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PROVINCE OF BRITISH COLUMBIA DEPARTMENT OF ATTORNEY-GENERAL REPORT OF THE INSPECTOR OF MUNICIPALITIES… British Columbia. Legislative Assembly [1924]

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 PROVINCE OF BRITISH COLUMBIA
DEPARTMENT OF ATTORNEY-GENERAL
REPORT
OF   THE
INSPECTOR OF MUNICIPALITIES
FOR   THE   YEAR   ENDED
DECEMBER 31ST, 1923
PRINTED   BY
AUTHORITY OF THE LEGISLATIVE ASSEMBLY.
VICTORIA, B.C.:
Printed by Chaeles F. Banfield, Printer to the King's Most Excellent Majesty.
1924.  To His Honour Walter Cameron Nichol,
Lieutenant-Governor of the Province of British Columbia.
May it please Your Honour :
I have the honour to transmit herewith the Annual Report of the Inspector of
Municipalities for the year ended December 31st, 1923.
All of which is respectfully submitted.
A. M. MANSON,
Attorney-General.
Victoria, July 1th,, 1924.  REPORT OF THE
INSPECTOR OF MUNICIPALITIES.
Victoeia, B.C., July 7th, 1924.
Bon. A. M. Manson,
Attorney-General.
Sib,—I beg to submit herewith a statement of the affairs of the municipalities of the
Province for the year ended December 31st, 1923, with schedules as follows:—
I.—Assessments, 1.92k.—The assessment figures remain practically at the amounts shown
in the previous year, but nevertheless a substantial readjustment is taking place from year to
year. The assessment problems of the past decade have been extremely perplexing and have
not yet by any means found a complete solution, but the folly of fictitious and misleading assessments has been clearly demonstrated and Municipal Councils are now impressed with the
necessity of making proper adjustments regardless of the effect which it has upon the tax rate;
therefore, while in many cases property is increasing in value, this increase is fully absorbed
in the adjustment between assessed and actual values.
II.—Tax Levy, 192,1).—The tax levy shows practically the same rates as in the previous
year. While in some municipalities there has been an increase, yet in others it has been found
possible to effect a substantial reduction.
III.—Liabilities as of December 31st, 1923.—The total of the liabilities is shown to be
$100,956,038.71, as compared with $104,583,830.85 at December 31st, 1922- The debenture
liabilities are $96,273,986.75, as compared with $9S,761,629.37 at the end of the previous year.
A reduction is effected through the maturity chiefly of local improvement debentures—the
indebtedness for local improvements being now $18,818,574.S2, as compared with the highest
figure of $24,417,764.52 in the year 1917. During the present year, 1924, there will be further
maturities of debentures in the amount of approximately $3,450,000.
IV.—Sinking Funds as of December 31st, 1923.—The gross amount of sinking fund shortage
is $3,562,904.91, as compared with $5,633,713.26 at the end of the previous year. A considerable
amount of this reduction is due to the process of the refunding of maturing debentures, but it
is nevertheless pleasing to report an improved condition.
V.—Arrears of Taxes.—The amount of arrears of taxes outstanding again shows a reduction.
At the end of 1922 there was outstanding the sum of $6,058,031.20, and at the end of 1923,
$5,553,282.25. The tax-sale properties now in the hands of the municipalities represent taxes
to the amount of $7,721,643.25, a reduction of $348,892.70 from the previous year.
VI.—Statement of Receipts, 1923.—An analysis of the moneys received by the municipalities
during the year shows them to be in the following proportions:—
Per Cent.
Land-taxes      63.90
Trade-licences         2.50
Road-taxes     0.17
Poll-taxes      0.46
Dog-taxes      0.11
Fines     1.00
Government grant  (schools)     5.80
Government grant (liquor profits)      3.70
Government grant (motor licences)     1.30
Government grant (pari mutuel)      1.00
Public utilities   14.10
Sundry       6.00
VII.—Statement of Expenditures, 1923.—The statement of expenditures for the year shows
the amounts under the different headings to have been in the following proportions:—
Per Cent.
Interest on debentures  13.2
Sinking fund      7.0
Streets        9.6
Street-lighting        1.4 J 6 British Columbia. 1924
VII.—Statement of Expenditures, 1923—Continued.
Per Cent.
Parks        1.0
Sewers        l.S
Fire      3.4
Hospitals      2.1
Public health        0.6
Administration of justice      4.7
Schools   26.5
Interest on loans      1.6
Donations and grants     0.9
Council salaries      0.4
Salaries and office expenses      3.4
Public utilities  14.7
Sundry     7.7
VIII.—Taxes levied, 1923.—The gross amount levied for all purposes was $14,458,471.35, as
compared with $14,324,665.95 in the previous year.
IX.—Comparative Statement of Moneys collected from Principal Sources of Revenue, 1916
to 1923.
. X.—Comparative Statement of Expenditures on Streets, Fire, Administration of Justice,
Public Health, Council Salaries, and Schools, 1916 to 1923.
XL—Money By-laics certified during the Year.—These by-laws represent borrowings of
$4,643,S10.33, but of this amount the sum of $3,317,222 consisted of reissues, the new borrowings
being only $1,326,588.33.
XII.—Public Utilities.—The report of the earnings of public utilities during the year again
shows an improvement.
Refunding Bonds.—The most important transactions in municipal bond issues of recent
years in the Province have been the refunding issues made by the City of Victoria. At the
session of the Legislature in 1920 authority was obtained by the city to dispose of extension
securities to an amount sufficient to retire their local improvement debentures as they matured.
The local improvement sinking funds were ou that date short to the extent of $2,443,324.15, and
it was clear that the greater part of their ten-year issues could not be protected at maturity
except by further borrowing. In the year 1022 extension securities were issued to the amount
of $1,000,000 and in the year 1923 to the amount of $1,400,000. The sale of these securities has
been negotiated without difficulty, and I have no doubt that such future issues as the city may
be required to make for the same purpose will be received by the public with equal confidence.
Subject to the remarks below with reference to certain municipalities, and unless unforeseen
conditions arise, there is every prospect that in the future there will be no difficulty in retiring
all municipal debentures in the Province from funds provided from year to year in the usual
way. I have no hesitation in saying that the position of the municipalities in the Province is
substantially sound.
Villages.—Since the issuance of the last report of this Department three new village
municipalities have been established, those of Burns Lake, Abbotsford, and Creston, while the
two previously incorporated, Smithers and Mission, have for a second time issued their financial
statements. The village organization has now been in existence a sufficient length of time to
demonstrate the success of the " Village Act," and it is expected that in a short time a large
number of the small communities in the Province will see the advantages to be derived from the
management of their own affairs without the danger of being burdened with debenture indebtedness. The Act makes no provision for debenture issues and there does not appear to be any
necessity in the near future of departing from that policy.
Municipalities which have experienced Financial Difficulties.—Greenwood.—'By the " City of
Greenwood Relief Act, 1921" (Second Session), an arrangement was made by which all debentures were declared to be due, and debenture-holders were entitled to a pro rata distribution of
all moneys available after payment of the necessary costs of administration, expenditures being
also subject to the approval of a trustee appointed by the bondholders. Under this arrangement
the city has during the past year paid interest in full on its indebtedness and has paid the sum
of $500 on the principal. 14 Geo. 5 Beport of Inspector of Municipalities. J 7
Port Coquitlam.—The City of Port Coquitlam was obliged in 1922 to suspend payment of
interest on its bonded debt, and the interest became one full year in arrear. Payments, however,
have now been resumed, and while the situation cannot be said to be promising as regards the
prospect of immediate recovery, yet in view of the conditions which prevailed at the time of the
first default a really satisfactory progress has been made, and I trust that by a careful administration the city will eventually be able to discharge its obligations in full.
Alberni.—Three years ago strong representations were made to the Government on behalf
of the City of Alberni to the effect that while no actual default had taken place, it was only a
matter of a short time until the taxpaying capacity of the city would be reduced to such, an
extent that it would be impossible to protect the obligations outstanding. It was urged that the
assets and liabilities be taken over by the Province and the city disincorporated. It did not
appear to the Government, however, that the situation was such as to warrant any action on
their part and the wisdom of that decision has since been evident. The city is now carrying
on with every prospect of being able to administer its affairs and discharge its obligations
without difficulty.
South Vancouver.—In 1918 the Municipality of South Vancouver became seriously embarrassed by the approaching maturity of short-term obligations to the amount of $790,000. It was
certain that the municipality would have grave difficulty in disposing of securities to an amount
sufficient to relieve the situation, and the Legislature, in order to ensure the continuance of
administration in that community, provided for the guarantee by the Province of a debenture
issue, and for the protection of Provincial interests by the appointment of a Commissioner for
the carrying-on of the affairs of the municipality. The Province continued to lend its assistance
until the beginning of the year 1923, when administration under a Council with full power was
restored and Provincial guarantees were released. The municipality is still carrying a heavy
load, due to the nature of the locality and in part also to the unwise financial policy adopted by
certain of the previous Councils, but it must be said the results obtained by the Council of 1923
were such as to restore confidence; that the municipality with proper care and economy can
carry on its administration and discharge its obligations.
Financial Statements.—The annual financial statements which are published by the municipalities and from which the information contained in this report is taken are, I am pleased to
say, year by year improving in clearness and consequently increasing in usefulness. The only
object of a printed statement is to give information, and unfortunately there have been cases
where, owing to the technical form of the accounts or the use of unexplained terms, the reports
could not be understood by the ratepayers, and were therefore of very little value other than to
assure the ratepayers that the auditor had found the accounts of the municipality to be in order.
Progress is being made each year in improving the system of accounts and accounting by the
co-operation of the various municipal officials, to an important extent through their organization, which meets each year at the time of the convention of the Union of British Columbia
Municipalities.
I have but recently had a useful conference with the President and Secretary of this
organization and our conclusions will be further discussed by them at their meeting this year.
ROBERT BAIRD,
Inspector of Municipalities. J 8
British Columbia.
1924
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OS 14 Geo. 5
Beport of Inspector of Municipalities.
J 11
II.—TAX LEVY, 1924.
Cities.
Municipality.
General.
School.
Debt.
Total.
Total Levy
Previous Year.
Alberni	
11.07
9.5
17.0
7.0
20.0
10.0"
6.75
6.5
11.0
6.0
17.04
7.3
13.5
11.0
10.89
9.25
14.0
8.9
10.1
15.18
22.25
17.06
14.83
0.0
1.0
8.0
20.0
7.9
15.0
17.0
12.06
18.59
9.5
16.0
10.0
25.0
13.0
11.0
12.25
25.0
13.0
19.0
14.37
10.0
14.6
27.0
18.0
17.49
19.5
2.0
12.8
8.51
8.66
5.0
8.34
10.8
17.5
17.0
13.5
11.0
22.2
8.28
11.0
9.47
12.34
8.5
17.0
17.8
15.0
6.5
15.0
8.5
11.0
39.0
28.63
3.06
16.1
1.5
11.0
18.62
15.0
29.0
16.3
31.39
27.1G
7.75
24.6
14.37
0.0
22.0
10.5
12.0
7.5
8.38
12.0
17.87
42.0
27.5
50.0
27.8
47.0
33.0
27.5
34.0
40.0
35.0
C4.0
43.0
40.0
38.0
42.0
40.0
47.0
43.75
45.0
38.0
50.0
51.0
35.0
50.0
40.0
35.5
40.0
32.0
43.0
37.6
31.66
40.0
39.4
45.0
31.4
50.0
24.0
51.0
33.0
25.5
34.0
40.0
35.0
64.0
43.0
Kaslo.	
Kelowna	
39.0
39.0
40.0
Merritt	
40.0
44.5
40.375
45.0
North "Vancouver	
34.0
50.0
Port Coquitlam	
48.0
35.0
50.0
42.7
35.5
40.0
Salmon Arm	
32.0
54.0
Trail   	
37.6
31.666
40.0
39.72 J 12
British Columbia.
1924
II.—TAX LEVY, 1924—Continued.
Districts.
Municipality.
General.
School.
Debt.
Total.
Total Levy
Previous Year.
Burnaby	
Chilliwhack	
Coldstream ,
Coquitlam	
Delta	
Esquimalt	
Fraser Mills	
Glenmore	
Kent	
Langley	
Maple Ridge	
Matsqui	
Mission	
North Cowichan..
North Vancouver
Oak Bay	
Peaehland	
Penticton	
Pitt Meadows	
Point Grey	
Richmond	
Saanich	
Salmon Arm	
South Vancouver
Spallumeheen	
Sumas	
Summerland	
Surrey	
Tadanac	
West Vancouver.
11.71
8.357
13.3
9.0
6.0
15.07
9.0
6.0
8.0
13.0
12.0
10.0
16.0
7.0
14.7
17.62
15.0
19.0
13.0
11.305
9.75
11.8
7.5
16.34
3.5
15.0
9.0
14.0
20.0
14.6
(22.71)
(16)
(40)
(32)
(25)
(30)
(11.805)
(20)
(30)
15.98
11.31
39.0
12.274
2.079
22.71
4.2
8.8
26.3
4.5
3.5
17.0
3.75
1.75
11.5
7.43
22.5
9.0
3.0
9.0
8.0
16.0
10.0
23.0
8.0
20.0
8.0
18.0
8.0
24.0
5.0
1.3
13.3
8.9
14.4
38.0
12.44
4.94
35.0
15.0
9.0
39.0
20.75
6.25
46.0
3.25
16.25
16.161
17.034
44.5
4.25
3.0
17.0
7.25
5.95
25.0
15.5
6.0
29.0
21.74
16.92
55.0
10.5
2.0
16.0
6.0
21.0
15.0
15.0
39.0
9.5
23.5
14.2
34.2
13.1
12.3
40.0
(50)
(24)
(50)
(40)
(31.3)
(33.25)
(45)
(41.5)
(39.5)
38.0
22.71
24.1
17.0
11.5
23.5
9.0
11.0
18.0
22.0
21.0
18.0
24.0
13.0
35.0
30.4
40.0
48.0
12.5
43.0
20.0
25.0
29.0
55.0
16.083
23.0
40.0
23.0
36.5
37.0
(50)
(24)
(35)
(50)
(40)
(40)
(50)
(31)
(32.5)
(45)
(41.5)
(39)
Villages.
Abbotsford	
13.0
10.0
15.0
12.0
13.0
10.0
15.0
12.0
13.0
12.0
_J
Bracketed figures represent tax on wild  land. III.—LIABILITIES AS OF DECEMBER 31st; 1923.
Cities.
J 13
Debentures.
Municipality.
Schools.
Streets and
Bridges.
Other Non-
rev en ne
producing.
Domestic
Water.
Electric Light.
Sewers
Revenue-
producing.
Other
Revenue-
producing.
Local
Improvements.
Better
Housing.
Unemployment
Relief.
Total Debenture
Debt.
Sundry Outstanding Debts,
exclusive of
Shortage in
Sinking Fund.
Grand Total.
Alberni...
$          8,000 00
18,500 00
83,000 00
$        52,130 00
38,000 00
$        10,000  00
79,250 00
$        70,130 00
188,690 61
271,163 00
211,600 00
406,542  40
5,800  00
191,500  00
116,000 00
435,000 00
76,000 00
58,072 25
1,195,942  50
53,000 00
572,609 00
96,477 25
111,000 00
1,005,935 94
784,382 03
5,967,912 91
3,654,256 00
197,600  0O
581,700 00
144,300 00
424,550 00
2,037,277 80
579,000  00
117,500 00
156,500 00
2,400 00
388,780 29
33,106,499  17
922,763 28
17,348,165 48
1
$          1,483 30
1,5*43 57
$       71,613 30
190,234  18
271,163 00
231,320 60
421,796 82
Armstrong
$       40,400 00
29,000 00
30,000 00
57,756 90
$          4,000 00
75,500 00
$          8,540 61
83,663 00
Chilliwack
Courtenay
110,000 00
155,513  80
39,900 00
60,000 00
31,700 00
14,500 00
5,800 00
3,200 00
19,720  60
15,254 42
Cranbrook.
6,258 80
112,512 90
Cumberland
5,800 00
191,500  00
119,488  75
487,136 23
80,911 49
18,500 00
27,500 00
72,000 00
ii>,i -j<j *kJJ
21,500 00
75,000 00
55,000 00
58,072  25*
99,000 00
5,000  00
177,500 00
22,500 00
119,000  00
17,000 00
26,000 00
74,000 00
14,600 00
18,500 00
Enderby..
3,488 75
52,136 23
4,911  49
Fernie
95,000 00
Grand Forks
4,000 00
Greenwood
58,072 25
Kamloops	
116,500 00
15,500 00
61,500 00
15,000 00
302,500 00
1,500 00
196,000 00
31.000 00
112,000 00
282,500 00
3,692  50
68,750 00
10,157 53
1,206,100 03
53,000 00
589,360 16
108,317 86
111,000 00
1,018,278 80
Kaslo          	
Kelowna
15,500 00
240,500 OOf
47,309 00
11.477 25
30,300 00
16,751  16
11,840 61
Ladysmith	
25,000  00
25,000 00
60,000 00
Merritt
21,000 00
53,400 00
155,000  00
377,013 34
511,530 00
5,000 00
35,000 00
20,000 00
29,500 00
50,000 00
1,812,753 69
984,391 00
45,000 00
343,711  63
7,500 00
1,040,566 68
613,000  00
131,000  00
100,000 00
70,000 00
129,000  00
457,217  36
66,500 00
45,500  00
85,000 00
Nanaimo	
50,000 00
60,000 00
1,191,380 01
203,500  00
19,000  00
237,500 00
204,000 00
7,500  00
275,024 31
10,582 03
1,246,885 85
983,135 00
50,300 00
22,800  00
78,800 00
77,700 00
12,600 00
15,200  00
12,342  86
53,037 66
23,383 15
264,100  17
448  67
89,018 80
120,630 29$
37,485  64
130,000 00
Nelson         	
340,000 00
205,513  34
131,000 00
837,419 69
5,991,296 06
3,918,356 17
198,048 67
670 718 80
New Westminster	
15,000 00
North Vancouver	
281,000 00
Port Alberni   	
30,000 00
Port Coquitlam   	
194,000  00
43,000 00
35,500 00
137,192 36
26,000 00
19,500 00
2,500  00
2,400 00
45,500 00
9,594,800 00
99,300 00
3,995,513  00
Port Moodv
31,300 00
264,930 29
47,000 00
232,867 68
42,000 00
30,000 00
14,000 00
    |
64,000  00
41,343  68
90,500 00
22,500 00
79,000 00
250,963  15
215,000 00
70,050 00
110,000  00
462,035 64
2,167,277 80
Prince Rupert
66,941  39
740,752 18
139,000 00
Revelstoke
579,000 0O
Rossland
    1	
19,320 69
734 21
136,820 69
42,000 00
1
i
5.000 00
3,200 00
4,800 00
157,234 21
2,400 00
390,355 04
Slocan
Trail
102,500 00   |
4,171,900  00
42,500 00   j
1,387,548  76   |
133,900 00
5,099,351  20
270,000  00
4,143,015  70
89,280 29
7,021,847 97
223,963 28
6,792,588 02
17,600 00
261,000  00
1,574 75
839,898 44
2,187 92
1,744,466 30§
Vancouver.
6,957,600  00
61,000 00
834,000  00
33,946.397 61
Vernon
226,000 00
924,951 20
19,092,631  78
165,500 00
30,000 00
Totals....	
$  7,696,916 Q8   |
1
$  9,952,582  49
!
$17,821,635  20
$13,673,406 37
$ 2,018,126 49
$      478,500  00
i
$  1,001,941  39
$17,747,141  29
!
$  1,039,000 00
$        49,800 00
$71,479,049 91
1
$  3,475,917 21   |
$74,954,967  12
DlSTKICTS.
Burnabv
$     409,013 59
38,833 33
3,000 00
$      904,007  16
$        70,000 00
15,000 00
$      559,163 75
!
$        32,900 00
$  1,975,084 50
53,833 33
123,000 00
101,675 42
468,896 75
385,500 00
!
$     627,063 34
13,552  10
13,480 41
1 14,537 70
400 00
10,000 00
$  2,602,147 84
67,385 43
Chilliwhack
Coldstream
100,000 00
$        20,000 00
19,175 42
128,896 75
136,480 41
116,213 12
469,296 75
395,500 00
Coquitlam
82,500 00
|          100,000 00
	
Delta	
15,000 00
225,000  00
Esquimalt
$      363,000 00
22,500 00
.
20,000 00
12,805 12
20,000 00
22,205  12
150  00
16,820  00
2,329  42
11,000 00
3,069  72
1,981  51
84,918  00
28,654  18
5,674 47
52,836 39
1,237  73
251,768  13
7,450  65
16,418  32
100 00
20,150 00
39,025  12
2,329 42
14,375 00
3,069  72
36,981 51
1,537,320 40
1,141,389  08
46,174 47
1,081,236 39
1,237 73
7,442,723 11
Langley
9,400 00
Maple Ridge
-
Matsqui	
1,425 00
1,950 00
3,375 00
Mission....
 	
c5,000  00
507,243 00
l
35,000 00
1,452,402  40
1,112,734 90
40,500 00
1,028,400 00
119,180  00
108,400  00
1,000  00
167,700  00
373,757 00
514,900 00
6,000  00
32,000 00
224,725 00
200,000  00
9,500  00
224,000 00
	
129,097 40
262,784 90
	
78,400 00
26,650 00
Oak Bay
5,200 00
42,000 00
18,800 00
192,000  00
	
	
$      342,000 00
10,500 00
18,200  00
Pitt Meadows
1,203,262  16
28,000 00
2,262,935  15
270,000 00
450,000 00
3,436,186 40
2,196,859 27
1,440,998 40
365,000  00
599,400 00
	
2,900 00
87,021  50
74,345 31
84,000 00
	
7,190,954 98
750,021  50
1,203,145  31
38,600 00
7,254,407 63
85,500  00
757,472 15
1,219,563 63
25,000 00
21,100 00
1,496,000 00
41,500  00
	
	
54,400  00
Salmon Arm	
5  0      >
1,002,644  10
35,900 00
$ 6,000 0(f
18,000 0(j
38,700 00
7,254,407 63
94,000  00
1,013,050  00
	
194,382  13
8,100 00
 	
94,145 00
8,500 00
1,763 43
6,979  36
25,449 89
1,763  43
34,100 00
28,700 00
24,000 00
21,000 00
434,200 00
37,900  00
|                                   |                                   i          	
551,200 00
28,700 00
558,179 36
    |    |    |	
54,149 89
	
         1           ■    1          	
79,300 00
175,000 00
196,000 00
136,000  00
.. ;	
146,000 00   |
100,000  00
37,500 00   !
869,800 00
869,800 00
Totals.	
Cities forward—	
$  3,270,533 18
7,696,916 68
$  8,294,071  71
9,952,582  49
$  5,024,116 27
17,821,635 20
$  5,551,037  15
13,673,406  37
$      248,700  00
2,018,126 49
$      363,000 00
478,500 00
$     488,000 00
1,001,941  39   |
$  1,071,433  53
17,747,141  29
$      460,045 00
1,039,000 00
$ 24,000 0(|
49,800  00
$24,794,936 84
71,479,049  91
$  1,206,134  75
3,475,917 21
$26,001,071  59
74,954,967  12
Cities and districts	
$10,967,449  86
$18,246,654  20
$22,845,751  47
$19,224,443  52
$  2,266,826 49
$      841,500 00
I
•$  1,489,941  39   |
$18,818,574 82
!
$  1,499,045 00
$        73,800 00
$96,273,986 75
$ 4,682,051  96
$100,956,038  71
* " City of Greenwood Relief Act,  1921"   (Second  Session).
f Waterworks  and electric light combined.
: Includes  contingent liability,  Port Moody  Steel  Works, $100,000.
$1,174,000 secured by hypothecation of unsold debentures. 14 Geo. 5
Report of Inspector of Municipalities.
J 15
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a VI.—RECEIPTS, 1923—Cities.
J 19
Municipality
Land-taxes
received.
Trade
Licences.
Road-taxes.
Poll-tax.
Dog-tax.
Pines.
Government
Grant
for Schools.
Government
Grant from
Liquor Profits.
Government
Grant, Motor
.  Licences.
Government
Grant,
Pari Mutuel.
Receipts
from Public
Utilities.
Sundry
Receipts.
Total.
Alberni	
Armstrong	
Chilliwack. ,	
Courtenay	
Cranbrook	
Cumberland	
Duncan	
En-derby... ....
Fernie	
Grand Forks	
Green-wood	
Kamloops	
Kaslo..	
Kelowna	
Ladysmith	
Merritt	
Nanaimo 	
Nelson 	
New Westminster.
North Vancouver..
Port Alberni	
Port Coquitlam	
Port Moody.	
Prince George	
Prince Rupert	
Revelstoke..	
Rossland.. .....
Salmon Arm	
Slocan	
Trail	
Vancouver 	
Vernon	
Victoria 	
Totals	
10,860
24,736
54,542
26,985
76,846
12,046
21,767
19,267
81,502
33,805
6,535
150,237
14,938
98,237
28,466
27,763
140,190
128,821
485,963
311,424
24,740
54,626
51,918
73,391
316,636
76,426
30,828
20,135
4,124
81,584
1,577,361
147,840
^,988,785
$10,203,337 59
$        387 00
1,409 50
1,824 03
1,335 00
3,042 00
1,924 25
2,975 00
476 50
5,155 00
1,900 00
340 00
4,036 00
475 00
2,489 00
2,202 00
2,595 00
9,419 50
6.307 50
9,568 69
6,138 50
959 25
942 50
690 00
4,736 50
8,494 50
1,173 00
2,290 20
1,135 00
105 00
4,117 50
359,119 65
2,948 50
86,890 45
$537,601 52
72 00
192 00
246 20
80 00
1,106 00
38 00
828 00
38 00
487 00
208 00
1,038 00
1,780 00
897 00
250 00
1,040 00
440 00
818 00
367 35
10 00
1,552 00
206 00
7,226 00
$ 18,919 55
225 00
258 00
655 30
418 70
1,727 50
3,851 75
702 33
115 00
2,820 00
265 00
1,300 00
1.100 00
2,200 20
6,130 50
2,740 00
5,504 00
1,946 80
2,006 55
700 00
2,049 75
448 00
1,156 16
265 60
57 43
4,325 00
377 00
12,568 83
$ 55,914 40
54
00
91
00
364
22
134
00
136
50
76
00
224
oo
64
00
436
50
24
00
449
00
120
00
207
00
146
00
245
00
106
00
660
79
1,037
00
1,024
75
98
00
98
00
127
00
210
00
512
00
415
00
182
60
16
00
175
00
3,642
50
297
00
3,759
00
5,131
86
54i)
1,146
2,300
2,677
745
720
104
5,404
47
25
2,510
9
1,038
1,146
3,251
6,016
1,548
9,479
2,139
599
380
266
340
5,912
957
571
416
1,235
124,154
1,474
16,056
2,264 50
3,713 23
8,840 00
4,143 35
11,873 30
22,566 59
11,476 96
3,578 35
15,426 65
8,917 74
3,195 00
15,032 62
4,290 00
9,880 00
5,936 68
6,294 25
16,888 00
20,396 66
44,527 26
30,015 00
3,578 35
4,520 00
4,708 35
6,471 25
14,083 30
10,400 00
8,639 90
4,371 98
2,445 00
13,725 90
289,920 95
15,340 00
96,253 57
$193,222 82 | $ 723,714
1,432 61
2,177 53
3,763 98
1,195 38
4,235 59
2,219 61
2,468 80
1,733 03
8,449 58
• 4,011 01
794 32
9,268 73
2,105 68
5,563 71
4,091 98
2,704 25
19,676 03
10,691 73
31,636 43
16,832 04
1,103 11
5,288 14
1,787 77
4,550 50
13,053 96
6,073 20
4,375 37
1,349 45
647 26
6,521 42
222,720 55
9,475 00
84,699 58
$ 496,697 33
516
725
1,304
597
2,011
769
869
577
3,205
1,084
273
3,321
701
1,859
1,451
1,270
6,551
3,859
10,697
5,646
779
1,585
760
1,515
4,717
3,485
1,547
462
233
2,228
86,504
2,719
2S,579
59
43
02
77
00
72
34
84
00
10
80
66
08
72
61
07
08
66
08
05
31
19
12
08
93
20
55
72
94
71
27
47
90
$182,412 97 |
393
32
552
34
992
86
455
13
1,531
15
586
08
661
91
439
96
2,440
28
825
41
208
46
2,529
06
533
80
1,415
96
1,105
24
967
01
4,987
90
2.938
68
8,144
56
4,299
57
593
35
1,206
94
578
75
1,153
56
3,592
16
1,563
18
1,178
28
352
30
178
12
1.696
90
65,862
94
2,070
56
21,760
28
37,796
00
6,891 74
24,412 95
30,180 16
62,651 98
25,273 11
9,575 54
58,974 86
28,127 77
5,851 47
217,489 20
13,936 96
66,465 69
19,911 01
25,193 02
38,826 69
156,964 80
206,438 25
305,263 46
21,126 69
4,438 23
6,977 67
33,799 89
154,612 99
57,339 57
8,795 64
11,360 32
423 18
19,064 02
588,618 01
79,976 42
280,901 39
$2,569,862 68
3,349
614
12,123
3,627
5,041
3,589
1,487
1,960
11,169
6,363
2,602
7,822
894
10,494
3,556
5,525
15,955
12,020
114,066
63,668
3,619
9,984
2,539
2,822
7,778
4,387
14,735
9,182
1,438
8,845
241,360
7,842
161,599
73
81
68
79
26
27
06
46
31
75
53
48
77
10
31
02
14
91
15
16
79
13
14
36
5S
84
31
97
97   |
43
01
96
29
$    762,069  47
26
59
85:
71,
171
48,
68.
37,
196
85:
19.
413
38;
199
69,
78;
264;
347,
928,
748,
60.
84,
73,
129,
530,
163,
73.
48,
0,
145.
7,559,
270,
2,789,
,447 29
.432 15
,803 22
,373 19
,774 79
,375 22
,706 96
,891 82
,090 18
,120 76
,849 98
,525 15
,307 80
,437 69
,320 85
,009 61
,747 41
,988 44
,842 32
398 55
,100 98
019 94
442 85
,438 71
990 49
038 05
,778 20
792 32
653 10
070 91
264 70
566 98
080 27
$15,896,680 88
Disteicts.
Burnaby 	
Chilliwhack	
Coldstream	
Coquitlam	
Delta	
Esquimalt	
Fraser Mills	
Glenmore	
Kent	
Langley.—	
M'aple Ridge	
Matsqui—	
Mission	
North Cowichan...
North Vancouver-
Oak Bay	
Peaehland	
Penticton	
Pitt Meadows	
Point Grey	
Richmond	
Saanich	
.Salmon Arm	
South Vancouver..
Spallumeheen	
Sumas	
Summerland	
Surrey	
Tadanac	
West Vancouver-
Totals	
427,702
98,638
20,459
28,458
112,716
95,556
4,165
4,922
18,848
63,174
50,711
44,614
54,283
39,990
163,582-
161,587
10.948
100,933
12,909
887,771
137,039
258,839
29,942
961,864
31,595
19,138
49,346
105,890
47,345
109,915
90
55
23
25
04
30
71
22
85
16
68
87
03
59
83
39
56 j
61 |
57 |
79 |
80 |
27 |
50 |
90
39
31
39
75
01
25
$ 4,495 50 I $
710 00 |
I
349 00 |
1,230 00 I
1,472 00 |
103 00 !
156 50
564 00
286 00
1,330 00
598 00
840 00
340 00
394
00
2,090 00
856
80
220 00
100 00
2,068
00
677 50
1,669
69
$   365 00 |
1,117 47 |
432 00 |
1,136 72 |
2,018 00
$ 4,152,893 70
1,090 00 |
112 50 |
4,441 50 |
50 00 |
4,837 50 j
2,670 00 I
530 00 |
50 00 I
8,158 50 |
10 00 I
1,410 00 |
1,385 00 |
  I
916 00 |
1,330 90
20 00
188 00
490 00
1,592 00
982 00
3,179 10
50 80
156 00
3,104 90
2.330 00
270 00
413 40
565 00
1,897 50
1,097 36
4,300 00
4,005 50
2,044 08
715 00
155 00
1,530 00
3,085 00
2,560 03
135 00
8,994 75
76 20
320 00
591 75
4,017 03
305 00
1,372 50
1,152 00
48 00
187 00
482 00
7 50
839 00
521 95
628 00
52 00
410 00
1,083 00
549 00
1,014 50
2,606 02
173 20
537 00
140 00
5,808 38
$  54,214 87
1,199 45
18,328 00
45 00
1,740 00
801 00
6,860 29
1,027 75
12,584 89
785 00
13,849 40
66 50
31 95
1,480 00
409 50
5,149 65
3,348 93
22,995 12
208 10
16,181 85
18 00
12,928 70
281 00
18,986 25
787 95
4,300 15
712 40
9,280 00
335 00
12,992 00
13 50
2,730 61
1,097 50
25,611 36
17 00
2,333 60
1,615 00
60,073 44
3,049 00
16,225 95
1,851 00
37,183 38
19 00
4,176 00
3,499 00
145,510 45
103 00
12,732 46
10 00
4,697 50
183 25
10,577 47
3,399 50
25,624 09
696 00
590 50
8,410 00
28,482 24
12,840 45
1,130 42
8,478 72
3,645 34
11,082 59
806 45
598 46
2,438 16
7,401 78
14,026 07
15,779 32
7,757 80
6,313 57
9,284 76
9,984 33
523 35
4,178 51
935 37
44,226 75
8,448 14
25,444
9,420
56,847
4,027
1,095 34
4,288  70
11,504 98
203  70
9,938 37
00
19
07
40
9,500
07
$  7,233 20
4,058
98
3,090 39
376
37
286 56
1,808
10
1,376 63
2,361
55
1,798 04
3,689
92
2,809 44
569
72
433 78
199
26
151 71
811
78
618 08
2,951
95
2,247 56
2,951
95
2,247 56
3,320
98
2,528 50
2,582
95
1,966 61
2,204
36
1,678 36
2,804
34
2,135 18
3,320
98
2,528 50
369
73
281 51
2,951
95
2.247 56
311
43
237 12
14,759
68
11,237 78
3,689
92
2,809 44
8,486
82
6,461 72
3,136
33
2,388 03
23,615
49
17,980 45
1,340
92
1,020 95
442
79
337 13
1,355
68
1,032 90
4,058
92
3,090 39
143
91 1
109 57
3,320
98 1
2,528 50
$  38,288  00   |   $  19,016 69   |   $  45,849 29   |   $  10.430  17   |   $  31,313 16   |   $   568,453  48   j   $   321,132  33   |   $111,497 81   \   $  84,893  15
$      47,202  46
2,305 37
1,422  85
10,010 43
12,414 82
27,529  69   j
5,164  73
91,659 02
71,565 78
32,639 17
59,903 28
105,165  50   |
42,217 77
83,871  11
99,907
8,641
2,149
4,285
25,710
4,270
70
14
1,183
8,104
3,830
1,967
5,088
6,395
78,863
19,713
2,353
18,531
3,043
86,889
13,645
32,068
7.240
116,585
4,209
1,963
5,662
17,647
12,929
11
38
32
46
96
30
13
65
05
23
39
38
71
20
07
66
92
22
70
34
63
85
69
55   [
87   |
00  |
15   I
31   |
09   |
29   I
686.
149
29
55
174,
134
8-
7,
30
111,
95,
82,
97,
68,
282.
239,
22.
252,
20,
1,186,
225
435
56
1,454.
55.
28.
116,
180,
48
233
-.220 23
',188 67
,210 27
,025 02
,620 00
,594 95
,552 79
,668 25
,712 47
,522 73
,001 90
,475 11
,414 35
,861 87
,974 33
,709 55
,550 41
,797 23
,180 79
,080 06
,443 05
.324 85
,507 74
006 78
,166 99
.160 07
,839 26
,259 87
,803 28
,932 50
593,071  98   |   $   592,965  61   |   $  6,569,805  37
Villages.
Abbotsford	
  1  1	
j
  |
Burns Lake	
  1   	
1    	
1
Mission	
$    7,108 12
3,574 21
$ 1,318 60
724 50
$    19 80
$   186 40
246 00
$   1,845 99
1,518 31
$   682 64
505 52
$   519 75
384 89
$    759 57
1,466 25
$   12,440 87
8 768 78
Smithers	
$   349 10
'
Totals	
$   10,682 33
10,203,337 59
4,152,893 70
$ 2,043 10
537,601 52
38,288 00
$    19 80
18,919 55
19,016 69
$   349 10
55,914 40
45,849 29
$   432 40
15,131 86
10,430 17
$   3,364 30
496,697 33
321,132 33
$ 1,188 16
182,412 97
111,497 81
$   904 64
137,796 00
84,893 15
$   2,225 82
762,069 47
592,965 61
$   21,209 65
15,896,680 88
6 569 805 37
Cities forward	
Districts forward   .. .
$193,222 82
31,313 16
$ 723,714 69
568,453 48
$2,569,862 68
593,071 98
Cities, districts, and villages-...
$14,366,913 62
$577,932 62
$ 37,956 04
$102,112 79
$ 25,994 43
$224,535 98
$1,292,168 17
$ 821,193 96
$295,098 94
$223,593 79
$3,162,934 66
$1,357,260 90
$22,487,695 90
Note.—The figures submitted under the headings of " Receipts " and " Expenditures " are prepared very largely from an analysis of tbe auditors' reports, and although the classification of expenditures is not uniform in
the different municipalities, and it is in many cases extremely difficult to make a distribution of the items, yet the statements have been prepared with a good deal of care and may be taken as substantially correct. Items which
are of the nature of cross-entries, deposit accounts, and trust accounts, which would have the effect of inflating the figures, have as far asi possible been eliminated. VII.—EXPENDITURES,  1923—Cities.
J 21
Municipality.
Alberni	
Armstrong	
Chilliwack	
Courtenay....	
Cranbrook....:	
Cumberland	
Duncan ,	
Enderby	
Fernie	
Grand Forks	
Greenwood	
Kamloops	
Kaslo ...
Kelowna	
Ladysmith	
Merritt	
Nanaimo	
Nelson	
New Westminster
North Vancouver.
Port Alberni	
Port Coquitlam...
Port Moody	
Prince George	
Prince Rupert	
Revelstoke	
Rossland	
Salmon Arm	
Slocan	
Trail >.	
Vancouver	
Vernon	
Victoria ...
Totals	
Interest on Debentures, exclusive of Schools
and Public
Utilities.
$ 480 00
1,862 44
13,693 25
8,573 06
1,768 50
2.399 92
9,768 28
4,050 00
3,484 35
13,042  78
14,509  78
4,288 55
900  00
33,547 53
7,004 20
210,255 21
90,692 66
1,200  O'O
24,990 00
5,598 00
5,970 00
54,858 48
14,412  50
2,100 00
416 00
'     7,847- 02
1,071,777 61
19,907 26
535,746 04
$2,165,143 42
Sinking Fund
and Instalments
of Principal
on Debentures.
exclusive of
Schools and
Public Utilities,
297 75
1,283 83
8,552 42
5,607 39
1,581 66
1,343 29
4,237 07
2,079 20
7,086 07
7,116 62
2,262 85
748  32
19,777 19
6,066 13
71,356 47
43,907 46
1,168  73
11,926 42
4,152 80
7,865 83
27,697 31
8,832 99
1,624 55
549 57
600 00
4,099 15
720,033 11
12,898 82
322,017 49
,306,770 49
Roads and
Streets.
5
12
2,
2
2
4
4:
23:
14,
4
5
9
39
59
33
3:
2,
4
3;
26,
3
6
4;
642,
19,
171,
977 45
655 67
,254 35
,463 24
157 67
417 27
907 69
031 04
,536 94
,864 42
505 04
,837 91
,039 02
,903 69
,143 33
,836 82
,319 65
',463 26
,480 20
,622 15
,915 49
1,718 54
,996 18
,373 77
604 12
,490 13
,318 95
,221 48
179 91
,818 70
,493 82
,287 70
,119 76
$1,138,955 36
Street-lighting.
175 00
2,500 00
2,274 05
1,353 92
618 12
845 31
1,900 00
824 60
2,696 40
153 87
630 00
6,800 00
1,200 00
1,805 93
900 00
6,000 00
6,648 30
8,000 00
5,739 89
7,347 50
3,000 00
1,554 00
1,305 49
372 28
5,911 33
2,068 32
1,971 97
910 85
88,862 33
6,675 00
45,981 58
$ 217,026 04
Parks.
169 65
353 55
123 17
2,601 63
273 84
3,046 11
1,335 14
2,200 64
7,937 41
6,850 57
157 24
211 24
1,910 48
134,295 90
1,631 41
34,470 58
$197,568 56
Sewers.
Fire-
protection.
$   839 57
3,265 96
1,045 18
567 87
4,333 82
4,425 60
243 33
2,655 31
5,533 28
251 22
1,696 80
1,758 94
1,891 28
1,521 24
196,201 18
1,835 09
30,649 53
$258,715 20
1,510 94
299 51
2,208 04
1,790 77
8,479 92
3,260 69
792 37
4,577 42
1,101 71
50 95
12,855 59
511 10
4,205 09
2,067 20
563 05
8,138 36
12,105 36
43,551 19
21,044 45
1,817 89
141 54
316 66
4,039 35
15,068 26
7,779 95
4,826 29
33 00
1,041 75
428,101 23
7,763 81
132,542 91
$   732,586 35
Grants to
Hospitals.
200 00
350 00
250  00
699 15
192 19
2,801 23
1,250 00
3,000 00
741 00
3,230 68
3,091 10
400 00
5,725 66
2,326 00
16,681 90
600 00
692 73
1,695 00
14,583 73
2,500 00
800 00
400 00
180,923  20
9,000 00
74,709 58
$326,843  15
Public
Health.
56 50
149 40
100 00
241 25
1,208 82
307  94
62 00
326 20
.   2,197  40
307 35
1,103 35
106 72
334 75
203 19
1,981 64
1,484 60
6,326 66
7,480 80
136 25
300 00
842 93
53 23
598 62
420 00
107 70
360 00
70,668 85
2,669 53
12,444 63
$112,580 31
Administration
of Justice.
477 58
1,903 25
3,093 90
5,699  77
10,323 28
2,473 62
1,287 56
950 29
6,759 52
2,659 71
347 00
12,844 65
527  05
6,310  12
4,236 04
3,296  79
11,678 33
8,538  57
21,830  50
17,609 87
1,774 94
1,875 50
2,348 86
8,360  70
13,794 22
6,685 73
2,651  82
293 87
4,481 32
567,999 86
8,737 65
105,432  54
847,284  41
Schools,
including
Interest and
Sinking Fund
Payments.
$ 6
18
35
18,
53;
29,
22;
13,
64:
26;
5,
65
13
48:
23
22,
69,
87,
231,
138,
10,
15,
12,
27,
95,
45,
33,
17,
5,
69,
1,737
62,
687 77
,681 59
159 90
346 68
637 17
955 54
289 85
236 76
,190 04
,799 22
,539 06
273 99
213 46
272 64
925 27
162 35
,266 28
,531 24
,386 84
,109 07
,493 81
,833 17
935 31
719 06
781 53
,426 53
917 68
880 06
616 97
258 13
216 97
492 36
84 96
$3,667,821  26
Interest on
Temporary
Loans.
$        460 22
662. 71
818 48
672 88
97 05
229 28
276 08
1,645 66
188 36
661 50
81  99
1,541  65
480  89
89  11
360  29
241  97
4,162  11
21,850 03
403 01
863 28
1,823 00
4,005 73
2,208 22
5 99
1,170 01
417 24
449  32
169,274 53
1,889 66
66,669  39
$283,699  64
Donations
and Grants.
$ 500 00
760 59
630 00
550 00
25 00
570 00
46 60
285 00
525 00
1,285 00
35  00
1,282  41
400 00
550 00
525  00
2,505  75
7,577  88
4,012  00
25  00
75 00
300 00
2,178 00
3,438 83
152 80
1,112 50
100 00
392 50
1106,148 44
4,031  50
24,390 24
$164,410  04
Council
Salaries.
700
447
00
00
406
650
00
00
2,000
1,000
00
00
2,300
00
1,850
800
00
00
2,799 96
1,200 00
3,575 00
3,000 00
300 00
900 00
3,900 00
500 00
1,200  00
14,600 00
8,930 25
$  51,058 21
Salaries and
Office
Expenses.
Public Utilities
including
Interest and
Sinking Fund.
$ 1,746 99
2,524 61
3,982 04
3,631 03
5,492 35
2,148 33
4,460 98
2,463 60
3,153 49
4,780 39
1,815 36
10,518 31
2,068 40
11,075 30
3,358 60
1,883 81
11,957 57
13,350 87
25,736 04
25,560 14
2,444 74
5,093 42
4,616 35
9,888 81
21,276 29
4,273 27
3,618 33
5,804 55
659 47
8,701 19
201,808 80
6,758 05
73,731 80
$490,383 28
10,710 41
26,931 27
31,129 11
52,068 26
23,831 38
12,189 25
35,036 73
24,968 99
5,898 97
209,409 44
11,373 31
70,567 44
22,409 15
27,624 15
46,656 84
114,452 45
159,488 19
276,425 25
26,993 94
10,679 01
11,089 26
43,988 10
160,253 20
50,963 28
8,158 55
17,494 67
1,268 13
18,533 96
471,099 39
90,089 97
270,057 62
Sundry
Expenditures.
!,341,839 76
1,633 84
895 81
3,347 25
5,377 76
3,603 44
1,640 35
4.310 90
2,783 03
9,880 49
10,958 63
1,696 75
33,013 48
821 70
7.311 88
5,649 24
9,416 89
13,002 99
25,268 78
54,609 45
34.626 93
3,721  49
19,429 68
14.627 32
9,430 67
35,566 92
8,788 31
3,796 29
3,454 26
220 06
11,564  29
526,220 54
11,156 71
328,982  24
$1,206,808 37
Total.
24,
61
82,
74,
166,
45
66
39
154
85
19
409
35
201
78
79
245;
337
929
733,
57,
96,
64,
128,
481,
161,
71,
52,
8
141,
7,327,
266,
2,777,
$15,509
,954 23
,167 25
.878 07
,929 01
1,611 87
,321 43
s642 17
,186 02
,333 54
,686 85
,967 48
,967 52
,992 59
,454 94
,590 30
,674 48
,376 04
,273 10
,946 16
,835 68
695 29
,172 29
,409 23
452 23
651 11
866 97
527 24
184 90
,644 54
,089 90
,725 76
824 52
,461  14
,493  85
Districts.
Burnaby	
Chilliwhack.....	
Coldstream 	
Coquitlam	
Delta	
Esquimalt	
Fraser Mills	
Glenmore	
Kent	
Langley	
Maple Ridge	
Matsqui  ...
Mission	
North Cowichan..
North Vancouver
Oak Bay	
Peaehland	
Penticton....	
Pitt Meadows	
Point Grey 	
Richmond	
Saanich	
Salmon Arm	
South Vancouver
Spallumeheen	
Sumas	
iSummerland	
Surrey	
Tadanac	
West Vancouver..
Totals	
74,830 87
900 00
180 00
4,200 00
14,040 92
20,000  00
21,352 24
$   742,148 95
33,640 00
1,278  62
249 87
1,337 63
13,045 74
3,546 20
1,200
00
1,000 00
272
07
462 43
1,750
00
1,481 07
49,638
37
12,136 14
44,800
16
28,064 09
622
00
376 09
4,515
00
2,131 28
204,092
37
50,569 58
17,362
29 |
2,756 21
31,062
43
31,506 29
1,266
00
779 03
244,971
23
29,464 84
2,643
00
1,012 52
2,450
00
1,759 69
4,784 22
$   221,381  54
80,709
23,288
4,059
13,258
53,260
29,980
1,763
3,135
7,027
35,223
31,514
40,529
34,028
19,107
36,409
17,066
816
13,776
5,347
126,281
52,843
81,426
20,380
127,624
8,995
10,659
4,617
47,641
15,758
15,748
$ 962,281 58
$  12,891 95
750
75
2,156
240
34
00
216
756
00
00
409
55
77,696 04
102 90
4,148
2,446
1,778
4,000
13
45
00
00
546 41
1,692 46
4 00
219 66
21,639
33
21,898 28
1,803
93
1,100 00
21,211
16
833
90
50
00
05
534
500
1,330
93 60
$ 25,657 31
20,445
3,281 43
100 00
2,370 03
54,056 36
46,791 06
$127,044 57
541 80 | $ 5,935 67
70 00 |   6,083 84
244 71
5,824 67
100 00
1,423 28
6,245 00
25 00
4,809 70
53,810
76
2,534
57
25,623
46
175
09
1,742 87
209 09
$ 103,380 00
928 41
2,854 89
1,860 04
293 57
50 00
1,218 08
1,376 55
2,902 50
3,492 35
491 96
23,692 72*
3,580 00
7,121 05
3,191 81
11,309 30
300 00
30,102 10
1,200 00
1,684 87
4,939 41
$114,609 12
$  1,012 21
75 00
175 00
302 50
150 00
461 10
255 00
150 00
685 68
691 03
99 30
218 50
50 00
1,065 79
619 90
2,362 71
4,238
60
81)
00
50
1,382
00
56
256 00
$ 14,391 17
24,227 79
3,377 78
102 50
2,114 60
2,167 50
7,205 14
3,096 98
224 04
54 00
2,792 84
2,329 22
490 68
534 05
2,221 94
9,242 11
9,445 05
200 75
8,660 28
120 39
36,366 59
6,195 87
11,309 34
160 00
28,498 61
358 45
1,001 73
5,993 12
1,945 89
6,760 94
$ 177,198 lc
251
58,
5
18,
36
44,
1,
1
12,
57
44
31,
54
21,
58,
69,
7,
77,
5,
362,
48,
114,
18,
546,
39,
12,
35
74,
22,'
39,
,456 30
948 28
586 72
185 29
,550 36
707 36
488 60
,896 44
924 42
647 60
509 14
154 93
,827 40
869 46
511 76
738 86
438 33
545 70
473 22
088 65
958 32
916 62
497 14
376 82
678 12
368 90
,452 68
,093 22
623 42
175 00
$2,174,689 06
16,832 45
1,939 74
590 27
845 40
2,058 15
1,177 60
240 22
160 42
1,147 31
396 37
1,204 59
18 84
45 40
4,318 33
1,756 34
1,283 07
2,364 11
117 20
12,083 19
687 96
2,687 94
1,360 53
10,991 18
1,064 74
162 46
431 02
4,294 43
1,590 23
71,849 49
1,150 00
1,100 00
25 00
260 00
250 00
876 55
350 00
1,427 03
450 00
456 00
440 00
1,098 04
455 00
2,462 09
1,002 06
175 00
4,472 22
2,210 00
4,214 79
850 00
3,859 68
930 02
450 00
252 75
900 00
410 00
$ 3,100 00
1,900 00
2,600 00
1,700 00
600 00
1,700 00
1,325 00
1,500 00
1,225 00
727 51
2,550 00
550 00
1,650 00
525 00
2,100 00
2,500 00
2,300 00
1,125 00
3,075 00
962 50
800 00
1,450 00
2,100 00
1,395 84
$ 30,526 23 j $ 39,460 85
$ 31,030
4,154
3,517
4,004
5,256
7,205
651
1,089
1,685
5,743
4,350
3,082
3,119
4,288
18,07?
9,839
1,127
7,160
1,718
36,106
5,764
20,569
3,483
42,478
2,110
1,959
2,446
8,793
806
10,765
$252,388 84
87,496 01
11,652 42
4,246 91
33,770 63
29,307 25
24,791 39
5,587 80
108,114 33
172,020 63
30,425 35
77,244 46
135,068 55
66,789 66
88,144 56
43,542 63
35,052 15
2,941 99
3,502 83
18,617 71
6,485 71
354 10
617 91
1,269 43
9,485 09
5,884 51
3,748 62
4,238 80
5,528 55
27,789 99
11,904 97
5,316 53
26,820 40
4,077 25
05,072 61
27,341 92
57,330 98
8,272 58
63,608 97
2,805 36
1,640 08
31,372 88
16,597 91
716 81
10,582 09
688,946 25
136,193 31
28,905 67
55,854 61
184,647 53
136,309 71
8,088 62
7,254 22
27,639 41
116,577 94
93,146 39
85,219 28
102,334 05
58,610 76
278,932 20
233,313 79
25,225 18-
266,568 59
17,603 83
1,230,875 49
200,858 11
453,678 83
56.473 90
1,363,985 15
61,820 51
28,040 28
150,818 00
167,270 01
44,094 50
202,598 12
874,659 95 I $ 502,521 36
6,511,884 24
Villages.
Abbotsford	
"^
$
Burns Lake	
Mission.	
$   5,452 70
4,386 61
$    456 37
318 85
$    472 50
$    20 70
50 00
$   300 00
300 00
$ 1,384 29
1,403 54
$    871 59
1,939 36
$    9,008 15
Smithers	
$   441 83
$   274 60
9,064 79
Totals  	
$   9,839 31
$1,138,955 36
962,281 58
$    775 22
$ 217,026 04
77,696 04
$    472 50
732,586 35
103,380 00
$   441 83
326,843 15
114,609 12
$   274 60
112,580 31
14,391 17
$    20 70
283,699 64
71,849 49
$    50 00
164,410 04
30.526 23
$   600 00
51,058 21
39,460 85
$ 2,787 83
490,383 28
252,388 84
$   2,810 95
$1,206,808 37
502,521 36
$   18,072 94
$15,509,493 85
6,511,884 24
Cities forward..  .
Districts forward	
$2,165,143 42
742,148 95
$1,306,770
221,381
49
54
...
$197,568 56
25,657 31
$258,715 20
127,044 57
$ 847,284 41
177,198 18
$3,667,821 26
2,174,689 06
$2,341,839 76
874,659 95
Cities, districts, and villages....
$2,907,292 37
$1,528,152
03
$2,111,076 25
$ 295,497 30
$223,225 87
$385,759 77
$ 836,438 85
$441,894 10
$127,246 08
$1,024,482 59
$5,842,510 32
$355,569 83
$194,986 27
$ 91,119 06
$745,559 95
$3,216,499 71
$1,712,140 68
$22,039,451 03
* Maintenance of municipal hospital. 14 Geo. 5
Keport of Inspector op Municipalities.
J 23
• VIII.—TAXES LEVIED, 1923.
Cities.
Districts.
Alberni   	
Armstrong    	
Chilliwack   	
Courtenay    	
Cranbrook   	
Cumberland  	
Duncan  	
Enderby   	
Fernie  	
Grand Forks 	
Greenwood 	
Kamloops  	
Kaslo 	
Kelowna   -	
Ladysmith   	
Merritt   	
Nanaimo 	
Nelson  	
New Westminster
North Vancouver
Port Alberni  	
Port Coquitlam ....
Port Moody 	
Prince George 	
Prince Rupert 	
Revelstoke  	
Rossland 	
Salmon Arm   	
Slocan  	
Trail   	
Vancouver   	
Vernon 	
Victoria 	
13,896 25
26.305 57
56.043 18
21,975 59
73,584 55
11,439 31
17,302 59
20,704 44
73,674 44
33,901 87
7.948 79
139.636 52
14.306 00
97,807 06
20.044 00
24,877 74
139,221 OS
117,531 08
522,036 60
335,293 IS
32.841 20
87,400 75
55,851 97
98,080 41
211,025 58
76,318 03
29,819 88
22,659 50
3,444 00
78.842 86
5,640,151 00
143,998 19
1,847,646 21
Burnaby   	
Chilliwhack   	
Coldstream 	
Coquitlam 	
Delta	
Esquimalt 	
Fraser  Mills  	
Glenmore	
Kent 	
Langley 	
Maple Ridge	
Matsqui 	
Mission  	
North Cowichan .
North Vancouver .
Oak Bay 	
Peaehland 	
Penticton   	
Pitt Meadows 	
Point Grey 	
Richmond 	
Saanich 	
Salmon Arm
South Vancouver
Spallumeheen   	
Sumas 	
Summerland	
Surrey 	
Tadanac   	
West Vancouver .
478,861 04
95,976 08
20,542 84
34,459 14
104,460 53
100,309 64
4,165 71
8,439 69
1S.260 95
68,122 63
48.7S9 92
41,726 00
52,905 20
40,230 24
209.33S 00
185,710 51
12,045 92
107,784 64
13,226 46
890,669 26
121,013 62
244,890 99
32,813 9S
1,031,810 38
34.737 27
19,602 00
53,662 41
109,992 68
47,418 01
118,397 69
Total   $ 4,350,363 43
Total   $10,095,609 42
Villages.
Abbotsford  	
Burns Lake  	
Mission     $ 8,633 35
Smithers  .'.  3,865 15
Total     $      12,498 50
Cities forward      10,095,609 42
Districts forward       4,350,363 43
Cities, districts, and villages  $14,458,471 35 J 24
British Columbia.
1924
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Report of Inspector op Municipalities.
J 25
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cc 14 Geo. 5
Keport of Inspector of Municipalities.
J 31
BRITISH COLUMBIA MUNICIPAL OFFICIALS, 1924.
Cities.
City.
Clerk.
Treasurer.
Mayor.
Alberni	
Armstrong	
Chilliwack	
Courtenay	
Cranbrook	
Cumberland	
Duncan	
Enderby	
Fernie	
Grand Forks	
Greenwood	
Kamloops	
Kaslo	
Kelowna..	
Ladysmith	
Merritt	
Nanaimo	
Nelson	
New Westminster
North Vancouver.
Port Alberni	
Port Coquitlam....
Port Moody	
Prince George	
Prince Rupert	
Revelstoke	
Rossland	
Salmon Arm	
Slocan	
Trail	
Vancouver	
Vernon	
Victoria	
Stephens,  M.  M	
Fifer, A. J '....
Brown, P. J	
Wood, C. S	
Burgess, F. W	
Cope, W. II 	
Greig, J	
Rosoman, G	
Moffatt, A. J	
Hutton, J. A	
Walters, G. S	
Jackson, A. W	
Papworth, W. V	
Dunn, G. H..... ......
Callin, C. G	
Gay,  F.   S.... ;.
Hackwood, H	
Wasson,  W.  E	
Thomas, T. J 	
Archibald, R. F	
Oronk, E. J	
Smith, J	
Dye, J. J	
George, S. W	
Jones, E. F	
Gordon,  W.  A	
McLeod, J. A	
Lingford,  R 	
Graham, W. E	
Monypenny, W. E. B..
McQueen,  W	
Edwards, J. G	
Bradley, E. W	
Gough,  S..
Bowell, A. J..
Lane, C. E	
Matheson, D. J..
Robinson, D. H..
Smith, E. C	
Arnold, fl. L.
Parks, J. Z.
Barker, C. A.
McPherson, F.
Balment, A. J.
Parnham, C. J.
Mutter, J. I.
Johnson, J. F.
Henderson, G. G.
Acres, G. H.
Gulley, T. M.
Colley, J. R.
Kane, D. P.
Sutherland, D. W.
Walkem, W. W.
Boyd, J. P.
Busby, F. A.
Choquette, L. H.
Annandale, T. S.
Donaghy, D.
McIntyre, A. D.
Mars, A.
Mills, W. H.
Alward, H. W.
Newton, S. M.
Abrahamson, 0. W.
Smith, A. W.
Newnes, W.
Swan, P.
Clark, H.
Owen, W. R.
Galbraith, J. S.
Hayward, R. J 32
British Columbia.
1924
BRITISH COLUMBIA MUNICIPAL OFFICIALS, 1924—Continued,
Disteicts.
District.
Clerk and Treasurer.
Reeve.
Address.
Burnabv	
Bryce, S. L	
Cunliffe, E. H	
Newman,  R	
Macdonald, R. C	
Delta
Pullen, G. H ♦.	
Gallaher, R.
Fooks, II.	
Poppy, D. W	
Merryneld, W. I.
Wren, W. H	
Crane, C. S                   	
Evans, J. N	
Oak Bay    .
Blandy, R. F	
Hewlett, H. F.              	
Oak Bay.
Dryden, W. M	
Bracewell,  B.   C...           	
McDermott,  W.     -
Bruce, W. D.                     	
Floyd, II	
Shepherd, S 	
Tilton, J	
Sewell, R. R   F.
Riley, W. T	
Wiglesworth, .T. R 	
Q&ssen, M	
Cook, J. F	
Campbell, J. R	
Reid, T	
Crowe, R. C          	
Willis, F.  S	
West Vancouver	
Ollason. J	
Gisby, S	
I-Iollyburn.
Villages.
Village.
Clerk  and Treasurer.
Chairman of Commissioners.
Address.
Haves, G. E	
Tavlor, W. 0.    ..
Garland, C. B	
Barr, J. A                    	
Abbott, E  J	
Ockleshaw.   F	
McIntyre, J. R	
VICTORIA, B.C.:
Printed by Charles F. Banfield, Printer to the King's Most Excellent Majesty.

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