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REPORT OF THE COMPTROLLER-GENERAL OF THE PROVINCE OF BRITISH COLUMBIA 1917-18 British Columbia. Legislative Assembly 1918

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 EEPOET
OF   THE
Comptroller-General
OF   THE   PROVINCE   OF
BRITISH COLUMBIA
1917-18
PURSUANT TO THE PROVISIONS OF THE "AUDIT ACT,"
CHAPTER 7, 7 & 8 GEO. V.
PRINTED BY
AUTHORITY   OF   THE   LEGISLATIVE   ASSEMBLY.
VICTORIA, B.C.:
Printed by William H. Cullin, Printer to the King's Most Excellent Majesty.
1918.  To His Honour Sir Frank Stillman Barnard, K.C.M.G.,
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
Comptroller-General pursuant to the provisions of the ■" Audit Act," chapter 7,
7 & 8 George V.
Respectfully submitted,
JOHN HART,
Minister of Finance.
Treasury Department,
Victoria, February 7th, 1918.  Victoria, February 7th, 1918.
Hon. John Hart,
Minister of Finance.
Sir.— I have the honour to submit for the information of the Legislative
Assembly, pursuant to the provisions of the " Audit Act," chapter 7, 7 & 8 George V.,
as follows:—
(A.) Statement of Treasury Board Overrulings (pursuant to section 31) and
Treasury Board Decisions.
(B.) Statement of Expenditures On Services which have exceeded their Appropriations (pursuant to subsection (5) of section 32).
(C.) Statement of Payments charged against the 1917-18 Appropriations which
did not occur within the Period of the Account (pursuant to subsection (e) of
section 32).
(D.) Statement of Special AVarrants issued (pursuant to subsection (6) of
section 24).
(E.) Statement of the Revenue and Expenditure for the First Nine Months
of the Present Fiscal Year, viz., from 1st .April, 1917, to 31st December, 1917
(pursuant to subsection (a) of section 42).
A. N. MOUAT, C.A.,
Comptroller-General.  COMPTROLLER-GENERAL'S  REPORT.
(A.)
TREASURY BOARD OVER-RULINGS.
RE LEGAL  SERVICES  CHARGED TO VOTE 312,  EXPERT  ASSISTANCE.
March Oth, 1917.
Memorandum for the Comptroller of Water Rights.
With reference to the enclosed voucher in favour of J. Murphy, amounting to .$645, for legal
services rendered in drafting proposed amendments to the " Water Act," -which you are allocating
as a charge against Vote 312, Expert Assistance, I am of opinion that this is not a proper charge
against said Vote 312, and that such expenditure properly relates to Vote 83, under which the
sum of $15,000 was appropriated by the Legislature for constitutional litigation and general law
costs, and the voucher should be so charged.
In view of the decision of the Treasury Board in a similar case, as set out on page 23 of the
Auditor-General's Report for 1916-17 (copy of which is enclosed herewith), I fail to see how
I can rule otherwise.
Wm. Allison,
Auditor- General.
(End.)
(Copy.)
Attorney-General,
Victoria, March 19th, 1917.
Memo, fob Mr.. Goepel, Secretary, Treasury' Board.
I call your attention to the attached memorandum from our Voucher Clerk concerning
payment of the sum of $645 to Mr. James Murphy, barrister, Ashcroft, B.C., for professional
services rendered in connection with proposed amendments to the " Water Act."
I can only refer to my predecessor's letter to you on the 27th of December, 1915, and to
what he wrote to the Auditor-General on the 20th of December, 1915, which letters appear on
page 23 of the Auditor-General's Report, 1916-17, and to assert most strongly that the sum in
question should not be charged to this Department, to our Vote No. 83, for the same reasons as
are set out in Mr. McLeod's letter to the Auditor-General of the 20th of December.
In this particular case this Department did not retain Mr. Murphy, it did not come to any
arrangement with him as to his right to remuneration, knew nothing of his work, and in a sense
is in nowise responsible for same. I wish, when occasion arises, that you would submit this
particular item to the Treasury Board for ruling.
Anticipating that the Board may confirm the ruling in Corbould-Grant case, I would then
suggest to the Board that before any arrangements are made for legal services with any practitioner, that the matter of the proposed arrangement and the remuneration be submitted to this
Department first.
The point will arise again in the near future in respect to the question of remuneration of
counsel employed by different Ministers for drafting legislation.
I submit that such accounts are properly chargeable against the Legislation Contingent Fund,
and should not be charged against the Administration of Justice Vote, which apparently has been
the practice for the past two or three years. D 8 Comptroller-General's Report. 1918
The costs of preparing legislation cannot in any sense of the word, in my opinion, be properly
said to be costs incurred in the administration of Justice, and I would ask the Treasury Board
for a ruling on this point, so that the matter can be definitely settled when bills are presented.
A. M. Johnson,
Deputy Attorney-General.
Treasury Department,
Victoria, April 12th, 1917.
The Auditor-General, Victoria., B.C.
Sir,—I beg to advise you that the Deputy Attorney-General has applied to the Treasury
Board to have the enclosed voucher for $645 in favour of J. Murphy, Ashcroft, charged to Vote
No. 294, " Miscellaneous, not detailed," instead of Vote No. 83 as suggested
I further beg to advise you that at a meeting of the Treasury Board held on the 10th instant
it was decided that the said voucher for $645 is to be charged to Vote No. 294.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
(End.)
April 17th, 1917.
Memorandum for the Comptroller of Water Rights.
With reference to your voucher No. 665 in favour of J. Murphy, Ashcroft, for $645, I beg
to advise you that the Treasury Board have directed that this expenditure be made a charge
against Vote No. 294, Service XIII.
The voucher has so been passed by the Audit Office, and Treasury cheque in payment thereof
will issue to you in due course.
Wm. Allison,
Auditor-General,
April 12th, 1917.
Wm. Young, Esq.,
Comptroller of Water Rights, Victoria, B.C.
Sir,—I am returning herewith voucher in favour of J. Murphy amounting to $105 for legal
services rendered re amendments to " Water Act," which I submit is not a proper charge against
Vote 312, and consequently cannot certify to the issue of a cheque in payment.
I have, etc.,
Wm. Allison,
(Encl.)
Auditor-General.
June 9th, 1917.
The Secretary, Treasury Board, Victoria, B.C.
Sir,—I have the honour to enclose herewith voucher representing bill of J. Murphy, Ashcroft,
amounting to $105, together with correspondence relating thereto, for professional services
rendered between 26th and 31st of March last in consultation re amendments to " Water Act."
The Comptroller of Water Rights has made this a charge against Vote 312, Expert Assistance,
Water Rights Branch (1916-17 Estimates), but it appears to me that the outlay in question is
not a proper charge against the said Vote 312, and that same relates to either Vote 83, Constitutional Litigation and General Law Costs, or Vote 24, Legislation.
I may mention that, under directions of the Treasury Board, a previous bill of Mr. Murphy's,
amounting to $645 for services in drafting amendments to the " Water Act," was made a charge
against Vote 294, Miscellaneous, not detailed in Estimates. 8 Geo. 5 Comptroller-General's Report. D 9
Pursuant to section 36 of the " Audit Act,"  I  have to request that the Treasury  Board
determine in what manner and to what appropriation the said expenditure shall be charged.
I have, etc.,
Wm. Allison,
(Encl.) Auditor-General.
Treasury* Department,
Victoria, July 31st, 1917.
The Auditor-General, Victoria, B.C.
Sir,—Referring to your letter of the 9th ultimo, enclosing voucher for $105 in favour of
J. Murphy, Ashcroft, and asking the Treasury Board to determine to what appropriation the
expenditure is to be charged, I have the honour to inform you that at a meeting of the Treasury
Board held on the 30th inst. I was instructed to inform you that the said expenditure of $105
in favour of J. Murphy, Ashcroft, is to be charged to Vote No. 292, " Miscellaneous, not detailed."
I return voucher.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
RE REFUND OF SPECIAL FIREARMS LICENCE.
Government Agent's Office,
A. V. Mouat, Esq., South Fort George, B.C., October 16th, 1917.
Comptroller-General,  Victoria, B.C.
Sir,—I beg to enclose herewith cancelled Special Firearms Licence No. 3535, together with
badge, and would request that a refund be made to this Agency.
The circumstances of the matter are as follows: Frank Ratkay came to this office and
applied for a trapper's licence. He had had one the year before from Mr. Williams direct, with
parts of the licence shown cancelled in red ink, and this was also done when the new one was
issued. A couple of days after the licence was issued, this man was hauled up by the police for
not reporting, being an alien enemy. I sat upon the case and fined him for not having reported.
He then started to kick about his trapper's licence, and I looked into the matter and thought
it would be better, seeing he was an alien enemy, that the licence be cancelled. I therefore
cancelled the licence, refunded him the $10, and forwarded the licence, together with the badge,
to Mr. Williams, requesting him to give me a refund. He replied stating that he had no power
to make a refund of this nature, but that I should take up the matter with you direct, which I
am now doing.
Yours truly,
T. W. Herne,
(Encl.) Government Agent.
October 24th, 1917.
The Government Agent, South Fort George, B.C.
Our File No. 12—Special Firearms Licence No. 3535.
Sir,—With reference to your letter of 15th instant, I regret that I am unable to approve of
payment of this refund. The moment the $10 was received by you from the trapper it became
a portion of the general revenue of the Province, and under these circumstances should not have
been refunded.
Licence No. 3535, together with the badge, is returned to you herewith.
Yours truly,
A. N. Mouat,
Comptroller-General. D 10
Comptroller-General-'s Report.
1918
Treasury Department,
Victoria, December 13th, 1917.
The Comptroller-General, Buildings.
Your File No. 12.
Sir,—Referring to your letter of the 24th October last, addressed to the Government Agent
at Fort George, in which you declined to pass a voucher for $10, being refund of Special Fire
Arms Licence No. 3535 made by the Agent to one Frank Ratkay, an enemy alien, on the ground
that the said sum having been taken into revenue should not have been refunded, I am directed
to inform you that at a meeting of the Treasury Board held on the 11th inst. it was resolved that
the refund should be allowed.
I shall be pleased, therefore, if when the voucher is again presented, you will pass same.
I have notified the Government Agent at Fort George.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
TREASURY BOARD DECISIONS.
RULINGS OF THE AUDITOR-GENERAL SUSTAINED BY THE TREASURY BOARD.
RE REFUNDS TO ANDREW LAIDLAW.
December 14th, ,1010.
The Government Agent, Ashcroft, B.C.
Voucher No. 701.
Sir,—Your Voucher No. 701 is refused payment as to $6,480 on the ground that the money-
was not justly due to Mr. Laidlaw; that the records of the Lands Department do not disclose
that the applications to purchase, except as to those hereinafter set out, had been disallowed
previous to the refunds being made; and that section 4 of the " Soldiers' Homestead Act," being
chapter 59, 1916, precludes the Department of Lands from authorizing any refunds of deposits
on applications to purchase in default at 31st December, 1915.
The following refunds will be passed when submitted on a separate voucher:—
A. to P.
In Nam!
of.
Amount of
Deposit.
Date
disallowed.
161
$320
320
320
320
160
15/7/14
22/12/14
9/11/14
173
271
Ella Warren	
272
15/7/14
12/8/14
282
Chas. O. French	
I have, etc.,
Wm
Allison,
Auditor-
General.
P.S.—Voucher returned herewith.
(Copy.)
Minister of Lanbs,
Victoria, January 10th, 1917.
The Secretary, Treasury Board, Victoria, B.C.
Sir,—I herewith beg to appeal for relief from the action of the Auditor-General in disallowing Refund Voucher No. 701, submitted by the Government Agent at Ashcroft, as to $6,480 held
by the Auditor-General to be an overpayment.    The circumstances are as follows:— 8 Geo. 5
Comptroller-General's Report.
D 11
Mr. Andrew Laidlaw was interested in some twenty-seven applications to purchase lands
which were filed in the Ashcroft office, and in connection with which a deposit of 50 cents per
acre was paid.
In dealing with these applications in 1914, the Department of Lands directed the disallowance of five of the said applications and the repayment of deposits amounting to $1,440.
At this time action had' been commenced in the Courts by the surveyors who surveyed the
lands in question for the payment of moneys due them by Mr. Laidlaw, and the Court appointed
a receiver to receive any moneys due to Mr. Laidlaw.
The Government Agent, in consequence of this action, was directed to withhold payment of
the refunds for the present.
In September, 1916, the Lands Department was advised that the parties to the litigation
had settled their differences, and consent was given to the payment to Laidlaw, or his order, of
any moneys due him.
The Government Agent at Ashcroft, on September 5th, was accordingly instructed to carry
out the instructions he had received as to the payment of refunds on applications which had
been disallowed, involving the payment of $1,440.
Through some misunderstanding the Government Agent refunded all of the twenty-seven
deposits in which Mr. Laidlaw was interested, amounting in all to $7,920.
As the lands in question have all been resumed by the Crown through the disallowance of
the purchase applications, and have been surveyed at the expense of the purchase applicants,
it is requested that relief be given by confirming the payment made by the Government Agent
at Ashcroft as to the sum of $6,480 held to be an overpayment.
Yours truly,
T. D. Pattullo,
Minister of Lands.
Treasury* Department,
Victoria, January 11th, 1917.
The Auditor-General, Victoria, B.C.
Sir,.—The Honourable the Minister of Lands has given notice of appeal to the Treasury
Board for relief from your action in disallowing Voucher No. 701, submitted by the Government
Agent at Ashcroft, as to $0,480 held by you to be an overpayment.
Will you kindly let me have your reasons for refusing to pass the voucher, so that I may
submit the case to the Treasury Board.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
The Secretary, Treasury Board, Victoria, B.C.
January 15th, 1917.
Re Ashcroft Agency Voucher No. 701 for $7,920.
Sir,—Referring to your letter of 11th inst., a voucher in favour of Andrew Laidlaw for
$7,920, the original of which I presume is already in your hands, was paid by the Government
Agent, Ashcroft, on September 7th, 1916, and purports to be refunds on account of applications
to purchase disallowed by the Department of Lands.
The said voucher contains numerous items, but the records of the Lands Department only
show the following applications to have been disallowed, and entitled to a refund of the deposit
of 50 cents per acre within the meaning of the Act, viz.:—
A. to P.
In Name of.
Amount of
Deposit.
Date
disallowed.
161
$320
320
320
320
160
15/7/14
22/12/14
9/11/14
15/7/14
12/8/14
173
271
272
■282
Chas. O. French	 D 12 Comptroller-General's Report. 1918
The remainder were all applications which had received favourable consideration, and there
is nothing on file to show they were disallowed prior to the refund being made; but apparently
after receipt of the voucher the following memo, was made on the copy of the Deputy Minister's
letter to Mr. Christie, dated September 5th, 1916:—
" 25/9/16. D. M. directs that this letter be taken as authority for refunds of all deposits
included in Voucher 701 and that allowed applications be marked ' disallowed.'
" W. T."
In this connection attention is directed to the provisions of section 4 of the " Soldiers'
Homestead Act," being chapter 59, 1916, which enacts in part:—
" Subject only to the provisions of this Act in regard to the right to proportionate allotment
and grant upon payment of taxes, every application for purchase of Crown lands (in respect
whereof any default on the part of the applicant to purchase existed on the 31st day of December,
1915) . . . not heretofore completed by payment in full of the purchase price for the land
applied for, is hereby abrogated and cancelled, and every right, title, interest, claim, and demand
whatsoever of the applicant and those claiming through and under him is hereby abrogated and
cancelled, and all the lands comprised in every such application not heretofore completed by the
payment in full as aforesaid shall be and are vested in the Crown    .    .    .    ."
It would therefore appear:—
(1.) That Mr. Christie had no authority to make refunds amounting to $6,480.
(2.) That the applications to purchase were marked " disallowed " by the Lands Department
after receipt of the paid voucher.
(3.) That section 4 of the " Soldiers' Homestead Act" precludes the Lands Department from
making refunds of deposits on applications to purchase in default at 31st December, 1915.
I have declined to approve of the refunds, other than the five applications amounting to
$1,440, 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."
I have, etc.,
Wm. Allison,
Auditor-General.
Treasury Department,
Victoria, April 14th, 1917.
The Auditor-General, Victoria, B.C.
Re Ashcroft Agency-, Voucher No. 701, $7,920.
Sir,—Referring to your letter of the 14th December, 1916, addressed to the Government
Agent at Ashcroft, in which you refused to pass certain items for refund of deposit land sales,
$6,480, included in Voucher No. 701 for $7,920 in favour of Andrew Laidlaw, on the ground
that the money was not justly due, I beg to state that at a meeting of the Treasury Board held
on the 10th instant your ruling was sustained.
I enclose original Voucher No. 701 for $7,920, and I shall be pleased if you will segregrate
the same and pass a voucher for the items referred to in your letter amounting to $1,440. The
disposal of the balance, $6,480, wrongly paid by the Government Agent at Ashcroft, will be dealt
with later.
I have, etc.,
W. J. Goepel,
', Secretary, Treasury Board.
(Encl.) 8 Geo. 5 Comptroller-General's Report. D 13
(Copy of Order in Council.)
No. 576.
Approved 14th May, 1917.
A. C. R.,
B.C., E.C.
To His Honour the Lieutenant-Governor in Council:
The undersigned has the honour to report for the consideration of the Council the
following:—
That the Select Standing Committee on Public Accounts has reported to the Legislative
Assembly on the payment of $7,920 to Andrew Laidlaw as a refund of money paid on account
of lands, and found that the sum of $6,480 was refunded to the assigns of Andrew Laidlaw
contrary to Statute. *
That the report of the said Select Standing Committee was adopted by the Legislative
Assembly on the 4th May instant:
And to recommend that the said sum of $6,480 be written off the books of the Treasury as
an irrecoverable debt to the Crown as at the 31st March, 1917.
Dated this 10th day of May, a.d. 1917.
H. C. Brewster,
Minister of Finance.
Approved this 10th day of May, a.d. 1917.
H. C. Brewster,
Presiding Member of the Executive Council.
May 14th, 1917.
The Deputy Minister of Finance, Victoria, B.C.
Sir,—I am enclosing herewith for disposition, as approved by Order in Council No. 576,
voucher in favour of Andrew Laidlaw covering refund of the deposit of 50 cents per acre under
certain applications to purchase lands, amounting to $6,480, which was paid by the Government
Agent, Ashcroft, contrary to Statute.
I have, etc.,
Wm. Allison,
Auditor-General.
(Encl.)
RE  CHARGING COST OF DYKING TO NURSERY VOTE.
January 25th, 1917.
Memo, for the Deputy Minister of Public Works.
With reference to the enclosed voucher in favour of J. W. Pike for $2,000, on what grounds
is dyking to be considered a charge against the appropriation for the Nursery at Essondale'!
Wm. Allison,
Auditor-General.
(Encl.)
Public Works Department,
Victoria, January 30th, 1917.
Mental Hospital, Essondale—Memorandum for Auditor-General.
In reply to your memorandum of the 25th instant, the dyke was built to protect the land
required for nursery purposes.
J. W. Pike voucher returned herewith.
J. E. Griffith,
Deputy Minister and Public Works Engineer.
(Encl.) February Sth, 1917.
The Deputy Minister of Public Worfcs, Victoria, B.C.
Sir,—With reference to voucher submitted from your Department in favour of J. W. Pike,
amounting to $2,000 for construction of dyke along border of Coquitlam River, you state in your
memorandum of 30th ultimo that this dyke was built to protect the land required for nursery
purposes, but on making inquiries I find that this is not the case.
I am again returning voucher herewith, which I shall have to decline to pass for payment
on the ground that such expenditure is not a proper charge against Vote 132, Nursery.
I have, etc.,
Wm. Allison,
Auditor-General.
(Encl.)
Public Works Department,
Victoria, February 14th, 1917.
Mental Hospital, Essondale—Memorandum for the Auditor-General.
Having reference to your letter of the 8th instant and the voucher of Mr. J. W. Pike for
construction of dyke for the Mental Hospital, enclosed is copy of my letter to Dr. McKay and
his reply.
Voucher appended hereto.
J. E. Griffith,
Deputy Minister and Public Works Engineer.
(Encl.)
(Copy.)
February 10th, 1017.
,/. G. McKay, Esq., M.D.,
Acting Medical Superintendent, Mental Hospital,
Essondale, B.C.
Mental Hospital, Essondale.
Sir,—I am returning herewith voucher of J. W. Pike, $2,000. Please note the correspondence
that has taken place between the Department and the Auditor-General; copies enclosed. I
seemed to be under the impression the dyking was in connection with the nursery land, but the
Auditor-General, from inquiries he has made, says not.
Yours obediently,
•* . J. E. Griffith,
Deputy Minister and Public Works Engineer.
(Encl.)
(Copy.)
Essondale, B.C., February 12th, 1917.
The Deputy Minister and Public Works Engineer, Victoria, B.C.
Sir,—I beg to acknowledge your letter of the 10th hist, reference No. 439, returning voucher
for $2,000, made out in favour of J. W. Pike for the construction of a dyke along the border of
the Coquitlam River.
On looking over our request for estimates for the fiscal year 1916-17, Vote 132 was made out
to the Provincial Nursery, Essondale. This might, in a sense, be more or less misleading, but it
was done with the idea in view of segregating Colony Farm proper from the land other than
that dyked, and ultimately this said land will be used for nursery and vegetable truck. 8 Geo. 5 Comptroller-General's Report. D 15
The appropriation for the dyke was revoted from the previous year and is incorporated in
the $13,000 for clearing and breaking 75 acres of new land, as well as construction of the dyke.
I am therefore returning the voucher to you.
I have, etc.,
J. G. McKay,
Acting Medical Superintendent.
February 20th, 1917.
The Deputy Minister of Public Works, Victoria, B.C.
Sir,—With reference to your memorandum of 14th instant, I have already declined to pass
voucher of Mr. J. W. Pike, amounting to $2,000 for construction of dyke along border of
Coquitlam River, on the ground that such expenditure is not a proper charge against Vote 132,
Nursery, and this objection still holds.
From inquiries I have made I find that the dyke in question can by no means be considered
as adjacent to or of benefit to that portion of the land at present being utilized for growing
vegetable truck, etc., which is designated by the name " Nursery."
In any event such work as dyking can only be considered as relating to the land as a whole,
and is properly a capital charge against the Colony Farm.
I have, etc.,
Wm. Allison,
Auditor-General.
(End.)
(Copy.)
Public Works Department,
Victoria, February 23rd, 1917.
Mental Hospital, Essondale—Memorandum for the Deputy- Minister of Finance.
This Department appeals from the decision of the Auditor-General regarding voucher of
J. W. Pike for dyking-work done at the Mental Hospital, Essondale, and begs to have placed
before the Treasury Board the correspondence and voucher appended herewith.
J. E. Griffith,
Deputy Minister and Public Works Engineer.
(Encl.)
Treasury Department,
Victoria, February 24th, 1917.
The Auditor-General, Victoria, B.C.
Re Mental Hospital.
Sir,—Referring to your letters of the Sth and 20th instant, addressed to the Deputy Minister
of Public Works, in which you refuse to pass a voucher for $2,000 for construction of dyke along
border of Coquitlam River on the ground that such expenditure is not a proper charge against
Vote No. 132, and that the said amount of $2,000 can only be considered as relating to the land
as a whole and is properly a capital charge against the Colony Farm, I beg to state that the
Public Works Department have appealed against your ruling to the Treasury Board, and I shall
be pleased to know if you have anything further to state in the matter.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
February 26th, 1917.
The Secretary, Treasury Board, Victoria, B.C.
Sir,—I am in receipt of your letter of 24th instant, advising that the Public Works Department have appealed to the Treasury Board against my ruling in refusing to pass a voucher for
$2,000 for construction of dyke along border of Coquitlam River. D 16 Comptroller-General's Report. 1918
I have already set out my reasons in previous correspondence for refusing to pass this
expenditure and have nothing further to add in the matter.
I have, etc.,
Wm. Allison,
Miditor-General.
Treasury Department,
Victoria, April 12th, 1917.
The Auditor-General, Victoria, B.C.
Re Mental Hospital.
Sir,—Referring to your letters of the 8th and 20th February last, addressed to the Deputy
Minister of Public Works, in which you refused to pass a voucher for $2,000 for construction of
dyke along border of Coquitlam River on the ground that such expenditure was not a proper
charge against Vote No. 132, I beg to state that at a meeting of the Treasury Board held on the
10th instant your ruling was upheld.
Provision will be made in the Supplementary Estimates for the said expenditure of $2,000.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
RE DONATION TO CORPORATION OF DELTA.
December 21st, 1916.
The Deputy Minister of Public Works, Victoria, B.C.
Sir,—I am returning herewith voucher in favour of the Corporation of Delta for $100,
purporting to be a donation towards repairs of the Sunbury Wharf, which I am unable to pass
for payment, for the reason that such expenditure does not appear to be a proper charge against
the Government.
It is observed that you are allocating same as a charge against Vote 133, Colony Farm,
General Repairs, but I am at a loss to understand how a donation to the Corporation of Delta
can be considered as relating to this appropriation.
I have, etc.,
Wm. Allison,
Auditor-General.
(Encl.)
Provincial Mental Hospital,
Essondale, B.C., December 29th, 1916.
The Auditor-General, Victoria, B.C.
Sir,—I am to-day in receipt of a voucher in favour of the Corporation of Delta, Ladner, for
the sum of $100, which Mr. Griffith, Deputy Minister and Public Works Engineer, has returned,
accompanied by a copy of your letter to him, and in explanation I would say that in using the
word " donation " it is really misleading in this case, as it was not a donation, but simply our
proportion of the expenditure for the repair of the said wharf, which was in a dangerous
condition.
I am therefore returning the voucher to you, hoping that this explanation will be satisfactory.
You will note that we have changed the phraseology of the said voucher.
I have, etc.,
J. G. McKay,
Acting Medical Superintendent. 8 Geo. 5 Comptroller-General's Report. D 17
January 5th, 1917.
The Acting Medical Superintendent,
Provincial Mental Hospital, Essondale, B.C.
Sir,—I am in receipt of your letter of 29th ult., returning voucher in favour of the Corporation of Delta, Ladner, with the explanation that the proposed payment of $100 is not a donation,
but simply the Government's proportion of the outlay for the repairs of Sunbury Wharf, which
was in a dangerous condition.
I am at a loss to understand how it is to be construed that the Government is to be held
responsible for the upkeep of municipal wharves.
In the case in point, we may be the greater user of this wharf, but in operating the Sunbury
Farm, and paying our proper proportion of taxes, we are in the same position as any other
farmer of the community.
If a particular farmer is the greater user of a municipal wharf at a particular point, does
the municipality hold him responsible for repairs?    I do not think so.
I have already declined to pass your voucher for $100 on the ground that the expenditure
is not a proper charge against the Government, and this objection still stands.
I have, etc.,
Wm. Allison,
Auditor-General.
(Encl.)
(Copy.)
Provincial Mental Hospital,
Essondale, B.C., February 6th, 1917.
The Honourable the Treasury Board, Victoria, B.C.
Sirs,—I have the honour to enclose a voucher made payable to the Corporation of Delta for
the sum of $100, which has been rejected by the Auditor-General, who states that it is not a
proper charge against Vote 133, General Repairs.
The reason for this expenditure was that the wharf at Sunbury, which we use a great deal,
was in a deplorable condition and we were endangering our horses in driving over it. The matter
was taken up with the municipality, and they requested from us $250 of a $500 expenditure which
they had decided to make on repairing same. We finally compromised by offering them $100,
feeling that it was much more advantageous to the Government to make this donation than to
run the risk of having our horses injured.
Hoping that this explanation will meet with the approval of your Board,
I have, etc.,
J. G. McKay,
Acting Medical Superintendent.
Treasury Department,
Victoria, February 10th, 1917.
The Auditor-General, Victoria, B.C.
Sir,—I beg to inform you that the Acting Medical Superintendent of the Provincial Mental
Hospital at Essondale has given notice of appeal to the Treasury Board from your decision to
decline to pass a voucher for $100 in favour of the Corporation of Delta for donation towards
repairs of the Sunbury Wharf. The reason for your refusal is as set out in your letter of the
5th ultimo.   The appeal will probably be heard early next week.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board. D 18 Comptroller-General's Report. 1918
Treasury Department,
Victoria, April 12th, 1917.
The Auditor-General, Victoria, B.C.
Re Colony Farm Voucher, $100.
Sir,—Referring to your letter of the Sth January last, addressed to the Acting Medical
Superintendent, Provincial Mental Hospital, in which you refused to pass voucher for $100 as a
grant from the Mental Hospital to the Corporation of Delta, Ladner, for repairs to the Sunbury
Wharf, on the ground that the expenditure was not a proper charge against the Government,
I beg to state that at a meeting of the Treasury Board held on the 10th instant your ruling
was sustained.
In view, however of the facts, the Government will make provision for the payment of the
said $100 in the Supplementary Estimates.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Boar.d.
RE REFUNDS OF REVENUE COLLECTED IN ERROR.
September 9th,  1016.
Memorandum for the Acting Chief Forester, Forest Branch.
With reference to the enclosed requisition by voucher for payment of $2,839.86, as authorized
by Order in Council No. 550, to the Nirnpkish Lake Logging Company, Limited, by way of
compensation for timber erroneously taken from Timber Licences Nos. 6520-1 owing to imperfect departmental maps, I beg to state that such payments can only be made under legislative
authority, and as I can find no vote for this purpose, I shall have to decline to certify to the
issue of a cheque, on the ground that there is no appropriation.
This action is taken under section 25 of the " Audit Act."
I have, etc.,
Wm. Allison,
Auditor-General,
(Encl.)
(Copy.)
'"'■ Forest Branch,
Victoria, February 24th, 1917.
Memo, to the Secretary of the Treasury- Board—Refunds of Revenue
collected in Error.
A specific case is that of a timber sale made by the Department on Cracroft Island in
1914. Logging took place and stumpage per thousand feet of timber cut was collected by the
Department over and above the usual royalties.
The boundary of the sale was taken as that of a surveyed licence adjoining, but resurvey
by the licensee overlapped the licence on to the timber sale area to the extent of 137 acres.
The Department was then placed in the position of having sold timber belonging to a licensee.
Settlement was arranged so that stumpage received should be paid over to the licensee;
this was approved by Order in Council 550, approved June 21st, 1916; voucher was drawn
providing for refund of revenue that had thus been collected in error; but the Auditor-General
took the position that such a payment could only be made under legislative authority, and there
being no vote for such a purpose the voucher as drawn could not be passed by his office.
The voucher in question is attached hereto with the Auditor-General's memorandum.
My contention is that as collections are paid to the credit of different revenue accounts,
so also the correction of errors in such collections should be to the debit of such accounts by
refund voucher.
M. A. Grainger,
•'■ '■■"'"-» ■ ./.-*:*- :. Chief Forester. 8 Geo. 5 Comptroller-General's Report. D 19
Treasury Department,
Victoria, April 12th, 1917.
The Auditor-General, Victoria, B.C.
Sir,—With reference to your letter of the 9th September last, addressed to the Chief Forester,
in which you refused to pass voucher for refund of certain timber royalties to the Nimpkish Lake
Logging Co. amounting to $2,839.86, I beg to state that at a meeting of the Treasury Board held
on the 10th instant your ruling was upheld.
Provision for the payment will be made in the Supplementary Estimates.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board.
RE  REFUND OF LEASE RENTALS.
March 3rd, 1917.
The Chief Forester, Forest Branch, Victoria, B.C.
Sir,—With reference to vouchers submitted by you for the following refunds under alleged
authority of Order in Council approved 24th February, 1915, viz.:—h . \
Thornton Fell, Victoria, B.C.—Refund of amount paid in ' ■■ .,•    ,
excess as rental of Lease No. 4, covering Lot 44, Say-   .->
ward.   Term of original lease expired on 16fh March,
1909.
Rental paid from 16th March, 1912, to 16th March,
1915, at rate of $630 per year (three years)  .. $1,890 00
Should have been at rate of $450 per year (three
years)        1,340 00
  $   540 00
Thornton Fell, Victoria, B.C.—Refund of amount paid in
excess as rental of Lease No. 3, covering Lot No. 43,
Sayward. Term of original lease expired 16th March,
1909. ;
Rental paid from 16th March, 1912, to 16th March,
1915, at rate of $175.35 per year (three years)  $   526 05
Should be at rate of $125.25 per year (three years)       375.75
  $   150 30
Land, Log & Lumber Company, Limited, Minneapolis, Minn.
—Refund of rental paid in excess on lease covering Lot
111, Sayward. Term of original lease expired March
18th, 1911.    .
Rental paid from date of expiry to March 18th,
1915, at $2,454.90 per year   (four years)    $9,S19 60
Should have been $1,753.50 per year  (four years)    7,014 00
 $2,805 60
I presume that the Order in Council in question is based upon section 53 of the " Revenue
Act," but I am of opinion that the said section does not apply in this case, and before the refunds
can legally be made it will be necessary to have a vote of the Legislature covering same.
The fees derived from the leases have become part of the Consolidated Revenue Fund, and
the amount or any portion thereof cannot be remitted except under legislative authority.
So far as I can perceive, no such authority exists;   consequently I am precluded by the
" Audit Act " from authorizing payment.
The vouchers are returned herewith.
I have, etc.,
Wm. Allison,
Auditor-General.
(Encl.) D 20 Comptroller-General's Report. 1918
(Copy.)
Forest Branch,
Victoria, March 3rd, 1917.
Memo, to the Secretary of the Treasury- Board—Refund of Revenue
collected in error. .
Timber leases renewed in perpetuity were required to take on new rental conditions on expiry
of each twenty-one-year period, such conditions being fixed by the provisions in the Act at such
time of expiry.
In 1905 all timber lease conditions were abolished from the Act, no provision being made for
lease renewal as above.
For years after, leases kept falling due for new rental conditions and there were none left
in the Act to be applied to them. An effort was made to make them pay the same as for licences
(21 cents an acre), and the Land, Log & Lumber Company (among others) paid this under
protest.
Subsequently the matter went before the Attorney-General, who ruled that the correct rate
payable was 15 cents per acre, this having been the last rate established in the Act, and there
having been a reference therein (at the time of repeal of leasehold conditions) that the rights
of bona-flde lessees should not be injured by repeal.
Refund of $2,806.60 to the Land, Log & Lumber Company and $690.30 to Thornton Fell (the
difference between the 21-cent rental then paid under protest and the true amount) must therefore be made. As this was " revenue collected in error," I contend that refund should be made
from revenue. In view of the objection taken by the Auditor-General your ruling on this point
is desired.
M. A. Grainger,
Chief Forester.
Treasury Department,
Victoria, April 12th, 1917.
The Auditor-General, Victoria, B.C.
Sir,—Referring to your letter of the 3rd ultimo, addressed to the Chief Forester, in which
you refused to pass the following vouchers for refund of lease rentals on the ground that no
authority existed for the payment:—
Thornton Fell     $   540 00
Thornton Fell          150 30
Land, Log & Lumber Co., Ltd     2,805 60
$3,495 90
I beg to state that at a meeting of the Treasury Board held on the 10th instant your ruling
was sustained.
Provision will be made for this expenditure in the Supplementary Estimates.
I have, etc.,
W. J. Goepel,
Secretary, Treasury Board. 8 Geo. 5
Comptroller-General's Report.
D 21
(B.)
UNPROVIDED   ITEMS IN  EXPENDITURE FOR THE FISCAL YEAR ENDED
3 1st MARCH, 1917.
STATEMENT of Expenditures on Services which have exceeded their Appropriations, from
1st April, 1916, to 31st March, 1917, and for which Overexpenditure the Sanction of
Parliament is required.
No. of
Vote.
SERVICE.
Total
Appropriation.
Total
Expenditure.
Overexpended.
37
VI.—Hospitals and Charities.
8276,000 00
$280,985 55
$5,985 55* D 22
Comptroller-General's Report.
1918
(C)
STATEMENT OF PAYMENTS CHARGED AGAINST THE 1917-18
APPROPRIATIONS WHICH DID NOT OCCUR WITHIN
THE PERIOD OF THE ACCOUNT.
Vote
No.
Date of Service.
Name.
Particulars.
Amount.
22
23
February, 1916, to
March, 1917......
Sept., 1916	
Jan., 1917	
Stewart, J	
Registrar of Voters, Newcastle Electoral District, 14
months @ $50 per annum   	
$58 33
4 50
25
Courtney, C. K	
Services rendered prior to the opening of the Session
of 1917	
50 00
Service V.
31
32
May, 1914	
Jan., 1916	
Feb. to March, 1916
Henry Nursery & Seedhouse, The
Burris & Archibald	
News Publishing Co., Ltd., The...
12 swarms bees and supplies, $341.25 ; interest, $62.05
Examination and certificate of insanity	
Rebinding books, Land Registry Office, Nelson	
$403 30
5 00
30 00
42
42
December, 1916, to
March, 1917	
March, 1917	
March, 1917	
Nov., 1916	
Nov., 1916	
December, 1916, to
March, 1917	
Feb., 1917	
Dec, 1916	
Feb. to March, 1917
Nov. to Dec, 1916.
March, 1917	
April to Oct., 1913.
July, 1916, to
March, 1917	
February, 1914, to
Jan., 1915	
Dec, 1916	
Wood, W. H....
Deighton, A. G.
For money expended on behalf of E. Alexander
Supplies to Mrs. Chris Peterson	
Supplies to Mrs. Hennerd	
$55 00
18 55
6 20
Service VII.
69
70
72
72
72
75
78
79
Witness fees and expenses.
Peters, Dennis	
Herchmer & Martin	
Ogilvie, W. P	
Gomm, W. E	
Levy's Restaurant	
Elko Water, Light & Power Co.
Scarlett, Mrs. J. P	
Millard, Dr. H. P	
Crow's Nest J
i Coal Co., Ltd.
Lafleur, MaeDougall, Macfarlane & Pope
Hawkins, F. G., J.P	
Rex v. Luey Hope	
Services as Interpreter, Rex v. Luey Hope.
Counsel fees	
Counsel fees, Rex v. Sicinis    	
Viewing body of W. P. McClurg	
Meals for prisoners	
Water-rent, Nov. and Dec. 1916, Elko Police Office...
Meals for prisoners	
Medical examinations and expenses  in   connection
with inquests	
Electric light, Michel Lock-up, 9 months <
month	
$5.10 per
Legal advice re Companies reference re John Deere
Plough Co	
Expenses, Rex v. Hansen ,	
9 90
4 00
40 00
25 00
5 00
2 45
4 00
67 50
100 00
5 50
Service VIII.
93
April, 1915, to Jan.,
1917	
Trustees, Telegraph School District....
Grant for incidental expenses	
til 50
Service IX.
95
Nov. to Dec, 1916.
Robertson, W. F	
$128 25 8 Geo. 5
Comptroller-General's Report.
D 23
Statement of Payments charged against  1917-18 Appropriations—Concluded.
Service XII.
Vote
No.
126
128
142
148
178
179
179
183
183
183
187
205
Date of Service.
Nov., 1916 	
Jan., 1917	
1913	
Oct. to Nov., 1916.
Dec, 1916, to Jan.,
1917	
Feb., 1917	
March, 1917	
November, 1916, to
March, 1917	
Nov., 1916	
Jan. to March, 1917
Dec, 1916	
Jan., 1917	
Osier, F. & G, Ltd	
Mackay & Gillespie, Ltd.
Thompson, H. A,   	
Mouat Eros.
Brady, J. C	
Pay-list (Foreman J.
Horwell, A	
Vancouver Engineering Works, Ltd..
Dahl, Peter	
Faber, J. P	
Schaake Manufacturing Co	
Electric-light fittings	
6,000 tb lump coal @ $7.75 per 2,240 tt>	
Grading, levelling, seeding to grass, and fencing site
of excavation on his property at Nicomen Island..,
Lumber and spikes	
Salary and expenses as Engineer, Toby Road Cut-off.
L. MacKay)  Toby Creek Dam .  	
Toby Creek Dam	
Bolts, spikes, and repairs to pile-driver 	
Casting, etc., Nechako River Bridge.	
Claim for personal injury, 33 days @ $2	
2 days' labour, Brisco Ferry, omitted from pay-list.
Repairing rudder stock, S.S. " W. II. Ladner"	
$663 90
20 76
37 00
9 05
311 90
234 00
677 50
51 73
64 05
66 00
6 00
82 40
Service XIII.
256
273
273
275
282
289
292
Nov. to Dec, 1916.
March, 1917	
March, 1917	
March, 1917	
April, 1913	
July, 1915, to Nov.,
1916	
Jan. to March, 1917
Black, Donald, M.D	
Imperial Oil Co., Ltd., Tht
Exley, J. W	
Carswell Company, The...
B.C. Electric Railway Co.
Jones & Rant.
Bruce, R.  R..
Corporation of the City of Nanaimo .
Fees for examinations of pupils and mileage	
Gasolene for launch " Wakesia"	
Repairs to launch "Wakesia"	
Blig-h statutory annotations	
Maintaining Provincial Government track on West
minster Bridge and west approach	
Balance of track-rental	
3 months' rent of building used as Government Office.
Wilmer	
Second payment account proportion of cost of improve.
ments, Lots 15 and 16, Block 55	
$ 79 00
41 12
13 00
5 00
130 52
33 10
24 00
95 20
Service XIV.
295
295
306
Jan. to Feb., 1916.
Feb., 1917	
Oct. and Nov., 1916
Walsh, W. H
Noot, J. R..,
Mills, H	
Supplies, launch " Alanbee "	
Travelling expenses, Feb. 17-23, 1917	
2 months' allow-ance as Observer, Mission Creek
$ 6 60
27 50
10 00 D 24
Comptroller-General's Report.
1918
(D.)
STATEMENT  OF  SPECIAL  WARRANTS  ISSUED   BETWEEN   THE   SESSIONS
OF 1917 AND 1918.
Date of
Approval.
Aug.
27, 1917
Sept.
it
12, 1917
12,   ,i
;';
12,   ii
12,   ,i
25, ,.
26, .,
27, ,.
..
27,   ,.
Dec
it
3,   ,.
12,   ,,
Jan.
15,   ,.
8, 1918
Jan.
8, 1918
Sept.
18, 1917
Jan.
19, 1918
Feb.
6, 1918
6,   ,.
Oct.
26, 1917
Sept.
28, 1917
Feb.
4, 1918
Aug.
27, 1917
29,   ,.
Oct.
Nov.
27,   „
27,   .,
12,   it
Dec.
28,   i,
•t
28,   „
..
28,   ti
Jan.
it
5, 1918
21,   „
it
Feb.
it
23,   „
23,   „
23,   it
25,   ,,
6,   ,.
6,   i,
No. of
Warrant.
9
12
13
14
27
28
10
37
46
47
2
7
21
22
25
33
34
39
40
41
42
44
45
Service.
TO MEET EXPENDITURE FOR THE FISCAL YEAR ENDING
31st MARCH, 1918.
II.-— Civil Government (Salaries).
Provincial Normal School, Vancouver, additional to amount available in
Estimates for Assistant Master at 82,400	
Supreme and County Courts, Victoria, O. H. C. Barton, (additional salary).
w ii ii L. P.   Woodruff (salary from 15th
June, 1917)	
Land Registary Office, Vancouver, G. W. Emery (salary from 21st April, 1917)
,.     * ., J. W. Tillotson (salary from April 7th, 1917)
Department of Mines, D. E. Whittaker (additional salary)	
Department of Railways, M. E. Moreton (additional salary) 	
Land Registry Office, Kamloops, additional to amount available in Estimates
for 1 Clerk at §1,080	
Land Registry Office, Kamloops, R. T. Thorburn (salary from 12th September.
1917)	
Legislative Library, Mrs. J. H. McGregor (additional salary)	
Provincial Police, 9 Chief Constables (additional salary for 6 months in lieu
of licence inspection fees)	
Government Agency, Anyox, H. Andrew (salary from 1st October, 1917)	
Superintendent of Provincial Police,  additional to amount available in
Estimates	
III. —Administration of Justice.
Warden, Oakalla Prison Farm, additional to amount available in Estimates
IV.—Legislation.
Expenses in  connection with inquiries by Select Standing Committees
(additional to amount voted)	
Expenses of Elections (additional to amount voted)	
V.—Public Institutions (Maintenance).
Mental Hospital, EssondaIe(salaries of employees), additional to amount voted
Colony Farm, Essondale (maintenance), n m
VI.—Hospitals and Charities.
Special Grants to Hospitals (additional to amount voted)	
X. —Agriculture.
Stocking and operating " Frondeg Farm "	
XL—Revenue Services.
Commission, Courts of Appeal,  travelling expenses,   and   miscellaneous
(additional to amount voted) ,	
XIL—Public Works.
Special Guard, Parliament Buildings (additional to amount voted)	
Armstrong,  Morrison & Company, Ltd., interest on deferred payments.
contract Pitt River Bridge	
Ferry, Skeena River, Breckenridge (additional to amount voted).	
Bridge-tender at Eburne (additional to amount voted)	
Roads,  streets, bridges, and wharves, Richmond District (additional to
amount voted)	
Roads, streets, bridges, and wharves, Cariboo District (additional to amount
voted) 	
Roads,  streets, bridges, and wharves,  Dewdney  District  (additional to
amount voted)	
Roads, streets, bridges, and wharves, Omineca   District   (additional   to
amount voted)	
Renewing fencing fronting part of Section 4, R. 4, E. Saanichton Bay Road
Colony Farm, Essondale, purchase of 386.48 acres of Lots 168, 169, and 3*3,
G. 1, N. W. D	
Repairs to Parliament Buildings (additional to amount voted)	
Mental Hospital, Essondale, general repairs (additional to amount voted)...
Ferry, Skeena River, Terrace (additional to amount voted)	
Boiler inspection, launch " Adanac" (additional to amount voted)	
Mental Hospital, Essondale (new laundry) (additional to amount voted)....
Ferry, West Arm, Kootenay Lake, at Nelson (additional to amount voted)..
Amount of
Warrant.
$   400 00
72 00
915 20
1,326 00
1,132 80
275 38
60 00
42 00
709 77
60 00
540 00
900 00
160 00
80 00
3,000 00
7,500 00
1,000 00
5,000 00
10,000 00
10,000 00
15,000 00
1,080 00
1,240 00
280 00
80 00
2,000 00
3,000 00
2,700 00
7,500 00
144 00
41,000 00
1,000 00
1,000 00
550 00
400 00
7,000 00
550 00
Expenditure.
$ 60 00
723 20
764 66
693 87
196 70
50 00
348 80
50 00
330 00
450 00
599 56
4,135 CO
1,240 00
162 13
5,220 49
118 80
10,000 00
61 89
46 8 Geo. 5
Comptroller-General's Report.
D 25
Statement of  Special  Warrants,  1917 and 1918—Concluded.
Date of
Approval.
Aug.
27, 1917
3
28, ,i
5
28, i,
5
28, „
5
28, it
5
28, i,
5
28, ,t
5
28, n
5
28, i,
6
28, n
6
Sept.
20, ti
11
Oct.
5, it
16
ti
12, ,i
17
it
12, u
18
27, ,i
19
,i
31, ..
23
Nov.
29, „
26
Dec
13, „
29
Feb.
7, 1918
48
Sept.
Nov.
, 1917
No. of
Warrant.
4
24
Service.
XIII.—Miscellaneous.
Gratuity to S. R. Roe, ex-Registrar of Titles, Nelson, equivalent of 3 months,
salary	
Gratuity to the widow of the late R. A. Elliott, equivalent of 3 months' salary
R. E. Green, n ..
T. H. Spilling,       ,, ,■
T. B. Lowe, n 11
O. Gammond, it m
R. H. Louis, m n
A. Halsted, n n
Superannuation, Mrs. R. Butler,   9  months to 31st March, 1918	
ii S. Y. Wootton, 13£     n M 	
F. C. Gamble,     9 u n 	
Grant to Governors of the University of British Columbia (additional to
amount voted)	
Fire-insurance premiums, Fairview Works, Fairview	
Superannuation, C. R. Nairne, 5 months to 31st March, 1918	
Refunds (additional to amount voted)	
Gratuity to the mother of the late Edith Lund, equivalent of 3 months' salary
Superannuation, J. A. McMartin, 5 months to 31st March, 1918	
Grant in aid of sufferers in the Halifax disaster	
Advance to trustees of Rutland School District, in addition to amount
limited by section 80a of the " Public Schools Act"	
XIV.—Department of Land
Loan to Naramata Water Committee ,	
Compensation to Yorkshire Guarantee and Securities Corporation, Ltd., for
timber cut from Lot 1271, N.W.D	
Amount of
Warrant.
Expenditure.
$ 780 00
$ 780 00
258 00
258 00
342 00
342 00
225 00
225 00
225 00
225 00
225 00
225 00
270 00
270 00
225 00
225 00
270 00
210 00
1,350 00
1,150 00
900 00
700 00
50,000 00
5,000 00
660 04
660 04
450 00
270 00
15,000 00
10,116 72
210 00
210 00
200 00
120 00
50,000 00
50,000 00
500 00
500 00
500 00
1,480 35
1,480 35 D 26 Comptroller-General's Report. 1918
(E.)
STATEMENT SHOWING THE REVENUE AND EXPENDITURE FOR THE
1st APRIL TO 3 1st
REVENUE.
Dominion of Canada:
Interest  $ 14,575 63
Subsidy  90,000 00
Grant per capita  156,992 00
For lands conveyed     50,000 00
Land sales  144,351 65
Land revenue  56,598 85
Survey fees     4,876 41
Rents (exclusive of land)  110 00
Timber licences  829,878 03
Timber leases  41,574 72
Timber royalty  599,120 31
Timber sales  100,210 76
Log-scaling fees  47,998 95
Water rentals  16,565 33
Water records  5,876 30
Real property tax      935,722 66
Personal-property tax     481,246 72
Poll-tax  276,015 00
Land-taxes, wild, coal, and timber lands  640,423 27
Income-tax  637,649 45
Mineral-tax  202,068 81
Tax on unworked Crown-granted mineral claims  35,573 67
Coal and coke tax  108,733 31
Registered taxes     15 11
Tax-sale deeds  70 00
Trade and liquor licences  11,476 50
" Prohibition Act," sale of liquor  6,177 10
Game licences  62,925 00
Dog licences  761 00
Marriage licences  11,375 00
Fishery and cannery licences  39,424 00
Licences, taxes, and fees under Insurance Acts  62,524 72
Fees for incorporation of joint-stock companies, etc  37,905 55
Fees under "Motor-traffic Regulation Act"  85,604 00
Boiler inspection and examination fees  24,854 56
Fees under " Moving Pictures Act"   10,051 37
Amusement tickets tax  61,362 05
Free miners' certificates  50,765 75
Mining receipts, general  57,921 95
Fines and fees of Court  18,252 70
Probate fees  30,324 94
Succession duty ,  189,275 99
Law*-stamps  40,551 60
Registry fees  126,392 49
Reimbursements in aid  7,957 80
Interest on Investment of Sinking Funds  71,737 60
Dyking debentures, accrued interest on investment of Sinking Fund  1,739 70
Interest, miscellaneous  71,504 30
Revenue Service refunds  663 44
Printing Office  30,908 72
Bureau of Mines  940 00
Mental Hospital  36,869 97
Provincial Home  11,431 40
" Dyking Assessment Act, 1905 " (interest on fixed capital)  19,080 07
Sale of Government property  7,273 30
Traffic tolls, New Westminster Bridge ,  32,580 57
Miscellaneous receipts  98,811 32
Net revenue '  $6,794,671 30
Loans.
" Revenue Act, 1911," Special Overdraft $1,000,000 00
"Loan Act, 1916," Treasury Bill Issue No. 2      800,000 00
" Loan Act, 1917," Treasury Bill Issue      250,000 00
"Loan Act, 1917," Debenture Issue      300,000 00
  $2,350,000 00
Total    $9,144,671 : 8 Geo. 5 Comptroller-General's Report. D 27
(E.)
FIRST NINE MONTHS  OF THE PRESENT FISCAL YEAR, VIZ., FROM
DECEMBER,  1917.
EXPENDITURE.
Chargeable to Income.
I.—Public Debt:
Interest     $ 889,576 18
Premium and exchange  121 78
Discount and commission  45,047 09
 $ 934,745 05
IL—Civil Government (Salaries)    .'         928,487 60
III.—Administration of Justice (Salaries)  32,035 23
IV.—Legislation  9,431 51
V.—Public Institutions :
Bureau of Mines     $     1,525 10
Mine-rescue Stations  1,502 43
Fisheries  10,852 96
Mental Hospital, Essondale     94,329 64
Colony Farm, Essondale  30,835 27
Nursery, Essondale  4,392 24
Mental Hospital, New Westminster  74,017 05
Printing Office, Victoria  29,437 84
Provincial Home, Kamloops  12,275 08
Provincial Museum  1,381 12
Industrial School for Boys  7,309 94
Industrial School for Girls  3,433 56
 271,292 23
VI.— Hospitals and Charities         249,636 89
VII.—Administration of Justice (other than Salaries) '.  98,155 83
VIII.— Education             786,686 26
IX.—Transport  25,226 70
X.—Department of Agriculture   90,542 97
XL—Revenue Services  24,042 14
XII.—Public Works:
Works and Buildings     $ 137,768 49
Roads, Streets, Bridges, and Wharves         920,169 00
Subsidies and Maintenance, Steamboats, Ferries, and Bridges  41,921 31
Miscellaneous  51,902 08
 1,151,760 88
XIII.—Miscellaneous         730,124 87
XIV.—Department of Lands        212,720 87
Net expenditure chargeable to income     $5,544,889 03
Chargeable to Investment Account.
Sinking Fund, " Loan Act, 1914 "     $ 291,000 00
„ " Loan Act, 1915"         254,715 00
,, " Loan Act, 1916"            162,757 64
 708,472 64
Chargeable to Loans.
Redemption of Debentures, " Loan Act, 1887" -         381,210 00
Chargeable to Capital.
Pacific Great Eastern Railway :
Loan Account     $ 828,672 91
Interest on Guaranteed Bonds         423,175 01
Nakusp & Slocan Railway :
In excess of earnings  24,045 56
Land Settlement Board  74,994 09
 1,350,887 57
Total    $7,985,459 24
VICTORIA, B.C.:
Printed by William H. Cullik, Printer to the King's Most Excellent Majesty.
1918.

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