our dealings, our methods, our representations.
Buy a Bell, if you can aflord it.
Hell pianos will cost you a little
more money than some other
makes, but it is because the) inst
more lo make. They are worth
even dollar that we ask.
We now have some big bar
gains in sonic* used Hell Pianos,
recently taken in exchange lor
Autonolas. They can be bought
for JtH.ooto $10.00 a month.
Just as welcome whether you
buy or not.
439-441 Hastings Street. Ltd.
tsblilhed with Seattle and all
telegraph matter is now being
handled freely and satisfactorily
The wireless station here is con*
snlered the best on the line and
regular communication is had with
San Diego, Cal., every Bight,
When the American fleet was it
Magtlalena Hay, Southern California, messages were picked up from
here. Messages have been handled 2300 miles from here.
North Vancouver Mails
Mails close for despatch as follows : 1'jr Vancouver and all
points 8 a. in., 11:15 ■*•• "■ • 5:45
p. m.; lor Lynn creek, 11:15 a. in.
Mails arrive : Vancouver and ill
points, 9:10 a.m., 12:45 m., 5:15
p. m.; Irom Lynn creek 2 p. m.
Outgoing mails lor Lynn cre.-k
alter 11:15 a. ni. should be delivered at the wicket.
Miss M Li Qlbbard
$1.75 per day.
P.O. Boa73,    NorthVancouver.
l'l»n»   ami  Cpedtcatiotii   Prepared,
When tUaklai "I liiiililini: let us ([ive
llll I'-lilnale.
llr I'll, llu ?.'.   Nurtli V.liinllW.
Application for Li(|iior Licoiis**
NOTICE Is hereby ejiea. tlmt at thf
next meating nf the Board til I.iivn-i'
I'liniiuissitineri fur the liistriet Mum* a*
pilitT ui North Vancouver, 1 shall n|i-
ply for a hotel license lor the sale *l
qriritaooa, fermented or oilier liquor-,
for an hotel git tinted on liiftriel Lit WW,
ilra.ii|i 1, Vancouver liistriet, within the
reflate red tnwiuiite known uii the fan*
vmi View Tiuvimite.
.Ink 111, 1IK1S
iiitiiitimi tu apply to the ltonnl t.i l.i-
eeimiliH CoBBUBBOBaWI (or llie Diitriet
Miiniiipalitj* of Norlli Vancnuver al
their next regular ■SStiatJ after Ihe ex*
in r.i ia m of thirty dnyn from tin* date
lier.iif (or a liceime for a hotel In be
hiiiii iipnn land niluatt- in the l.ynn
Valley in the saiil IHitrict Miiiiiei|inlitv
lieiii:'lnls'Hie I I .llnl Imi 21 ill lili.'L
filly -one ill), luili-iliiisiiin ol district lot
two llinii.-aiiil and eii*lity-W'\en (211871,
isnni|i one III, New Westminster district
Hated thi. eighth day ol Aii|*ust, IH**.
I. LDCAI lli'NT.
Builders and
Chesterfield School
Horner l.nii.ilalp Ave. nnd Id. St,
Death of a Pioneer
lliiiirilini! and Hit Srliiml fm Buis
Will lie opened Sept. "th.
.'. LAR8QN in  |irepared to
And all Undi ol Building
Material in quantities to suit
ami at reasonable price?.
The death occurred in Vancouver, last week, of L. H. McMillan,
brother of J. A. and M. McMillan
oi this city. Mr. Hi Millan m
wi ll Imowfl tn tin- early resideBts
Ofl this suit* of the Inlet.    He was
the first tn emberk ia the nercan
lile lim in thii Ml tuili, having
conducted a grocery itore in lhe
buildia|  at   present   used as ll,'
district municipil hail. Later he 1
told out to J. A. McMillan and:
returned to Vancouver, where lie 1
aras doing business on Qraaville
Itreet, Bt ar Hastings. Mr. Mc-1
Millan was ippointed postmaster
Sl Nortli Vancouver in the jear
190s and retained the position until his death, J. A. McMillan acting
as his deputy. The illness which
11 sulliil fatallv was of about two
* H duration, although he re-
lilted llie idvinCCI of the disease
until I' hruir* last, when he began i" tail rapidly, Mr. McMillan w.is but fort) live years of age
ami is survived by a wife and six
hildn ii
Wireless Telegraphy Working
l he win li ss telefraphy station
at North Vancouver is now open
(or business, the Dominion license
for the company having been re-
. livi 1 .in Friday last. On Monday business connections were es-
In Pianos
We are offering a large
stock ol
Soma are practically as coot! is
iu w Taken in exchange for the
Bail Autonolas.
As  111   want   to  clear nur doors.
439-441 Batting Si met
|.I;ii*...u**i-| /airi'-.l I'innn limine
TaKK NiiTK'K 11,111 the C.uii' il ul tin*
' (''ir|«iraliiiiiti((lie('ilyii( Nnrth Vun-
eaaiiver iiileuil. tu  cn-tru. t lh,.   |..*,*al
lllllirnvelllellt Ii'l nlli III tlie aai tia-.llll.* H|i*
paarinf balo* and intend, i" .1--***■- iln*
tiniil cost, nr 11 portion Ihcrti.f, iiiHin the
real |irn|ierti bsnelted lliereln fronting
or nhiillinii Iherenn ami held liable (ur
assessment llierefiir.
A .Ule Ill -la**ii illlt the  liml- lialile
mid |*r*.|*,,.-*.| t.i Ih- .j-ei*mill- assessed fnr
the .aid ilnpr..lenient alli-l ll.r ll'inn- nl
lhe CtBICI  Iti.-r.,,(. -'* fir .1- llu*  -nnu
run hsa-rerliiiniil Ir the  .1-1 reiided
UaMSBteal roll  and   tillieriii.e, i« nun
lileil in ll lli■".*  "i   He*   t-i..ineiil
OoBiBiaWoMrsad 1- open f"r Inipet lion
tlnriiiK nrliie Imiir..
The wlleilule li'laitl then tlie i-li-
muted eti«t n( the 1 in | >r. >\ a* 111. - ri 1  ami Hit
proporl  in ba provided nut uf tin
lleuerill (llllll. uf (In* 1 III
A eiiiirl uf revWofl uill he held ill the
("uv llall, Nnrth yuHnever, II.C, on
ihettUl 'lay "l tagnal, Cms, at (lie
limiriil K ii'eltiek p in , lur IbtporpoM
nl hearing any MBBwIaBl uiraiii-l the
BMBSSd HSMSBUBla, nr the aieuraey
nl (lie frmitniii* SIWIBfaBiaBta, nr any
otharooaplaintl whlcli thapermni in*
lere.led BIN I" niiilte ami uliieli i. Inlaw engnir.alili* In* tin* Cuiirl.
BBMMncfll r..iiiiiii*.-inn.*r
Nurlh Vaiii'.iiHir, II ('.,
M .inii, IM
ft 'lllllll 11: III I IIIIIIUi |ai:
l'rn|»iw*l h-liiiuili*.l    K-iinial.'
lni|iri>vement Inllil en-t   eity tOBBJ
Clearing ami grading nf
l.'aiunlalli  ,11a una .1..
Uei'll L'l.l llllil  Jlnl
HreelH.   nml   laying
nf I' fi'leiialk mi Ihl
lie.t .iiie uf niii'l am -
Illlt*,   helllei'li   I li e
alnreine n tic 11 I il
I-«»iiit*-. Itt per (I.
frontage     t-.Ti
Tern t, nat'-fiiurth eilsh ; liiilanee, II, 12 and 18 months
'      i
1     4
'    J	
•      6
161 Cordova Street, Viinrotiver, B. C.
Hotel North Vancouver.
i it mul
ti.oo per
and up
Rates (or
Ferry Service tvery Hall Hour to and from Ihis Hotel
to Vancouver. P. Larson, Prop.
iiaiiso noitii VANCOtivia
•il.i) i \ .M
•(US   "
s.im  ••
H.4II   "
'i :iu "
10.15 "
II I', '
l.'.l'i I1
I It
•I I..'Ml
(U.l.'. "
11.46 "
|f.U P.M.
1.45 "
Ml "
I H •■
4.45 "
5.45 "
H.45 "
11 45
II ||
I 45
•Nut on Sundial*
A M.
11.16   "
12.15 P.M.
1.15  "
Blftl 11 RMMIln lllllll   ON Tilt COAM
'■■       I I I I    I     ll
TOnilsT BK80BT
It ATM: |1.60 PKR
S|ntiiil h\n lo r.iinilii'i and Itrpiar Roarilm
llall-liour lerrv eniini-elitin lo nnd fruin Vancoiiver.   Hot mil cold
Hater iii every room.   Return call belli in every  room.   Itarher
■Imp in fi'iiiici'tinn.
loom  MiiKi,   ....   NORTH   VANCOUVER, ti. C.
British Columbia Electric Railway Co.,Ltd.
Cars havt the Kerrv I.antlini; for Qiieer.iluiry Avenue, Twenty-fint
street ami Loustlale, Wincli street and Keith Road is follows : 6:15
a.m., (1:45 a. 111., 7:15 a. 111., 7:45 a, in.. B:|J a. 111., 9 a. m. 9.40 a. ni.,
10:10 a. 111., After 10:25 a. ni., cars will leave Queensliiiry avenue,
Twenty first and Lonsdale avenue, and Wincli street and Keith Road
at hu minutes to the hour and twenty-five minutes past the hour.
Cars leave Nineteenth street and Cjueenshtiry avenue, Twenty-first
stri 11 and l.nii*.al,ile .uenue, Wincli street and Keith Road as follows :
6a. in.. (1-55 a. in., 7:20 a.m., 8:05 a. 111., 8:45 a.m.,9:30 a.m.
Aflt 1 a,:jo a. ni. cars leave the Ferry Landing at ten minutes past the
hour antl twenty minutes to Iha hour.
All hoats are met bv the cars.
hot Air Heating
Being favored with i liberal patronage from our
citizens in tlic lines we carni'd, we have added to
nni' buaioeai by installing nil lhe latest appliances
for the pltaing ol Furnaces, Cornice Work, etc.
(iei mir c-tiinali's before doing your work.
We also carrv Builders' Hantaan. Come and get our Prices.
fraser * McNabb mjg£&Ave


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