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REPORT OF THE AUDITOR-GENERAL OF BRITISH COLUMBIA 1915-16 British Columbia. Legislative Assembly 1916

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 KEPORT
OF   THE
AUDITOK-GENEBAL
OF
BRITISH   COLUMBIA
1915-16
PURSUANT TO THE PROVISIONS OF THE "AUDIT ACT,'
CHAPTER 5, 3 GEO. V.
thegovefmentof
the province of br1t1shc0lumbia.
PRINTED BY
AUTHORITY OF THE LEGISLATIVE ASSEMBLY.
VICTORIA, B.C.:
Printed by William H. Cullin, Printer to the King's Most Excellent Majesty.
1916.  To His Honour Frank Stillman Barnard,
Lieutenant-Governor of the Province of British Columbia.
May it please Your Honour :
The undersigned has the honour to present to Your Honour statements of the Auditor-
General pursuant to the provisions of the " Audit Act," chapter 5, 3 George V.
Respectfully submitted,
A. C.  FLUMERFELT,
Minister of Finance.
Treasury Department,
Victoria, March 2nd, 1916.  Audit Office,
Victoria, March 2nd, 1916.
Hon. A.  C. Flurnerfelt,
Minister of Finance.
Sib,—I have the honour to submit for the information of the Legislative Assembly,
pursuant to the provisions of the " Audit Act,"  chapter 5, 3 George V., as follows :—
(A.) Statement of Treasury Board Overrulings (pursuant to section 33).
(B.) Statement of Payments charged against the 1915-16 Appropriations which did not
occur within the Period of the Account (pursuant to subsection (e) of section 34).
(C.) Statement of Special Warrants issued (pursuant to subsection (b) of section 26).
(D.) Statement of the Revenue and Expenditure for the First Nine Months of the Present
Fiscal Year, viz., from 1st April, 1915, to 31st December, 1915 (pursuant to subsection (a)
of section 45).
W. ALLISON,
Auditor-General.  6 Geo. 5 Auditor-General's Report. H 7
AUDITOR-GENERAL'S REPORT.
In calling attention to the overruling of the Treasury Board in connection with objections
of the Auditor-General to sanction an advance to the trustees of the Quesnel School District
for $1,125.00, being 75 per cent, of the amount voted at the annual school meeting in 1915,
I would point out that, the authority for these advances being statutory, it appears to me
quite evident that the Department of Education, recognizing that an advance under the 1915
assessment was irregular so long as the advance on the 1914 assessment had not been repaid,
sought by means of an Order in Council to override the provisions of section 80a of the " Public
Schools Act Amendment Act, 1914."
As the provisions of an Act of Parliament cannot be abrogated by Order in Council, the
advance was still refused. The Treasury Board, upon the written opinion of the Attorney-
General that section 80a of the "Public Schools Act Amendment Act, 1914," was sufficiently
broad to cover the advance, authorized the issue of a cheque irrespective of the Auditor-
General's report.
If this is to be taken as a precedent, I would ask what disposition it is proposed to make
of accumulated deficits, in the absence of tax sales, or by reason of lands being included in
school districts which are not subject to tax sales, as, for instance, lands held under agreement
to purchase or pre-emption. This might well be made the subject of an investigation, as also
the system which permits school trustees of rural districts to vote sums so small to implement
the teacher's salary and for incidental expenses as actually to cost the Government more to
collect in postage-stamps and labour than the amount so voted.
Suitors' Funds in Court.
In conformity with section 29, chapter 58, R.S.B.C. 1911, which enacts as follows : "All
moneys paid into Court shall be accounted for as part of the revenue of the Province," all
such moneys, in addition to deposits received on account of Intestate Estates, Tax Sale
Surplus, etc., which together amounted at 31st December last to the sum of (in round figures)
$650,000, are carried in the general bank account.
It is suggested that, inasmuch as these moneys are in reality trust funds and do not form
part of the Consolidated Revenue of the Province, the better procedure would be to keep such
moneys separate in a special trust account, and to recommend that section 29, chapter 58,
R.S.B.C. 1911, be amended accordingly.
Compilation of Estimates.
A reference to the summary of the Estimates for 1915-16 will show that the expenditures
are grouped under various services, and that the largest of these are: II., Civil Government,
$1,709,566; VIII., Education, $1,594,600; XII., Public Works, $3,067,315; and XIII.,
Miscellaneous, $2,128,752.
Since the organization of the Forest Branch and Water Rights Branch of the Department
of Lands, and the increased activities of the Department of Agriculture, all of which are
included under Service XIII., Miscellaneous, this latter Service has grown to such proportions H 8 Auditor-General's Report. 1916
as to call for a rearrangement in order to reflect more clearly the expenditures under their
respective heads. Suggestions for the creation of two new Services—viz., "Agriculture" and
" Lands, Forests, and Water"—have formerly been made by the Auditor-General to the
Finance Department, but without avail, and the opportunity is now taken of publicly drawing
attention to a matter which certainly calls for remedy.
W. ALLISON,
Auditor- General.
(A.)
TREASURY BOARD OVERRULINGS.
Audit Office,
Victoria, August 3rd, 1915.
Memorandum for the Provincial Librarian.
I am returning herewith voucher in favour of H. Garside for rare books and prints
amounting to $950, which I submit is not a proper charge against Vote 236, Legislative
Library.
It appears to me that the acquirement of such rare old books and prints would come
within the category of an antiquarian collection, for which there is no appropriation, and I
shall therefore have to decline to pass the account for payment on the ground that there is no
legislative authority for the expenditure.
This action is taken under sections 25 and 26 of the " Audit Act."
W. Allison,
Auditor-General. 6 Geo.
Auditor-General's Report.
H 9
(COPY.)
No.  of Agent's Voucher   	
SERVICE—XIII.  MISCELLANEOUS. No. of Treasury Voucher	
No. of Cash-book Eolio.   	
Vote No. 236. No. of Journal Eolio	
LEGISLATIVE LIBRARY.
GOVERNMENT OF BRITISH COLUMBIA.
H.  Garside, Department of Attorney-General
Post-office address—Pare Books and Prints, Helmchen Road,   Victoria, B.C.
Cr. for the undermentioned, on account of Requisition No	
Date of Purchase
or Service rendered.
July 22.
Items in Detail.
The Holy Bible,  containing the Olde Testament and the  New.    Printed at
London by Robert Barker, Printer to the King's Most Excellent Majestie :
Anno 1612.
Mr.  William Shakespeares  Comedies,  Histories,  and   Tragedies.     Published
according to the true original copies.    The second impression.    London,
printed by Thos. Cotes for Robert Allot, and are to be sold at his shop at
the sign of the Blacke Beare in Paul's Church-Yard.    1632.    Folio.
N.B.—A copy sold in London, 1905, for £225; another in New York,
1913, for $725.00.
Mr. William Shakespeares Comedies, Histories, and Tragedies.   Unto which is
added Seven Plays never before printed m folio.    London, printed for H.
Herringman,   E.   Brewster and  R.   Bentlry,   at the  Anchor in the New
Exchange, The Crane in St. Paul's Church Yard, and in Russell Street,
Covent Garden, 1685.    The Fourth Edition.    Folio.
N.B.—Sold in London and New York, 1905-14, from £50 to £135.
Beaumont and Fletcher.    Comedies and Tragedies.    Never printed before and
now published from the Author's Originall Copies.    London, 1647.   First
Folio.
N.B.—Copy sold in London, 1914, for £27.
Life of Samuel Johnson L.L.D., by James Boswell.    In two volumes.    London,
1791.    First Edition.
Works of Ben Johnson.    London, 1616.    First Edition.
N.B.—Copy sold in London, 1905, for £29.
Works of Ben Johnson.    London, 1631-1640.   Folio.
Portraits of Shakespeare, by James Boaden.   London, 1824.    First Edition.
Daphnaida; and elegie.    By Edmund Spenser.    London, 1611.
Ruins of Time.    London, 1611.
The Tears of the Muses.    London, 1611.
Prothalmion.   London, 1611.
An Hymn.    London, 1611.
Shakespeare as put forth in 1623.   London, 1864.
Shakespeare's   Oenturie    of   Prayse.      Published   for   the  New  Shakespeare
Society.   London, 1897
Les Essais de Michel.    Seignur de Montaigne, Paris, 1635.
The works of Sir William Davenant, Kt.   Consisting of those which were
formerly Printed and those which he designed for the Press ; Now published
out of the Author's Originall Copy.    London, 1673.
North's Plutarch, London, 1878.    Large paper edition.
Comedies of Terence, Published at TJrbini, 1763.
The Poor Man's Comfort, A Tragi-Comedy, written by Robert Daubone, London,
1655.
The Queen's Exchange, A Comedy, written by Mr. Richard Browne. London,
1657.
Albumazar, A Comedy presented before the King's Majestie at Cambridge.
London, 1643.
The Bond Man : an Ancient Storie.    By Phillip Massinger.    London, 1638.
The Royal Slave.    A Tragi-Comedy, the second edition.    Oxford, 1640.
The Example.   London, 1637.
Portraits of Shakespeare, by Norris, 1885.
The Decameron, London.    Printed by Isaac Jaggard, 1620.
N.B.—Copies sold in London, 1903-4, from £13.5.0 to £35.0.0.
Price to Library	
Rate of each
Article.
Certified correct.
Certified correct, E. O. S. S.,
Provincial Librarian.
Total
Amount.
$       cts.
*950
Approved, W. J. B.,
Minister of the Department. H 10 Auditor-General's Report. 1916
Treasury Department,
Victoria, December 30th, 1915.
The Auditor-General, Victoria, B.C.
Sir,—Referring to your memo, of the 3rd August last to the Provincial Librarian with
regard to a voucher for f 950 in favour of H. Garside for rare books and prints which you
submitted was not a proper charge against the Library Vote No. 236, I beg to enclose copy of
written opinion by the Honourable the Attorney-General, which states that the voucher is
properly chargeable to Vote No. 236.
At a meeting of the Treasury Board held on the 28th inst., I was instructed to inform
you that the Minister of Finance is authorized to issue a cheque for $950 in favour of H.
Garside and charge such expenditure to Vote No. 236.    I enclose voucher.
I have, etc.,
W. J. GoEPEL,
Secretary, Treasury Board.
(End.)
Victoria, B.C., December 22nd, 1915.
W. J. Goepel, Esq.,
Secretary, Treasury Board, Victoria, B.C.
Dear Sir,—With reference to the dispute between the Librarian and the Auditor-
General about passing a voucher in favour of Mr. H. Garside for $950, it seems to me that in
this matter the Auditor-General has not given the right interpretation, as in my opinion this
voucher is a proper charge against the Legislative.Library, Vote No. 236.
Yours truly,
(Signed)        W. J. Bowser,
Attorney-General.
December 21st, 1915.
The Deputy Minister of Finance,   Victoria, B.C.
Sir,—With reference to your application for an advance of $1,125 on behalf of Quesnel
School, account Rural District School Tax, by virtue of Order in Council No. 1290, approved
15th December, 1915, section 80a of the "Public Schools Act Amendment Act, 1914," enacts
as follows, viz.:—
" Upon the order of the Superintendent of Education, the Deputy Minister of Finance
shall advance to the Board of School Trustees of any rural district a sum of money, not
exceeding in any year seventy-five per cent, of the total amount voted at the last annual school
meeting, to supplement the teacher's salary and for incidental expenses; such advances shall
be repaid out of and shall be a first charge upon all future school-tax collections." 6 Geo. 5 Auditor-General's Report. H 11
It is admitted that the Quesnel school trustees are in arrears to the Treasury to the extent
of $1,027.17 on advances made under the 1914 assessment, which amount according to law
now becomes a first charge upon all future school-tax collections of the said Quesnel District,
and, such being the case, no further advances can legally be made until these arrears are
paid off.
The Order in Council directing that the sum of $1,125 be now advanced as against the
1915 assessment, in my opinion, does not improve the situation, as it does not appear to me
that the Executive Council are within their legal rights in seeking to divert public moneys
contrary to Statute, and I shall have to decline to acquiesce in your request on the ground
that there is no Parliamentary authority for the making of such an advance.
This action is taken under section 25 of the "Audit Act."
I have, etc.,
W. Allison,
Auditor-General.
(End.)
No. 1280.
Approved 15th December, 1915.
A. C. R.,
D.C., F.C.
To His Honour the Lieutenant-Governor in Council:
The undersigned has the honour to report for the consideration of the Council the
following :—
The Board of School Trustees of Quesnel are urgently in need of funds to pay teachers'
salaries and incidental expenses. They are, however, precluded from securing an advance
from the Treasury Department owing to the fact that they are still in arrears in that office to
the extent of $1,027.17; see section 80a, " Manual of School Law." This deficit consists of
advances made on the assessment of last year. The district is, however, a most important and
wealthy one, and I have no doubt that all arrears will in time be wiped   out :
And to recommend that the sum of $1,125, being 75 per cent, of the $1,500 (the amount
of the assessment voted in 1915), be advanced by the Treasury Department to the Trustees of
the Quesnel School District.
Dated this 13th day of December, a.d. 1915.
H. E. Young,
Minister of Education.
Approved this 14th day of December, a.d. 1915.
Richard McBride,
Presiding Member of the Executive Council. H 12 Auditor-General's Report. 1916
Treasury Department,
Victoria, December 29th, 1915.
The Auditor-General, Victoria, B.C.
Sir,—In reply to your letter of the 21st instant, refusing to pass a voucher supported by
Order in Council for $1,125 as an advance to the Quesnel School Board, giving as your reason
that section 80a of the "Public Schools Act Amendment Act, 1914," does not give authority
for such advance so long as the arrears of previous advances are still outstanding against the
said school, I beg to state that the Honourable the Attorney-General has given a written
opinion that section 80a of the Public Schools Act is sufficiently broad to authorize such
advance, and I enclose a copy of the said opinion. At a meeting of the Treasury Board held
on the 28th instant I was instructed to advise you that the Honourable the Minister of
Finance is authorized to issue a cheque for the said advance irrespective of your report.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
Victoria, B.C., December 28th, 1915.
W. J. Goepel, Esq.,
Secretary, Treasury Board, Victoria, B.C.
Dear Sir,—With reference to the communication from yourself as Deputy Minister of
Finance to the Superintendent of Education dealing with an advance to the Board of School
Trustees of Quesnel, I am of the opinion that the Auditor-General is wrong in refusing this
advance on account of the 1915 assessment, as in my opinion subsection 80a of the "School
Act" is sufficiently broad to authorize the Superintendent of Education to advance a sum to
supplement the teachers' salary and for incidental expenses.
Yours truly,
(Signed)        W. J. Bowser,
Attorney-General. 6 Geo. 5
Auditor-General's Report.
H 13
(B.)
STATEMENT OF PAYMENTS CHARGED AGAINST THE 1915-16
APPROPRIATIONS WHICH DID NOT OCCUR WITHIN
THE PERIOD OF THE ACCOUNT.
Service V.
Vote
No.
Date of Service.
Name.
Particulars.
Amount.
32
Sept. 26th, 1912...
Weiler Bros., Ltd	
$106 25
I Sept. 1st, 1914.
98 1 Dec. 5th. 1914....
99 Aug. 12th, 1914.
99   [March Kith, 1913.
100    [March 16th, 1915..
Service VII.
jB.C. Electric Ry. Co., Ltd IElectric light and power used at Saanich Prison Farm!
j       from 30th April to 1st September, 1914 |
Service IX.
[Canadian Bank of Commerce I Exchange on cheques and charges on remittances j
J. II. McMullin   Travelling expenses, Prince Rupert to Stewart	
| J. H. McMullin, Government Agent.... |l meal at Hotel Northern, Port Simpson |
105
Dec. 23rd, 1914 ...
105
Dec. 23rd, 1914 ...
105
Dec. Slst, 1914....
106
Dec. 18th, 1914 ...
105
Dec. 31st, 1914....
105
Aug. 31st, 1914 ...
105
Jan. 15th,1915 ...
105
Jan. 12th, 1915....
105
Jan. 31st, 1915....
105
Jan. 31st, 1916...,
105
Feb. 11th, 1915 ...
105
February, 1915....
105
Dec. 31st, 1914....
105
105
Jan. 2nd, 1915 ....
106
Jan. 23rd, 1915....
106
Jan. 29th, 1915 ...
118
Jan. 15th, 1915	
118
135
Dec. 21st, 1912...
141
May 4th, 1912	
141
Nov. 11th, 1912 ...
141
Feb. 11th, 1915....
141
Feb. 16th, 1916	
141
Feb. 12th, 1915....
141
Jan. 25th, 1915....
141
141
Feb. 4tb, 1915	
141
145
Dec. 22nd, 1914 ...
145
Dec. 15th, 1914	
145
Dec. 18th, 1914....
145
Sept. 22nd, 1914 ..
145
Dec. 1st, 1914	
148
September, 1914..
150
Dec. 11th, 1911 ...
150
Feb. 1st, 1915	
150
Jan. 31st, 1915....
150
Jan. 4th, 1915	
150
Feb. 18th, 1915 ...
155
Dec. 29th, 1914 ...
155
Oct. 17th, 1914	
155
Nov. 20th, 1914...
155
Dee. 19th, 1914 .
155
Jan. 27th, 1915....
155
Dec. 17th, 1914...
Service XI.
Postmaster, Prince Rupert J Postage-stamps for Assessor and Collector's Office,
Prince Rupert |
Service XII.
Thompson Hardware Co	
Westbolme Lumber Co	
Westholme Lumber Co., Prince Rupert
Kaien Hardware Co., Prince Rupert...
A. Ivarson & Co	
Pacific Transfer Co ,	
Kaien Hardware Co	
Smith & Wilson	
Westholme Lumber Co	
Nike Gurvich	
Prince Rupert Transfer Co	
Pay-list for labour	
City of Prince Rupert	
Thompson Hardware Co	
A Ivarson & Co	
Martin, Finlayson & Mather, Ltd	
Ritchie Contracting & Supply Co., Ltd.
Wm. N. O'Neil Co., Ltd.
Messrs. Dixon & Murray.
Twohy Bros	
Wood, Vallance & Leggat, Ltd.,
Wood, Vallance & Leggat, Ltd.,
Jas. Home	
L. H. Roberts	
Canadian Explosives, Ltd .
Gilley Bros., Ltd	
Labour and teams	
Bert Spinner    	
Lawson Rae	
Pay-list covering labour...
Pay dist	
Pay-list..
J. Fall..,
Fred Klein .
A. G. Lambert, & Co., Ltd.
Wood, Vallance & Leggat...
Granite Quarries, Ltd	
B.C. Telephone Co., Ltd .
Alberta Pacific Grain Co.,
Dr. W. Swinerton, V.S ...
M. Fritz	
Parkin-Ward Electric Co.
C. C. Loop	
Geo. D. Tite 	
New Wellington Coal Co.
J. G. Steen	
Powder and hardware   	
Lumber and gravel	
Rent of track	
Cement and hardware	
Blacksmithing	
Hire of horse, 46 days at 83 per day	
Cement and hardware	
Sand and coal	
Lumber and sand	
Rent of cars and track	
Hire of horse, 10 days @ $3 per day	
Market Place	
Rent of track, etc	
Hardware	
Blacksmithing	
Hardware, etc., for Prison Farm, Oakalla	
3  car-loads  of gravel for Prison Farm, Oakalla outbuildings.	
Repairs to toilet marble, Vancouver Court-house	
Oak veneer for repairs, Vancouver Court-house	
Balance of amount allowed for construction of road.
Sweedall's to Stillwater Flats.	
Hardware, etc., for Gibson and Sechelt roads	
Hardware, etc., for Squamish roads	
Moving Government float from Scarboro' Beach to
Snug Cove and anchoring	
Lumber, etc., Gibson and Sechelt roads	
40 cases L.F. stumping-powder, 500 No. 3 caps	
3(56 cubic yards crushed rock	
No. 5 Road, Lulu Island	
1 day's wages as labourer	
] 0 days' wages as cook	
Sleigh-road from Burnes L. Station to Babine Lake
Delkatla   Bridge,   Masset   Wharf,   Queen   Charlotte
Islands	
White River Road, Queen Charlotte Islands Division
Travelling expenses between Prince Rupert and Bella
Coola	
Services as Janitor in Road Superintendent's Office,
Prince Rupert, month of November, 1914	
Balance due for work done on the Lambert Mill Road
during September and October, 1914	
100 feet J Manila rope and 4 lb, waste for Marine
Drive, Point Grey	
1 scow-load crushed rock delivered at Jericho Wharf,
180 cubic yards	
Exchange service, Bayview No. 464, long-distance tolls
Feed used on Point Grey roads	
Professional services re sick horse	
Repairs to stove, Prince Rupert.Wmarf	
Repairs to lights, n ..        	
Repairs to clock, n n	
Repairs to chair, m m        	
3 tons lump coal, ,. n       	
Metalwork, ,, n        	
8 45
12 50
75
140 00
101 10
67 55
5 40
134 30
4 41
138 00
243 74
31 25
63 35
19 50
30 00
423 20
31 64
7 80
7 28
86 70
131 25
52 80
43 80
2,S82 60
19 49
57 13
10 00
64 30
244 00
494 10
383 80
2 75
27 50
500 00
286 00
145 10
18 00
282 75
3 00
243 00
3 25
79 58
15 00
13 90
23 25
2 00
1 15
31 50
7 10 H 14
Auditor-General's Report.
1916
Service XII.—Concluded.
Vote
No.
155
155
155
155
155
155
155
155
155
156
165
155
155
155
155
155
155
155
155
156
156
156
156
176
176
176
176
193
193
195
196
201
208
214
214
214
230
281
291
292
292
292
293
295
295
Date of Service.
Jan. 4th, 1914..
Jan. 1st, 1915..
Jan. 30th, 1915.
Dec. 18th, 1914.
Jan. 7th, 1915..
Jan.15th, 1915.
Jan. 21st, 1915.
Dec. 31st, 1914.
Jan., 1916	
Jan. Slst, 1915..
March 3rd, 1915.
March 3rd, 1915.
Dec. 21st, 1914..
Jan. 20th, 1915..
Jan. 2nd, 1915 ..
Jan. 6th, 1915...
Jan. 31st, 1915..
Jan. Slst, 1915..
Feb. 9th, 1915...
February, 1915..
March 3rd, 1915.
Nov. 7th, 1914 ..
Feb. 2nd, 1915 ..
Feb. 23rd, 1915..
Jan. 12th, 1915..
Jan. 30th, 1915..
Feb. 20th, 1915..
Jan. 25th, 1915..
Jan. 30th, 1915..
Jan. Slst, 1915..
Feb. 8th, 1915 ..
Dec. 31st, 1914..
Jan. 31st, 1915.
Dec. 31st, 1914.
Dec. Slst, 1914.
Dec. 31st, 1914
Jan. 30th, 1915.
Jan. 31st, 1915.
Jan. Sth, 1915..
Jan. Slst, 1915.
Jan. 31st, 1915.
March 31st, 1915.
March 25th, 1915
Feb. 24th, 1915.
March 26th, 1915.
May 7th, 1914...
May 31st, 1914.
Jan. 5th, 1915...
Jan. 23rd, 1915..
Jan. 11th, 1915..
Jan. 31st, 1910..
Oct. 31st, 1914..
Nov. 30th, 1914.
Feb. 28th, 1915..
Jan. 31st, 1915..
Sept. 24th, 1913.
Aug. 6th, 1914..
July 7th, 1914...
McRae Bros	
City Collector, Prince Rupert.
City Collector, Prince Ruport.
Kaien Hardware Co	
Postmaster, prince Rupert....
City Collector, Prince Rupert.
Bainter & Collart	
Parkin-Ward Electric Co.
Pay-list..
Pay-list	
A. Ivarson & Co	
McRae Bros   	
New Wellington Coal Co., Prince Rupert
Pacific Cartage Co	
Geo. D. Tite	
Thompson Hardware Co	
City Collector	
City Collector	
Thompson Hardware Co..
Pay-list	
Pay-list	
Bella Coola Publishing Co., Ltd .
W. E. Gallienne	
Pay-list	
Eburne Saw Mills, Ltd	
Clugston & Barton	
Geo. Taylor	
G. T. Baker	
Lanning, Fawcett, & Wilson, Ltd.
T. W. Foster	
John Paxton	
John Smith	
John Smith.
Kaien Hardware Co.
P McDonald	
W. Wright..,.
G. Lundgren .
P. McDonald	
F. Lazelle Co	
Edward Thomas	
The Vancouver Towel Service Co., Ltd
1 diary for log-book, Prince Rupert Wharf	
1,500 cubic feet water @ 12 cents, less 10 per cent.,
Prince Rupert Wharf	
Light account for January,       Prince Rupert Wharf.
Hardware, . n m
Stamps, n ir
Telephone, 6 months in advance,    n u
1 Pyrene fire-extinguisher aud 1 gallon liquid for
above, Prince Rupert Wharf	
Trimming arc-lamps, repairs and alterations, Prince
Rupert Wharf     	
Salaries of staff for  Januar}',  1915,  Prince Rupert
Wharf	
Labour sweeping wharf, etc., Prince Rupert Wharf.
Blacksmith-work, ,, u
Paper-punch, n n
3 tons coal, u n
Cartage, h u
20 yards cheese-cloth n ■■
Hardware, n ir
Light account for January, ■■ n
2,100 cubic feet water @ 12 cents, less 10 per cent.,
Prince Rupert Wharf	
Hardware, Prince Rupert Wharf	
Salaries of staff for February, Prince Rupert Wharf..
Labour cleaning approach,  sweeping  and cleaning
snow, Prince Rupert Wharf	
Advertising charges in calling for tenders for piles,
Bella Coola Wharf	
Hire of buggy and team to inspect bridges throughout
the district, 5 days @ $7 per day	
Labour clearing snow7 off bridges	
6 pieces 3 x 12 x 26 rough fir	
3 cases coal-oil	
5 days' wages redecking Sea Island Bridge	
Hardware for Ladner-Woodward Ferry	
Hardware, etc., for Ladner-Woodward Ferry	
Rent of wharf for coal-bunkers, 1 month	
8 dafaVS' wages as Fireman on S.S. " Wm. H. Ladner"
Wages of Ferryman, Copper City Ferry, for months of
November and December, 1914,  2 months at 880
per month	
Wages of man running ferry for month of January,
1915, Copper City Ferry	
Hardware for Kitwanga Ferry	
Wages as Ferryman for December, 1914, at Terrace
Ferry	
Assisting to run ferry during time ice in river, Terrace Ferry, 24 days @ &3	
Wages assisting to run fern, while ice in river, Terrace
Ferry, 2 days (ci $3.50."	
Wages running ferry month of Januar,v, Terrace Ferry
Hardware for Terrace Ferry 	
1 month's salary as Bridge-tender	
Services for the month of January, 1915	
Service XIII.
Postmaster, Prince Rupert	
W. Cameron, Postmaster, Stewart	
Postmaster, Prince Rupert	
Postmaster, Prince Rupert	
Thomas Cameron	
Mackenzie, Mann & Co., Ltd	
Vancouver City Water Works	
N. Lang Electric Fixture Co	
N. Lang Electric Fixture Co	
E. J. Clayton	
Government Telegraph, Prince Rupert
Government Telegraph, Prince Rupert
Government Telegraph, Prince Rupert
B.C. Telephone Co., Ltd	
C. H. Orme	
C. H. Orme	
•
Chas. Wilson, K.C	
Postage-stamps for Government Agent's Office, Prince
Ruperl	
Postage-stamps for Mining Recorder's Office, Stewart
Postage-stamps for Land Registry Office, Prince Rupert
Postage-stamps for Supreme and County Court Registry Office, Prince Rupert	
Destruction of 5 diseased cattle	
Rails and fastenings for relaying operations, Provincial Government Bridge, New Westminster...
Water, Vancouver Court-house	
150 Mazda lamps for Vancouver Court-house	
Electrical supplies for Vancouver       m 	
Rent charged for lock-up at Marysville from 31st
March, 1906, to 31st January, 1910	
Telegrams for month of October, 1914, Government
Offices, Prince Rupert '.	
Telegrams for month of November, 1914, Government
Offices, Prince Rupert	
Telegrams for month of February, 1915, Government
Offices, Prince Rupert	
Equipment and Operator's salary, Vancouver Courthouse   	
Gasolene used in Land Office for cleaning maps, etc..
Gasolene used in Land Office, Prince Rupert, for
cleaning maps, etc	
Services as Counsel in connection with Better Terms
Commission, between 20th May, 1913, and 7th
July, 1914 '	
1 50
1 62
53 55
3 65
5 00
39 00
16 50
28 80
435 00
30 90
6 45
3 00
31 50
50
1 00
3 80
47 95
2 27
4 85
435 00
53 75
35 00
184 00
6 08
10 50
12 50
7 30
51 15
10 00
20 00
160 00
80 00
9 68
90 00
72 00
7 00
75 00
5 25
70 00
20 00
62 00
5 00
25 00
10 00
10 00
153 21
43 80
67 75
2 65
ioo oo
39 30
53 40
42 80
236 50
50 Geo. 5
Auditor-General's Report.
H 15
(C.)
STATEMENT  OF SPECIAL  WARRANTS.
Issued between the Sessions of 1915 and 1916.
Date of
Approval.
March 16, 1915
ii      16,    ,,
April   19, 1915
pril 20, 1915
29
ug.  3, ii
30
n   3, ii
30
3, ,,
30
3, ii
30
3, ii
30
Aug.
3, 1915
3,
3,
3,
3,
3,
3,
3,
S,
3,
3,
Aug.
3, 1915
30
3, ii
30
ii
3, „
30
March 29, 1915
ii      29,    ii
No. of
Warrant
25
25
30
30
30
30
30
30
30
30
30
30
30
26
27
Service.
TO MEET EXPENDITURE FOR THE FISCAL YEAR ENDED
31st March, 1915.
VII.—Administration of Justice (other than Salaries).
Summoning and paying jurors and witnesses.
Miscellaneous	
VIII.—Education.
Per capita grant to city, municipality, and rural school districts..
XII.—Public Works.
Works and Buildings.
Additions and alterations to Court-house, New Westminster
Improvement of Government reserves	
Mental Hospital (general repairs)	
Protection of river banks	
Normal School, Vancouver	
Repairs to Parliament Buildings	
Roads, Streets, Bridges, and Wharves.
District	
Alberni
Cariboo
Comox
Cranbrook
Esquimalt
Greenwood
Kamloops
Okanagan
Similkameen
Ymir
Bridges throughout the Province
Subsidies to Steamboats, Ferries, and Bridges.
Quesnel Ferry	
Ladner-Woodward Ferry
Nelson Ferry	
XIII.—Miscellaneous.
Purchase of seed-grain for farmers	
Amount advanced to the City of Port Alberni by way of loan.
Totals	
Amount of
Warrant.
S 6,500 00
2,500 00
119 44
641 16
68 22
20,000 00
3,500 00
-$105,112 94
Expended.
$  5,015 95
2,353 07
1,154 !
30,000 00
29,638 05
192 26
192 26
85 90
85 90
867 84
867 84
914 03
913 75
161 34
118 65
933 71
932 21
1,308 85
1,308 85
396 56
396 56
891 71
891 71
184 00
184 00
613 99
613 94
1,181 40
1,163 50
86 58
86 56
3,543 86
3,543 86
3,765 45
3,765 45
25,456 66
25,455 12
119 44
571 16
■ 68 22
19,991 38
3,500 00
;102,932 33 H 16
Auditor-General's Report.
1916
Statement of Special Warrants.—Concluded.
Date of
Approval.
April
1,
1915
n
27,
27,
"
June
30,
30,
Nov.
3,
"
Feb.
18,
1916
April
20,
1915
June
10,
IP,
"
Aug.
3,
3,
3,
24,
T'
Sept.
3,
3,
Oct.
16,
16,
16,
II
II
Nov.
6,
18,
"
,,
22,
|l
Dec.
n
ri
17,
17,
17,
20,
30,
30,
;;
Feb.
ii
10,
10,
10,
16,
1916
April
20,
20,
20,
1915
May
21,
21,
"
„
28,
June
80,
29,
"
July
29,
„
Aug.
31,
M
Oct.
12,
28,
"
Nov.
6,
„
Dec.
1,
1,
15,
15,
30,
"
Jan.
18,
24,
28,
1916
ii
Feb.
29,
11
No. of
Warrant.
13
14
29
3
10
11
17
IS
19
20
22
23
25
26
27
31
32
33
38
39
40
41
42
43
48
49
50
51
4
5
8
9
12
15
16
21
24
2S
30
34
35
36
37
46
47
TO MEET EXPENDITURE FOR THE FISCAL YEAR ENDING
31st March, 1916.
II.—Civil Government (Salaries).
Department of Finance and Agriculture (salary, Markets Commissioner)	
pr Lands (salary, H. C. Smith, additional)	
i, m ..        W. G. Firth, „ 	
Nanaimo Agency (additional salary, Government Agent)	
Golden n » n 	
Supreme and County Court, Victoria (additional salary, S. F. Weston)	
IV—Legislation.
Expenses of elections	
XII.—Public Works.
Ferry, Nechako River at Vanderhoof	
Relief-work, Burnaby and South Vancouver	
ii Nanaimo City and Newcastle Districts	
Monashee-Edgewood Road (re interned aliens)	
Relief-work, Fort George Section, Cariboo District	
Court-house, Revelstoke	
Relief-work, Fort George Section, Cariboo District	
ii Nanaimo City, Newcastle, and Cowichan Districts	
u Fort George Section, Cariboo District	
Transformer-room, Parliament Buildings	
Stewart Lake Ferry	
Court-house, New Westminster	
Provincial Normal School, Vancouver (maintenance)	
Monashee-Edgewood Road (re interned aliens)	
Sicamous-Mara Lake Road n 	
Relief-work, Fort George Section, Cariboo District ,	
ii Nanaimo City, Newcastle, and Cowichan Districts	
Installing fire-alarm system, etc., Government House	
Expenses of His Honour the Lieutenant-Governor at Empress Hotel while
Government House was being rewired	
Monashee-Edgewood Road (re interned aliens) j	
Sicamous-Mara Lake Road m 	
Relief-work, Fort George Section, Cariboo District  	
Repairs to Parliament Buildings	
XIII.—Miscellaneous.
Amount advanced to the Corporation of South Vancouver by way of loan ....
Gratuity to the widow of the late Charles Eagles,     3 months' salary	
„ W. C. Gladwin, n 	
R. A. S. Allen, ., 	
n ii Fred Dangerfield, n 	
Purchase of seed-oats and wheat for farmers	
George Thomson, superannuation, 9 months @ §70.	
Amount advanced to City of Port Alberni by way of loan	
Gratuity to the widow of the late Robt. Saver, 3 months' salary	
11 sisters        i r Wm. J. White	
Grant to B.C. Provincial Branch of the Canadian Patriotic Fund in Victoria..
Gratuity to the widow of the late II. S. Sherwood, 3 months' salary	
Superannuation to Almond Thomas, 5 months @ $45	
Grant towards Belgian Relief Fund	
Advance on account fares and expenses of miners from Nanaimo, Ladysmith,
and Cumberland to Tabor, Coleman, Hillcrest, and other points	
Gratuity to the widow of the late E. T. W. Pearse, 3 months' salary	
To provide for grants to units of the Canadian Expeditionary Force leaving
for active service,   	
Superannuation to Margaret Beatty, Matron, New Westminster Gaol, 3 months
@ $15	
To provide for grants to units of the Canadian Expeditionary Force leaving
for overseas service	
Returned Soldiers Aid Commission, salaries, incidental expenses, etc	
Gratuity for the benefit of the children of the late S. Court, killed in action,
3 months' salary   	
Postage •.	
Amount of
Warrant.
Totals.
Expended.
$  1,640 00
$     652 45
48 00
28 00
48 00
32 00
270 00
210 00
284 94
221 62
36 00
30 00
15,000 00
4,764 50
1,100 00
754 70
25,000 00
23,756 62
23,000 00
23,000 00
10,000 00
9,999 01
10,000 00
10,000 00
10,000 00
10,000 00
1,228 59
1,228 59
13,500 00
13,600 00
5,000 00
5,000 00
6,500 00
6,500 00
6,700 00
6,700 00
2,500 00
2,438 19
200 00
137 87
3,200 00
3,126 11
1,500 00
607 16
6,500 00
6,500 00
5,000 00
5,000 00
9,500 00
9,500 00
6,000 00
5,509 21
6,260 00
5,350 79
601 60
601 60
2,100 00
2,021 17
2,500 00
2,439 52
8,400 00
6,359 61
1,000 00
581 60
10,000 00
$10,000 00
240 00
240 00
421 00
421 00
240 00
240 00
240 00
240 00
2,400 00
2,391 28
630 00
560 00
1,500 00
1,500 00
270 00
270 00
290 00
290 00
3,000 00
2,500 00
384 00
384 00
225 00
180 00
1,000 00
1,000 00
2,500 00
1,441 55
559 98
559 98
5,000 00
5,000 00
45 00
30 00
2,500 00
750 00
2,180 00
1,426 87
240 00
240 00
2,000 00
114 45
8218,472 11
S 196,329 35
VICTORIA,  B.C. :
Printed by Williaom H. Cvllin, Printer to the King's Most Excellent Majesty.
1916. 6 Geo. 5 Auditor-General's Report. H 17
(D.)
STATEMENT
Showing the Revenue and Expenditure for the First Nine Months of the Present
Fiscal Year,  viz., from 1st April to 31st December,  1915.
Revenue.
Dominion of Canada :—
Interest '.  $ 14,575 53
Subsidy  90,000 00
Grant per capita  156,992 00
Payment for lands  50,000 00
Special grant under section 1, " British North America Act, 1907 "  50,000 00
Land sales  101,281 89
Land revenue  59,987 56
Survey fees    4,355 70
Rents (exclusive of land)  65 00
Timber leases (rentals)  94,533 56
Free miners' certificates..  46,597 05
Mining receipts, general  49,611 40
Licences (trade and liquor)  62,402 10
Game licences  68,302 00
Fines and forfeitures  16,260 25
Probate fees  51,772 79
Succession duty  104,156 40
Law-stamps  62,223 19
Registry fees     192,611 53
Fees under "Joint-stock Companies Act"  29,587 76
Marriage licences  13,030 00
Real-property tax  456,492 41
Personal-property tax        255,279 65
Land-tax, wild, coal, and timber lands  503,886 06
Income-tax  318,362 00
Mineral-tax  114,760 88
Crown-granted mineral-claim tax  33,959 13
Tax-sale deeds  680 00
Log-scaling fees  23,376 81
Fees under " Moving Pictures Act"  11,800 15
Boiler inspection and exaininination fees  19,655 33
Traffic tolls, New Westminster Bridge  20,000 00
Revenue service refunds  423 93
Water revenue rentals  17,782 38
do              records      6,742 45
Printing Office  19,937 46
Bureau of Mines  307 50
Mental Hospital  26,656 02
Provincial Home  4,846 14
Sale of Government property  2,001 35
Reimbursements in aid  9,663 80
Interest (miscellaneous)  89,329 75
Interest on investment of Sinking Funds  48,231 52
Interest on fixed capital, " Dvking Assessment Adjustment Act, 1905 "  19,080 07
Timber royalty  280,558 03
Timber licences  861,180 74
Timber sales  60,265 48
Fishery and cannery licences  31,380 00
Coal and coke tax  99,253 30
Licences, taxes, and fees under " Fire Insurance Act".       71,506 11
Fees under " Motor-traffic Regulation Act"  42,190 30
Miscellaneous receipts  70,489 62
Total  $4,838,454 08
Expenditure.
I. -Public Debt  $  556,619 01
II._Civil Government (Salaries)  1,093,353 89
III.—Administration of Justice (Salaries)  41,221 01
IV.—Legislation  4,277 79
V.—Public Institutions  254,137 02
VI. - Hospitals and charities  226,100 70
VII.—Administration of Justice (other than Salaries)   182,864 77
VIII.—Education   753,192 63
IX.—Transport  27,670 43
XI.—Revenue     12,047 94
XII.- Public Works :—
Works and Buildings     $ 269,641 66
Roads, Streets, Bridges, and Wharves      1,776,803 98
Subsidies to Steamboats, Ferries, and Bridges  45,787 05
Miscellaneous  19,217 54
  2,111,450 23
XIII.—Miscellaneous  1,637,189 76
Total  86,900,125 18

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