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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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 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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