PROVINCE OF BRITISH COLUMBIA FOURTH AND FIFTH REPORTS of the business done in pursuance of the Stjpeeannuation Act for the YEAES ENDED MAECH 31ST 1925 AND 1926 PRINTED by AUTHORITY OF THE LEGISLATIVE ASSEMBLY. VICTORIA, B.C. : Printed by Charles F. Banfield, Printer to the King's Most Excellent Majesty. 1926. To His Honour Walter Cameron Nichol, Lieutenant-Governor of the Province of British Columbia. May it please Your Honour : The undersigned respectfully submits the Eeport of the business done in pursuance of the " Superannuation Act" during the fiscal year 1924-25. WILLIAM SLOAN, Provincial Secretary. Provincial Secretary's Office, Victoria, B.C. The Honourable William Sloan, Provincial Secretary, Victoria, B.C. Sir,—I have the honour to lay before you Eeport of the business done in pursuance of the " Superannuation Act" during the fiscal year 1924-25. I have the honour to be, Sir, Your obedient servant, W. H. MacINNES, Civil Service Commissioner. SUPERANNUATION REPORT, 1924-25. Report of the business done in pursuance of the " Superannuation Act" during the fiscal year 1924-25. Section 5.—Contributions were made by the employees of the B.C. Government of $123,762.59; by the employees of the City of Duncan of $177.20. Section 6.—On April 1st, 1924, 232 persons were contributing more than 4 per cent. During the year sixteen additional persons were granted permission to make increased contributions; three of those making increased contributions were superannuated, three died, and five left the Service, leaving 237 making increased contributions on March 31st, 1925. Section 7.—Contributions were made by the Government and by the City of Duncan of a like amount to the contributions of their employees respectively. Section 11.—'Interest was credited at the rate of 5 per cent, per annum on the credit balance of the previous April 1st and October 1st respectively. Section 12.—A statement of all moneys received and paid out under the provisions of this Act and the assets and liabilities appertaining to the granting of superannuation allowances under its provisions is given in Schedule No. 1. Section 13.—>(1.) (a.) The sum of $24,621.66 was refunded under sections 18 and 19. A like amount was transferred from the B.C. Government Employer's Account to the Special Reserve fund. (3.) The debit balance of the account of the B.C. Government in the Special Reserve Fund amounted to $169,754.51 on March 31st, 1925. Interest at the rate of 5 per cent, per annum was charged on the debit balance of this account. Section llf.—Superannuation allowances were granted to twenty-one persons, as per Schedule No. 2. Section 18.—Fourteen contributors died during the fiscal year and refunds were made to their legal representatives. Section 19.—One hundred and thirty-nine contributors, on leaving the Service, secured refunds of the amount standing at their credit. Section 20.—Two of the contributors who left the Service had made voluntary contributions under section 9 and secured a refund of these special contributions. An interesting development of the year was the number of contributors who started making voluntary contributions pursuant to section 9. While the amounts involved are not large, it is pleasing to note the development of this habit of thrift and saving. - In conclusion, I would like to point out that the " Superannuation Act" in its five parts provides a medium through which any group of employees in the Province can, by a voluntary arrangement with their employer, make provision for an old-age pension. It is therefore capable of wide expansion in its scope and it would be difficult to place a limit on its usefulness in the future if full advantage were to be taken of its provisions. W. H. MacINNES, Civil Service Commissioner. F 4 British Columbia. 1925-26 SCHEDULES. SCHEDULE No. 1. Summary of Receipts and Expenditures. Receipts. Cash in Treasury, April 1st, 1924 $ 779,614 54 Contributions, B.C. Government employees * 123,762 59 employers 123,762 59 Special Reserve 27,686 10 City of Duncan employees 177 20 „ employer 177 20 „ Special Reserve 27 50 Voluntary contributions, section 9 652 18 Interest paid by B.C. Government 41,303 17 Expenditures. Refunds, section 18 19 20 .-. Superannuation allowances $1,097,193 07 $ 3,704 91 20,916 75 45 40 28,640 30 $ 53,307 36 Cash in Treasury, April 1st, 1925 1,043.885 71 $1,097,193 07 Balance-sheet as at March 31st, 1925. Assets. >. Cash in Treasury $ 902,942 97 Cash in Treasury $140,942 74 B.C. Government Special Reserve (section 13 (1) (a) and (b)) 169,754 51 310,697 25 $1,213,640 22 Liabilities. B.C. Government employees $450,681 26 employer 450,681 26 City of Duncan employees 626 30 employer 626 30 „ Special Reserve 89 43 Special contributions 238 42 Total, Current Accounts $ 902,942 97 Present value of allowances in force March 31st, 1925 $300,858 03 Balance, being difference between value of allowance in force March 31st, 1925, and amount at credit of Superannuation Allowance Account 9,839 22 310.697 25 $1,213,640 22 15-16 Geo. 5 Superannuation Eeport. F 5 Present Value of Superannuation Allowances in Force March 31st, 1925. Name Allowance Present per Month. Value. Almond, S. R $ 73 33 $ 6,749 60 Anderson, G 15 00 1,823 40 Armstrong, J. F 125 56 7,850 01 Arthur, Dr. E. 0 15 00 1,434 CO Bowman, T. M 47 37 5,735 56 Brown, J. R 82 50 7,593 30 Bunting, J. F. B 1 SO 211 46 Burgess, T. A 15 25 2,426 58 Calbick, T. F 15 66 1,896 11 Callaghan, John 18 40 1,759 78 Cambridge, J. J 115 00 14,456 00 Campbell, C. 8 104 50 12,276 66 Carne, F 15 00 1,434 60 Clint, Jas 45 86 4,386 05 Corfleld, W. F 14 60 2,044 58 Cox, D. G 5S 06 6,179 91 Creighton, J. W 42 80 3,939 31 Cullin, W. H 98 75 10,155 45 Davies, P. J 15 OO 1,510 20 Delbridge, T 15 00 1,48S 60 Evans, A. M 20 20 1.741 23 Evans, C. H 8 85 S78 27 Fawcett, Miss C. M 27 SO 4,338 46 Fraser, J. A 82 37 6,177 75 Goepel, W. J 187 29 17,912 42 Hall, John 44 15 4,063 57 Hanson, R. E 2S 60 2,735 30 Hargie, Jas 24 90 2,926 40 Henderson, C. C 15 40 1,696 46 Henry, Thomas , 20 35 1,980 46 Hepburn, W '. 24 00 2,379 26 Hewton, Wm 25 OO 1,563 00 Hodgins, A. E 40 00 4,550 40 Hodson, J. H 22 90 2,107 98 Jones, G. B 51 75 4,579 95 Lloyd, M. B 21 65 2,148 54 Mogee, A , 15 00 1,125 00 Morley, H. A. S .'. 128 66 8,429 80 Morshead, F 13 65 1,652 74 Moseley, Levi 15 00 1,247 40 McCabe, M. H 15 00 1.3SO 60 McGregor, Mrs. A. E 98 21 7,692 79 MoKercher, A 28 60 2,631 32 McLean, Mrs. Marcella 52 00 7,400 64 Norman, Miss Kate 46 20 2,320 53 Peers, Joseph 8 70 624 31 Philips, F. M 31 40 3,573 07 Pottinger, James 107 10 7,685 50 Price, A. H 22 85 1,567 25 Pye, W. T 15 00 1,488 60 Pyke, J. A 22 75 2,172 59 Rant, W. J : 56 80 4,458 68 Carried forward $2,256 67 $212,577 03 F 6 British Columbia. 1925-26 Present Vaxue of Superannuation Allowances—Continued. ,,„ Allowance Name- per Month. Brought forward $2,256 67 Richards, F. G : 72 SO Riley, W 15 20 Robertson, W. C _ 19 35 Robertson, W. F ' 166 70 Shakespeare, F. N. E : 71 90 Smith, C 7 70 Stanton, Mrs. H 77 96 Stenson, R. J 41 10 Sutton, Joseph 19 40 Tolmie, R. F 190 65 Webb, C. N 20 00 Whitehouse, T. E 31 90 Williams, R. T 55 90 Young, R. H . 15 00 $3,062 23 Present Value. $212,577 03 6,700 51 1,242 14 1,451 25 17,743 65 8,179 34 681 91 11,637 87 8,029 30 2,365 25 19,605 63 2,496 CO 3,0S5 37 3,S36 98 1,225 £0 $300,858 03 SCHEDULE No. 2. Superannuation Allowances granted between April 1st, 1924, and March 31st, 1925. Date Effective. O.C No. Name. Position, Office, and Department. Plan. Amount per' Month. 1-5-24 1-5-24 1-8-24 1-9-24 1-10-24 1-11-24 1-12-24 1-1-25 1-12-24 1-3-25 1-2-25 1-4-25 1-4-25 1-4-25 1-4-25 1-4-25 1-4-25 1-4-25 1-4-25 1-4-25 1-4-25 370/24 495/24 867/24 868/24 1046/24 1168/24 1251/24 1393/24 142/25 215/25 283/25 357/25 357/25 357/25 357/25 357/25 357/25 357/25 357/25 445/25 400/25 Henderson, C. C Corfield, W. F Morshead, F Sutton, J Stenson, R. J Hodgins, A. E Fawcett,MissC.M Norman, S Hepburn, W Robertson. W. F.... Tolmie, R. F Jones, G. B McKereher, Alex... Hodson, J. H Pyke, J. A Philips. F. M Price, A. H Hewton, Win Carne,.Fred Evans, A. M Hargie, James Janitor, Govt. Agency, Nanaimo, Finance- Janitor. Public Works Attendant, Mental Hospitals, Prov. Sec- Clerk, Supreme Court Reg., Vancouver, Attorney-General Government Agent, Fernie, Finance District Engineer, Public Works Stenographer, GovernmentAgency, Kaslo, Finance Caretaker. Bureau of Mines, Mines Censor, Moving Pictures', Vancouver, Attorney-General Prov. Mineralogist, Mines Deputy Minister, Mines Cashier, Land Reg., Vancouver, Attorney- General Guard, Oakalla, Attorney-General Clerk, Audit, Finance Clerk, Govt. Agency, Vancouver, Finance.. Draughtsman, Lands Cook, Colony Farm, Prov. Sec Attendant. New Westminster. Prov. Sec... Janitor, Victoria, Public Works Usher, Vancouver, Finance Laundryman, Ment. Hosp., Essondale. Prov. Sec Single life Guar. 15 yrs. Single life Guar. 10 yrs. Joint life and last survivor plan Single life Single life... Guar. 5 yrs Single life... Single life... Single life... Single life Single life Single life Single life Single life Single life Single life Single life Guar. 5: yrs... Guar. 10 yrs. 15 40 14 60 13 65 19 40 41 10 40 00 27 80 46 20 24 00 166 70 190 65 51 75 28 60 22 90 22 75 31 40 22 85 25 00 15 00 20 20 24 90 To His Honour Eobert Eandolph Bruce, Lieutenant-Governor of the Province of British Columbia. May it please Your Honour: The undersigned respectfully submits the Eeport of the business done in pursuance of the " Superannuation Act" during the fiscal year 1925-26. WILLIAM SLOAN, Provincial Secretary. Provincial Secretary's Office, Victoria, B.C. ■ The Honourable William Sloan, Provincial Secretary, Victoria, B.C. Sir,—I have the honour to lay before you Report of the business done in pursuance of the " Superannuation Act" during the fiscal year 1925-26. I have the honour to be, Sir, Your obedient servant, W. H. MacINNES, Civil Service Commissioner. SUPERANNUATION REPORT, 1925-26. Report of the business done in pursuance of the " Superannuation Act" during the fiscal year 1925-26. Section 5.—Contributions were made by the employees of the B.C. Government of $124,530.87; by the employees of the City of Duncan of $215.80. Section 6.—On April 1st, 1925, 237 persons were contributing more than 4 per cent. During the year thirty-four additional persons were granted permission to make increased contributions, while four of those making increased contributions were superannuated, four died, and seven others left the Service, leaving 256 making increased contributions on March 31st, 1926. Section 7.—Contributions were made by the Government and by the City of Duncan of a like amount to the contributions of their employees respectively. Section 9.—The number of the contributors taking advantage of this section to make voluntary contributions during the year was larger than in any previous year. Section 11.—Interest was credited at the rate of 5 per cent, per annum on September 30th and March 31st on the credit balances of the previous April 1st and October 1st respectively. Section 12.—A statement of all moneys received and paid out under the provisions of this Act and the assets and liabilities appertaining to the granting of superannuation allowances under its provisions is given in Schedule No. 1. Section 13.—(1.) (a.) The sum of $23,932.46 was refunded under sections 18 and 19 to employees of the B.C. Government. A like amount was transferred from the B.C. Government Employer's Account to the Special Reserve Fund. (3.) The debit balance of the account of the B.C. Government in the Special Reserve Fund amounted to $202,960.43 on March 31st, 1926. Interest at the rate of 5 per cent, per annum was charged on the debit balance of this account. Section lJt.—Superannuation allowances were granted to twenty persons, as per Schedule No. 2. Section 18.—Ten contributors died during the fiscal year and refunds were made to their legal representatives. Section 19.—One hundred and nineteen contributors, on leaving the Service, secured refunds of the amount standing at their credit. In presenting this, my fifth and concluding report on the operation of the " Superannuation Act," I would like to briefly review some of the interesting features in connection with the development and administration of the Act. When the Act was passed one of the -first duties devolving upon me was to work out the necessary actuarial tables of rates at which the different forms of allowances should be granted to contributors retiring at various ages. The local experience and data upon which such tables might be based were very scanty and recourse had therefore to be taken to Eastern Canadian and British experience. I am pleased to report that at the end of five years' operation, when the total assets of the Superannuation Fund amount to $1,516,763.17, the unallotted balance is only $6,819.31, or less than one-half of 1 per cent. This, I think, will be accepted as a very satisfactory showing and an indication that the tables are reasonably accurate. A very pleasing feature also is the way in which civil servants have availed themselves of the privilege of making additional contributions pursuant to section 6. During the five years, 324 contributors have applied for and been granted the privilege of contributing in excess of 4 per cent, to the Fund. This is a very large proportion of those entitled to this privilege, as it can be granted only to those over 35 years of age when the Act first applies to them. A further interesting feature of like character is the steady increase in special voluntary contributions made pursuant to section 9. The number of special contributors has been steadily increasing. The average individual special contributions is naturally small, representing as it does special saving, but I have been very pleased to note the regularity with which these special voluntary contributions come in each month from those who once start making them. This evidence of thrift is very satisfactory and the Superannuation Fund is serving a most useful purpose in providing a medium through which these small savings can be conserved, savings which otherwise might so easily be frittered away. F 10 British Columbia. 1925-26 At the conclusion of five years' operation of the " Superannuation Act " it is of interest to compare the results obtained with the condition that would have existed if the practice of the previous five years had been continued. In the statement of comparison given below the figures under the Old System are the payments that would have been made for superannuation allowances and the liability for allowances that would have been outstanding on March 31st, 1926, on the assumption that had the " Superannuation Act" not been passed the average practice of the five years, 1921-26, would have been the same as the average practice during the years 1916-21, the five years immediately prior to the Act. Superannuation, April 1st, 1921, to March 31st, 1926. Superannuation Old System. Act. 1921-22 expenditure $ 59,121 97 $ 201,3SS 32 1922-23 „ 74,808 17 192,790 14 1923-24 „ 77,235 69 185,084 43 1924-25 „ 73,968 37 182,788 09 1925-26 „ S6,235 18 181,658 90 $ 371,369 3S $ 943,709 88 Liability for allowances outstanding March 31st, 1926 645,967 80 656,747 01 $1,017,337 IS $1,600,456 89 Cash on hand March 31st, 1926 Nil. 1,313,S02 74 Net expenditure to March 31st, 1926 $1,017,337 IS $ 286,054 15 Net gain to Government under " Superannuation Act" 730,683 03 $1,017,337 18 $1,017,337 18 Under the Old System no provision was made during the period of service for the liability for a superannuation allowance accruing out of that service. Even when a superannuation allowance was granted and thus a definite liability assumed for specific payments no immediate provision was made to meet it, but it was left to be taken care of by the future. This liability tended to accumulate at a rapid rate, as the following figures show :— Present Value or Liability for Outstanding Superannuation Allowances. March 31st, 1900 $ 5,863 1905 24,810 1910 - 106,612 1915 272,239 1920 399,049 1926, it would have been 645,967 Such a policy of deferring responsibility and allowing the liability to rapidly increase like a snowball rolling down a slope would inevitably have led to disaster. The time would eventually have come when the burden would have become too great and the Government would have been forced to either reduce allowances already granted or to refuse to continue to grant to civil servants reaching retirement age superannuation allowances on the same scale as previously followed. From such a dilemma the " Superannuation Act" has provided an escape. Under the " Superannuation Act" complete provision is made during the period of service for all liability for superannuation that can accrue out of that service. In addition, the heavy liability that has accumulated from the past is being steadily liquidated. Included in the payments made under the " Superannuation Act" as shown above are $238,047.36, payment of allowances granted prior to the passing of the Act, and $225,154.31 to meet the liability for allowances since granted but which accrued out of service rendered prior to the commencement of the Act. When the cash on itaiid on March 31st, 1926, is taken into account the net gain to the Government from the operation of the Act for five years, as compared with the Old System, amounts to the substantial sum of $730,683.03. This is largely due to two reasons—viz., the contributions of the civil servants and the fact that where groups of civil servants are employed 15-16 Geo. 5 Superannuation Eeport. F 11 for the benefit of special interests and paid by those interests through special funds, such as the Scaling Fund and Fire Marshal Fund, these Funds are required to contribute the employer's share to the Superannuation Fund. Under the Old System these special interests would have escaped all liability and the Government would have been saddled with the responsibility for providing superannuation allowances when the individuals in these groups reached retirement age. In view of the great gain to the Government under the operation of the Act, due largely to the contributions of the civil servants, I am of the opinion that the various provisions of the Act should be interpreted in the most generous way possible. I have accordingly always calculated the special allowance to be added pursuant to section 34 at the maximum allowance possible for a man retiring at 65 and choosing the Single Life Plan or the actuarial equivalent if the superannuant is under 65 or chooses a plan of allowance other than the Single Life Plan. I hope that this practice may be continued without a break. No future claim under section 34 can be as large as three already granted; in fact, no future claim can exceed $125 per month. As time passes the special allowances that can be claimed under this section will steadily decrease until finally, with the retirement of the last civil servant who was in the Service prior to April 1st, 1921, they will entirely cease. I would also urge that the same attitude be taken in connection with the rights of contributors leaving the Service before attaining the age of 60. A superannuation allowance is really only an incident of remuneration. Remuneration is given in two parts—(1) immediate cash payment—salary; and (2) deferred remuneration—superannuation allowance. It is in the interest of the State that every man make provision for his old age during his earning period and not allow himself to become dependent on his friends or the public for his support. Thus when a man leaves the Service before pensionable age he should have the right, and should be encouraged to exercise it, of leaving his contributions in the Fund and after waiting until reaching pensionable age should be entitled to be granted an allowance based upon his employer's contribution as well as his own. The Lieutenant-Governor in Council has the right to terminate the employment of any civil servant at pleasure. I submit it would be manifestly unjust and unfair if, in addition to depriving him of his employment and so of his current income, there should also lie the power of depriving him of his superannuation rights, of the provision for his old age which he has built up during his period of service and that the Government should thus be able to escape from a liability definitely undertaken and already provided for. If the Act as it stands does not give this right and security to the civil servant, I would strongly urge that provision be made to so amend it at the earliest opportunity. In conclusion, I wish to express appreciation of the cordial co-operation received in connection with both the drafting and administration of the Act from members of the Government and members of the Civil Service as well as the Municipal authorities and employees and others interested in the latter parts of the Act. The Act is sufficiently comprehensive in its scope that, if fully utilized, practically every citizen of the Province can under its provisions secure protection for his old age. It is my hope that in the near future it may become more widely known and more fully used and may come to serve its full purpose of making British Columbia conspicuous for the large proportion of its old people comfortably protected in their old age. W. H. MacINNES, Civil Service Commissioner. F 12 British Columbia. L925-26 SCHEDULES. SCHEDULE No. 1. Summary of Receipts and Expenditures. Receipts. Cash in Treasury, April 1st, 1925 Contributions by B.C. Government employees „ employers „ Special Reserve ... City of Duncan employees „ employer .„ Special Reserve Voluntary contributions, section 9 Interest paid by B.C. Government Expenditures. Refunds, section IS 19 Superannuation allowances Cash in Treasury, April 1st, 1920 Balance-sheet as at March 31st, 1926. Assets. Cash in Treasury Cash in Treasury $170,552 66 B.C. Government Special Reserve (section 13 (1) (a) and (»)) 202,960 43 $1,043,885 71 124,530 87 124,530 S7 27,704 OS 215 80 215 80 35 25 1,164 40 54,371 33 $1,376,654 11 $ 3,496 80 20.435 86 38,918 71 $ 62,851 37 1,313,802 74 $1,376,654 11 $1,137,250 OS 379,513 09 $1,516,763 17 Liabilities. B.C. Government employees $566,969 87 employer 566,969 87 876 26 876 26 129 59 1,428 19 City of Duncan employees „ employer ,, Special Reserve Special contributions Total, Current Accounts Present value of allowances in force March 31st, 1926 $372,693 82 Balance, being difference between value of allowance in force March 31st, 1926, and amount at credit of Superannuation Allowance Account ■■ 6,819 31 $1,137,250 04 379,513 13 $1,516,763 17 . 15-16 Geo. 5 Superannuation Eeport. F 13 Present Value of Superannuation Allowances in Force March 31st, 1926. !«,._,_ Allowance Present JName- per Month. Value. Almond, S. R $ 73 33 $ 6,494 40 Anderson, G 15 00 1,758 60 Armstrong, J. F 125 56 7,473 33 Arthur, Dr. E. C 15 OO 1,380 60 Baird, Mrs. F 45 50 8,370 18 Bamford, T 127 30 13,550 76 Bowman, T. M 47 37 5,565 02 Briggs, A. J 37 25 2,215 30 Brown, J. R. 82 50 7,306 20 Bunting, J. F. B 1 80 199 64 Burgess, T. A 15 25 2,346 06 Calbiok, T. F 15 66 1,839 73 Callaghan, J IS 40 1,093 53 Cambridge, J. J 115 CO 13,924 20 Campbell, C. S 104 50 11,887 92 Carne, F 15 00 1,380 60 Carter, W. O 44 50 7,493 70 Clark, J. R 21 00 2,309 93 Clint, J 45 86 4,220 95 Corfield, W. F. 14 60 1,958 73 Cox, D. G 58 06 5,970 89 Creighton, J. W 42 SO 3,790 36 Culliu, W. H 98 75 9,799 95 Davies, P. J 15 00 1,461 60 Delbridge, T 15 00 1,434 60 Devonshire, G 5 60 452 72 Evans, A. M 20 20 1,631 35 Evans, C. H 8 85 846 41 Fawcett, Miss C. M 27 80 4,243 39 Flett, James 9 20 846 76 Fraser, J. A 82 37 5,910 87 Garrett, A 50 80 5,040 37 Goepel, W. J 187 29 17,238 16 Granger, R. T. F 125 00 12,401 25 Hall, John 44 15 3,009 92 Hanson, R. E : 2S 60 2,632 34 Hargie, James 24 90 2,766 88 Henderson, C. C 15 40 1,639 17 Henry, Thomas 20 35 1,890 10 Hepburn, W ■. 24 00 2,295 36 Hewton, Wm '. 25 00 1,488 00 Hodgins, A. E 40 00 4,406 40 Hodson, J. H 22 90 2,028 02 Jones, G. B : 51 75 4,402 89 Lloyd, M. B. 21 65 2,070 60 Mayhew, J. E 14 35 1,472 31 Mogee, A 15 00 1,076 40 Morley, H. A. S 128 66 8,043 82 Morrison, J. W 38 30 3,799 45 Morshead, F 13 05 1,003 60 Moseley, Levi 15 OO 1,144 80 McCabe, M. H 15 CO 1.328 40 Carried forward $2,285 76 $222,436 52 F 14 British Columbia. 1925-26 Present Value of Superannuation Allowances—Continued. Name Allowance JName- per Month. Brought forward $2,285 76 McGregor, Mrs. A. E 9S 21 McKercher, A 28 60 McLean, Mrs. M 52 00 MePhee, J 22 65 Norman, Kate (Mrs. G. Cummings) 46 20 Norris, L 118 00 Peers, Joseph 8 70 Pelly, J 15 00 Philips, F. M 31 40 Pottinger, James 107 10 Preston, Mrs. M. J 15 70 Price, A. H 22 S5 Pye, W. T 15 00 Pyke, J. A 22 75 Rant, W. J 56 90 Riley, W 15 20 Robertson, W. C 19 35 Robertson, W. F 166 70 Seymour, E. J 17 25 Shakespeare, F. N. E '. 71 90 Shaw, E. J. C 10 25 Smith, C. F 15 65 Stanton, Mrs. Agnes J - 77 96 Stenson, R. J 41 10 Sutton, J 19 40 Tolmie, R. F 190 65 Webb, C. N 20 00 Whitehouse, T. E 31 90 Whitfield, G 14 70 Williams, R. T. 55 90 Wilmot, H. F 63 00 Young, R. H 15 00 $3,792 73 Present Value. $222,436 52 6,8S8 96 2,532 81 7,213 44 2,759 50 1,876 67 12,558 07 597 16 1,730 89 3,459 02 7,351 34 2,290 94 1,497 13 1,434 60 2,093 91 4,267 50 1,191 07 1,388 55 17,143 42 1,833 17 7,920 50 1,316 SI 1,954 30 11,375 92 7,910 92 2,204 61 18,920 10 2,421 60 2,951 38 1,625 14 3,662 56 6,709 91 1,175 40 $372,693 82 15-16 Geo. 5 Superannuation Eeport. F 15 SCHEDULE No. 2. Superannuation Allowances granted between April 1st, 1.925, and March 31st, 1926. Date Effective. O.C. No. Name. Position, Office, and Department. Plan. Amount per Month. 22^-25 480/25 507/25 508/25 509/25 510/25 532/25 927/25 928/25 1077/25 Seymour, E. J. Wilmot, H. F. Flett, James Janitor, Pari. Bldgs., Public Works.— Single life $ 17 25 1-4-25 Guar. 5 yrs 14 35 1-5-25 63 00 1^1-25 Clerk, Govt. Agency, Duncan, Finance Government Agent, Cumberland, Finance Clerk, Administration, Lands 9 20 1-4-25 1-6-25 Baird, J Devonshire. G. ... Smith, C. F Joint life and last survivor plan .... Single life 45 50 37 25 10-5-25 1-8-25 Janitor, Govt. Agency, Merritt, Finance Janitor, Govt. Agency, Vancouver, Fi- Guar. 5 yrs 5 60 McPhee, J 15 65 1-11-25 Scaler, Forest, Vancouver, Lands Clerk, iS.C.R., Vancouver, Attorney- General Farmer, Boys' Industrial Schl., Prov. Sec Guar. 10 yrs. Joint life and last survivor plan .... Single life 22 65 1-12-25 1-2-26 1214/25 51/26 Preston, J. A, Shaw, E. J. C.... 15 70 10 25 11-1-26 1-2-26 36/26 148/26 341/26 342/26 342/26 342/26 343/26 344/26 Whitfield, G. Pelly, J Janitor, Pari,. Bldgs., Public Works.. Registrar, S.C.R., Chilliwack, Attorney-General Guar. 5 yrs Single lite 14 70 Morrison, J. W... Bamford, T. 14 30 1-4-26 Clerk, L.R.O., Vancouver, Attorney- Single life 38 30 1-4-26 Draughtsman. Survey Branch, Lands Government Agent, Vernon, Finance.: Clerk, Assessor's Office, Victoria, Finance Scaler, Forest, Vancouver, Lands. Engineer, Girls' Industrial School, 127 30 1-4-26 118 00 1-4-26 1-4-26 Carter, W. 0 Garrett. A Clark, J. R... Joint life and last survivor plan .... Single life 44 50 50 80 1_4_26 Single life 21 00 1-4-26 376/261 Granger, R. T. F.. Chief Clerk, L.R.O., Vancouver, Attorney-General Single life 125 00 VICTORIA, B.C. : Printed by Charles F. Banfield, Printer to the King's Most Excellent Majesty. 1926.
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PROVINCE OF BRITISH COLUMBIA FOURTH AND FIFTH REPORTS OF THE BUSINESS DONE IN PURSUANCE OF THE SUPERANNUATION… British Columbia. Legislative Assembly [1927]
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Title | PROVINCE OF BRITISH COLUMBIA FOURTH AND FIFTH REPORTS OF THE BUSINESS DONE IN PURSUANCE OF THE SUPERANNUATION ACT FOR THE YEARS ENDED MARCH 31ST 1925 AND 1926 |
Alternate Title | SUPERANNUATION REPORT. |
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British Columbia. Legislative Assembly |
Publisher | Victoria, BC : Government Printer |
Date Issued | [1927] |
Genre |
Legislative proceedings |
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Text |
FileFormat | application/pdf |
Language | English |
Identifier | J110.L5 S7 1926_1927_V01_07_F1_F15 |
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Sessional Papers of the Province of British Columbia |
Source | Original Format: Legislative Assembly of British Columbia. Library. Sessional Papers of the Province of British Columbia |
Date Available | 2016-03-04 |
Provider | Vancouver : University of British Columbia Library |
Rights | Images provided for research and reference use only. For permission to publish, copy or otherwise distribute these images please contact the Legislative Library of British Columbia |
CatalogueRecord | http://resolve.library.ubc.ca/cgi-bin/catsearch?bid=1198198 |
DOI | 10.14288/1.0227986 |
AggregatedSourceRepository | CONTENTdm |
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- bcsessional-1.0227986-fulltext.txt
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- bcsessional-1.0227986.ris
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https://iiif.library.ubc.ca/presentation/cdm.bcsessional.1-0227986/manifest