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REPORT OF THE COMPTROLLER-GENERAL OF THE PROVINCE OF BRITISH COLUMBIA 1923-1924 PURSUANT TO THE PROVISIONS… British Columbia. Legislative Assembly [1923]

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 EEPOET
OP   THE
Comptroller-General
OP   THE   PROVINCE   OP
BRITISH COLUMBIA
1923-1924
PURSUANT TO THE PROVISIONS OF THE "AUDIT ACT,'
CHAPTER 7, 7 & 8 GEO. V.
PRINTED   BY
AUTHORITY  OF THE  LEGISLATIVE ASSEMBLY.
VICTORIA,  B.C.:
Printed by William H. Cullin, Printer to the King's Most Excellent Majesty.
1923.  To His Honour Walter Cameron Nichol,
Lieutenant-Governor of the Province of British Columbia.
May it please Your Honour:
The undersigned has the honour to present to Your Honour statements of the
Comptroller-General, pursuant to the provisions of the " Audit Act," chapter 7,
7 & 8 Geo. V.
Kespectfully submitted.
JOHN HAET,
Minister of Finance.
Treasury Department,
Victoria, October 29th, 1923. Victoria. October 29th, 1923.
Hon. John Hart,
Minister of Finance. «
Sir,—I have the honour to submit for the information of the Legislative
Assembly, pursuant to the provisions of the '"' Audit Act," chapter 7, 7 & 8 Geo. V.,
as follows:—
(A.)   Statement of Treasury Board Overrulings  (pursuant to section 31).
(B.) Statement of Expenditures on Services which have exceeded their Appropriations (pursuant to subsection (b) of section 32).
(C.) (1.) Statement of Payments charged against the 1923-24 Appropriations
which did not occur within the Period of the Account.
(2.)  Irregular Payments (pursuant to subsection  (e) of section 32).
(D.) Statement of Special Warrants issued (pursuant to subsection (5) of
section 24).
(E.) (1.) Statement showing the Eevenue for the First Six Months of the
Present Fiscal Year, viz., from 1st April to 30th September, 1923.
(2.) Statement showing the Expenditure for the First Six Months of the
Present Fiscal Year, viz., from April to 30th September, 1923.
(3.) Statement showing Expenditures and Advances out of Moneys raised by
Loan under Authority of the Legislature for Specific Purposes, 1st April to 30th
September, 1923 (pursuant to subsection (a)  of section 42).
I have the honour to be.
Sir,
Your obedient servant,
A. N. MOUAT, C.A.,
Comptroller-General. COMPTROLLER-GENERAL'S REPORT.
(A.)
TREASURY BOARD OVERRULINGS.
Nil. H 6
Comptroller-General's Report.
1923
(B.)
UNPROVIDED ITEMS IN EXPENDITURE FOR FISCAL YEAR ENDED 31st MARCH, 1923.
STATEMENT of Expenditures on Services which have exceeded their Appropriations from
1st April, 1922, to 31st March, 1923, and for which Overexpenditure the Sanction of
Parliament is required.
Vgte
No.
Service.
Total
Appropriation.
Total
Expenditure.
Over-
expended.
4
23
41
62
72
75
76
78
SO
81
111
118
122
123
127
134
136
137
139
141
144
145
147
150
152
161
1S3
203b
207
215
240
243
244
257
259
260
262
264
Department of Agriculture.
Minister's Office  	
Farmers' Institutes  	
Incidentals and Contingencies	
Department of the Attorney-General.
'Supreme and County Courts, Ladysmith	
Girls' Industrial School  	
Summoning and Paying Witnesses	
Grand and Petit Jurors  	
Expenses of Inquests, etc	
Constitutional Litigation and General Law Costs
Game Protection   	
Department of Finance.
Controlling and Audit Branch	
Ashcroft Sub-agency  	
Cranbrook Agency  	
Cumberland  Agency   	
Fort George Agency   	
Merritt Sub-agency  	
Nelson Agency  	
New Westminster Agency	
Williams Lake Agency   	
Pouce Coupe Agency  	
Queen Charlotte Islands Sub-agency   	
Revelstoke Agency	
Smithers Agency  	
Vernon Agency	
Sundry Sub-agencies**	
Department of Industries.
Department of Industries	
Department of Lands.
Land Surveys 	
Department of Mines.
" -Mineral Survey and Development Act, 1917 "
Department of the Provincial Secretary.
Provincial Library and Archives   	
Tranquille Sanatorium  	
Department of Public Works.
Minister's Office 	
Maintenance of Government House and Grounds
District Engineers  	
Capital Account.
Industrial School and Boys' (Subnormal School  .
Tranquille Sanatorium  	
Tranquille   Sanatorium Farm   	
Government Buildings, Prince Rupert	
Government Buildings, Williams Lake	
13,190 00
9,000 00
1,000 00
445 00
32,830 00
30,000 00
27,500 00
0,500 00
20,000 00
65,000 OO
53,000 OO
$ 13,363 60
9,078 29
2,827 56
445 41
33,057 67
33,203 23
29,904 87
6,985 62
20,426 33
70,014 98
5:;,581 91
173 60
78 20
1,827 50
41
227 67
3,203 23
2,404 87
485 62
426 33
5,614 98
581 91
3,700
00
4,149
38
449 38
15,340
00
15,752
29
412 as
11,500
00
12,068
22
568 22
10,900
00
17,105
14
205 14
3,800
00
4,170
63
370 63
18,480
00
20,890
09
2,416 09
25,850
00
27,077
47
1,227 47
7.500
00
8,417
37
917 37
7,000
00
7,201
75
201 75
1,440
00
1,401
95
51 95
13,800
00
13,819
47
19 47
17,200
00
18,554
68
1,354 68
20,600
00
20,624
34
24 34
4,500
00
. 4,645
89
145 89
13,520
00
13,564
18
44 18
135,000
00
135,579
90
579 90
54,424
02
54,485
69
61 67
19,480
00
21,485
86
2.005 86
259,860
00
285,553
60
25,693 60
12,540
00
13,112
64
572 64
20,968
00
22,097
05
1,129 05
62,360
00
63,989
80
1,629 80
35,000
00
56,392
92
21,392 92
28,300
00
45,273
22
16,973 22
48,000
00
53,315
89
5,315 89
215,000
00
215,038
08
38 08
23,000
00
23,760
80
760 80
$1,353,527
02
$1,453,113
77
$99,586 75 14 Geo. 5
Comptroller-General's Beport.
H 7
(C.)
(1.)
STATEMENT OE PAYMENTS  CHARGED AGAINST THE 1923-24 APPROPRIATIONS
WHICH DID NOT OCCUR WITHIN THE PERIOD OP THE ACCOUNT.
Vote
No.
Date of Service.
Name.
Particulars.
5
5
8
11
14
50
51
60
61
61
65
67
6?
67
67
67
67
67
CO
74
75
75
75
75
81
108
108
110
110
135
140
140
140
167
174
174
174
174
174
174
174
174
174
174
174
176
191
191
191
191
193
205
210
210
219
224
228
234
I
April, 1921   	
Dec, 1921  	
Aug., 1919, to Jan., 1920. .
July, 1922, to March, 1923
Jan., 1923	
Oct.-Dec,  1922   	
Feb., 1923  	
June, 1922	
March, 1923   	
Jan-March, 1923	
Dec, 1922, to March, 1923
Sept., 1922   	
March, 1923   	
Oct., 1922   	
June, 1922   	
March, 1923   	
July, 1922	
Dec, 1922  	
March, 1923   	
Nov., 1922	
Feb., 1923   	
Sept.,  1922   	
Jan., 1923  	
Feb., 1923  	
Nov., 1922	
Dec, 1922  	
Feb., 1923	
Sept.,  1922   	
March, 1923   	
Feb.-March,   1923   	
March, 1923 	
Feb., 1923	
Dec, 1922  	
Oct., 1920-23   	
Jan., 1923  	
Feb., 1923	
March, 1923  	
Jan., 1923	
Jan.-Feb., 1923   	
March, 1923   	
Sept., 1922, to March, 1923
March,  1923   	
April, 1922-23   	
May,   1920,  to  April,   1921
July, 1022, to March, 1923
July, 1922  	
Jan-March,  1923   	
March, 1923   	
May, 1922, to Jan., 1923..
March, 1923   	
Nov., 1922	
July, 1922	
Oct., 1921   	
June,  1922,  to  Feb.,  1923
Dec, 1921  	
March, 1923  	
Dec, 1922, to Jan., 1923..
June, 1920
Kamloops Telegram  	
Remington Typewriter Co., Ltd.
B.C.  Telephone Co	
Grigor, B. W	
Plimley,  T	
Knight, Higman Motors, Ltd.  . .
Law Society of B.C	
Law Society of B.C	
Chilliwack Telephone Co	
Elk Creek Water Works, Ltd.. .
B.C. Electric Railway Co.,  Ltd.
Clark, B	
B.C. Telephone Co	
Heckmiller, F	
Barber,  C.  G	
Mancor,  C.  A	
Pay-lists    	
C. F. Weir's Garage	
Corfleld Motors	
Blumberger,  S	
Gillis, J. J	
Clark, B	
Ilickling, II	
Leesou, L. H	
Booth, T. B	
Lemon-Gonnason Co., Ltd	
G.N.W, Telegraph Co	
Remington Typewriter Co., Ltd.
G.N.W. Telegraph Co	
T. H. Waters & Co	
Steen's, Ltd	
McRae Bros	
McRae Bros	
Omineca Herald   	
Union Gas Engine Co	
Plant,  C	
Corp. of City of Nanaimo	
Port Alberni Garage   	
Port Alberni Garage  	
Business Publication of B.C., Ltd.
Pacific Mills, Ltd	
Cariboo Observer   	
Society of American Foresters. .
Kamloops Telegram   	
Canadian General Elec. Co., Ltd.
Kingston Road Lumber Co., Ltd.
Interior News  	
Portland Canal News   	
Cariboo Observer   	
Kamloops Telegram  	
Chilliwack Progress	
Ind. & Educational Pub'y Co. Ltd.
Wiren,  K	
Archibald,  M. G	
Kelly, Douglas & Co., Ltd. . . .
Prince George Hospital Society
McPherson,  F.  M	
Kamloops Telegram
I
Advertising   	
Repairs	
Service   	
Services   	
Repairs, etc	
Repairs, etc	
Subscription,  Vol.  30   	
Subscription,  Vol.  30   	
Tolls    	
Water    	
Electric  Light   	
Stenographers' fees  	
Tolls	
Insurance premium  	
Travelling expenses	
Travelling expenses	
Re search for N. O'Brien  . . .
Repairs   	
Repairs   	
Witness fees   	
Auto-hire   	
Stenographers' fees, etc	
Inquiry and expenses   	
Medical  evidence   	
Travelling expenses	
Lumber   	
Telegrams   	
Repairs, etc	
Telegram   	
Repairs   	
Repairs   	
Typewriter pads	
Office  furniture,   freight,   etc
Subscription   	
Cylinder for engine   	
Services  	
Water  	
Gas and oil	
Gasolene, etc	
Subscription   	
Electric light   	
Advertising  	
Subscription   	
Advertising  	
Launch supplies  	
Lumber   	
Advertising  	
Advertising  	
Advertising 	
Advertising  	
Advertising  	
Advertising  	
Burying horse	
Travelling expenses	
Groceries  	
Hospital attendance	
Re burial  of  G.  Hallan  and
B.  Jourque
Advertising  	
Amount.
2 04
15 20
24 00
78 68
187 76
20 44
50
50
00
50
35
60
15
35
6 00
7 35
68 00
15 60
55 45
7 00
28 00
3 20
10 00
4 00
20 10
7 10
10 15
18 15
63
99
1
3
46 20
3 00
149 62
6 00
185 96
4 00
6 00
7 60
6 20
2 00
49 25
22 40
4 00
70 96
4 27
93 00
35 75
4 40
46 75
27 50
16 00
14 58
8 00
98 00
1,554 19
81 00
80 00
22  00
./-.rtY,
VICTORIA, B. C H
Comptroller-General's Beport.
1923
Statement of Payments charged against 1923-24 Appropriations—Continued.
Vote
No.
Date of Service.
Name.
Particulars
247
247
247
251
251
251
251
251
251
251
251
251
251
251
251
251
252
252
252
254
Stat.
Stat.
•Stat.
Stat.
Stat.
Stat.
Stat.
Stat.
Dec, 1922  	
Jan., 1023  	
Aug., 1922	
Sept.,  1922   	
Sept.,  1922   	
Sept.,  1922   	
Sept., 1922   	
Sept.,  1922   	
Feb.-Nov., 1922  	
July, 1922	
June, 1922, to March, 1923
Dec, 1922  	
Dec, 1922  	
Oct.-Dec, 1922	
Dec, 1922  	
Aug.-tSept.,  1922   	
March, 1923	
Jan.-March,   1923   	
Jan.^March,  1923   	
March, 1923  	
March, 1923   	
March, 1923   	
Jan., 1923	
March, 1923   	
March, 1923   	
Feb.^March,  1923   	
Feb.^March,  1923   	
March, 1923   	
Gilchrist,  Q	
D.   Spencer,  Ltd	
Weiler Bros., Ltd	
Nygaard,  O. J	
Keiiog,   O.   T	
McNeish,   T	
Wood-Vallance H'dware Co., Ltd
Clough,   W	
Coldstream   Municipality   	
Cummins  & Agnew   	
Trail Mercantile Co	
Powell, A.  E	
McMahon & Mack   	
Hutchison,   W.  H	
Sparrow,   E	
Imperial Oil, Ltd	
imperial  Oil, Ltd	
Menzies Hardware Co., Ltd. . .
B.C. Electric Railway Co., Ltd
Canadian National Railways  . .
McDonald,   F.   O	
Shuswap Saw  Mills,  Ltd	
Giant Powder Co. of Can., Ltd.
J. A. Flett,  Ltd	
King's  Printer   	
Corporation of Point  Grey   . . .
Gordon Brown Co., Ltd	
Barr & Anderson  	
I
Stage fare	
Vacuum  sweeper   	
Crockery   	
Vegetables   	
Beef   	
Groceries, etc	
Crayons   	
Groceries   	
Re road-work  	
Re road-work  	
Hardware, etc	
Lumber   	
Nails	
Hardware   	
Haulage  	
Oil	
Freight and cartage   	
Cable,  rope,  etc	
Electric light   	
Maintenance,   etc.,   re  Fraser
River Bridge
Haulage   	
Cedar posts 	
Cap-crimpers   -.	
Hardware, roofing, etc	
Stationery   	
Water	
Hardware   	
Plumbing supplies  	
10 00
71 50
84 00
3 50
14 05
79 64
60
96 60
705 89
82 50
53 42
43 20
45
16 75
75
87 73
1 11
28 39
9 98
757 95
16 25
93 40
30 00
16 09
22 96
2 50
2  10
$5,623 38
(C.)
(2.)
IRREGULAR  PAYMENTS.
Joseph Walsh, superannuation allowance of $22 for month of April, 1922, Mr. Walsh having
died in March, 1922. Cheques covering allowance from May, 1922, to July, 1923, inclusive,
returned by request and credited back to Superannuation Fund. It is anticipated that the
remaining $22 will be recovered.
Superannuation allowance as undernoted is irregular in so far as it exceeds the maximum
monthly allowance prescribed toy section 34 of the " Superannuation n\ct, 1921 " :—
F. G. Richards
Monthly
Allowance
Under Order
in Council No.
1199, approved
10th Oct., 1923.
$72 80
Maximum
Monthly
Allowance
under Section
34 of the
" Superannuation Act, 1921."
$11 81
The Honourable the Attorney-General recommended this allowance as fair and equitable,
having regard to the Statute and the practice in regard to allowances to retiring Civil Servants. 14 Geo. 5
Comptroller-General's Report.
H 9
(D.)
statement of speclal warrants issued between THE SESSIONS OF
1922 AND 1923.
Date of
Approval.
No. of
Warrant.
Service.
Amount of
Warrant.
Expenditure.
TO   MEET   EXPENDITURE   FOR   THE   FISCAL
YEAR  ENDED  31st MARCH.  1923.
■
Department of Agriculture.
Jan. 18,
Jan. 31,
Feb. 22,
Feb. 22,
1923	
1923	
1923	
1923	
1923	
24
27
28
28
28
Women's Institutes, etc	
Inspection of imported and exported horticultural
$ 12,500
1,500
8,000
500
2,000
00
00
00
00
00
$ 12,440 40
1,239 69
6,647 38
420 31
Feb. 22,
1,573 01
Department or the Attorney-General.
•
Dec. 27,
1922	
1923	
1923	
1923	
23
25
25
25
15,000
1,000
150
20,000
00
00
00
00
13,952 31
Jan. 25,
753 99
Jan. 25,
Supreme and County Court, New Westminster ...
10 07
20,000 00
Department of the Provincial (Secretary.
Jan. 25,
1923	
1923	
26
30
1,000
7,000
00
00
925 20
April 3,
4,908 74
Department of Railways.
Mar. 21
1923	
29
4,000
00
3,975 54
to   MEET   EXPENDITURE   FOR  THE   FISCAL
YEAR ENDING 31 ST MARCH, 1924.
$  72,650
00
$ 66,900 64
Department of Agriculture.
June 28
July 4,
Oct   29,
1923	
1923  ....
1923	
1923   	
3
4
7
7
Tubercular cattle—Compensation, etc	
$  30,000
500
750
5,500
00
00
00
00
$ 16,797 05
499 49
Oct. 29,
Department of Education.
Oct.  1,
1923
5
3,000
00
2,334 11
Department of Lands.
Oct. 10,
1923	
0
Grant in aid of sufferers in the Japanese disaster
(to be expended in the purchase of lumber and
shingles to be presented to the Government of
45,000
00
8,442 92
Department of Public Works.
May 15
1923  ....
2
Retiring allowance,  H.  H.  Hobbis, formerly  clerk
in the Dykes Department, fiscal year 1923-24. .
Capital Account.
420
00
245 00
May 11
1923	
1
15,000
00
954 94
$100,170
00
$ 29.273 51 H 10
Comptroller-General's Beport.
1923
(E.)
(1.)
STATEMENT  SHOWING  THE REVENUE  FOR  THE  FIRST   SIX MONTHS  OF  THE
PRESENT FISCAL YEAR, VIZ., FROM 1st APRIL TO 30th  SEPTEMBER,  1923.
Estimated for
12 Months
ending 31st
March, 1924.
21,500 00
3,500 00
8,000 00
33,000  00
100,000 00
3,000 00
16,000 00
200,000  00
2,000,000  00
135,000 00
75,000 00
35,000 00
350,000 00
80,000 00
1,120,000 00
20,000 00
25,000 00
■" 35,000 00
75,000  00
4,269,000  00
8,000 00
3,500 00
66,000 00
77,500 00
29,150 00
190,000 00
410,666 00
100,000 00
738,816 00
350,000 00
245,000 00
3,100,000 00
19,080 00
475,000 00
525,000 00
$ 5,452,806 00
Service.
Current Account.
Department of Agriculture :
Horticultural inspection fees and licences	
Seed-grain advances refunds	
Miscellaneous receipts  	
Dominion Government grant—" Agricultural Instruction
Act "	
Department of the Attorney-General :
Court fees and fines	
Dog licences	
" Fire Marshal Act "  	
" Game Act "—Fees, licences, etc	
" Government  Liquor Act " :
( Share of net profits	
| Permits   	
" Insurance Act "—Licences, taxes, fees, etc.   .
Joint-stock Companies, etc.—Registration fees
Keep of prisoners—Reimbursement	
Land Registry fees   	
Law stamps	
" Motor-vehicle Act " :
|              Annual licence fees   (except motor-cycles)
| Registration fees, etc	
" Moving Pictures Act "—Fees   	
Sheriffs' fees  	
Trade licences	
Miscellaneous receipts  	
Department of Education :
Examination fees  	
Teachers' examinations and certificates
Technical School	
Miscellaneous receipts	
Department of Finance :
Dominion of Canada :
Annual interest   	
Annual subsidy	
Annual grant per capita	
Annual grant for lands conveyed
Amusements-tickets tax   	
Coal and coke tax  	
Income-tax and personal-property tax   	
Interest:
" Dyking -Issessments Adjustment Act'
Sinking fund investments	
Miscellaneous   	
Revenue for 6 Months ended
30th September, 1923.
Carried forward
$   8.8'->.'->
02
383
62
3,569
00
10,304
15
$
23,089 79
$  25,904
84
1.689
00
4
80
95,604
62
72,111
00
14,500
28
54,114
38
17,885
00
144,562
41
35,398
25
269,254
84
64,422
12
4.550
56
0,403
74
13,392
88
28,309
02
10,008 33
2,865 50
8,886 89
151 45
$     14,575 53
95,000 00
209,832 80
50,000 00
$   309,408 33
140,232 21
76,253 13
2,863,181 92
163,548 16
319.933 20
S,107 74
22,812  17
$3,032,556 95   $    894,009 70 11 Geo. 5
Comptroller-General's Report.
H 11
Statement of Revenue for the First Six Months of the Present Fiscal Year—Continued.
Estimated for
12 Months
ending 31st
March, 1924.
5,452,896 00
1,150,000 00
1,350,000 00
120,000 00
150,000 00
70,000 00
20,000 00
64,200 00
500 00
7,500 00
300,000 00
550,000 00
80,000 00
50,000 00
600,000 00
9,965.096 00
26,000 00
32,000 00
1,500 00
33,500 00
17,000 00
100,000 00
350,000 00
11,000  00
100.000 00
1,350,000 00
400,000 00
1,150,000 00
140,000 00
10,000 00
3,028,000 00
2,000 00
1,000 00
61,000 00
1,000 00
100,000 00
163,000 00
15,000 00
10,000 00
5,000 00
30,000 00
Service.
Current .Account—Continued.
Brought forward   	
Department of Finance—Continued.
Land-taxes :
Real property  	
Wild land, coal and timber lands  	
Mineral-tax   	
Poll-tax   	
Probate fees   	
Races-tax  	
Rents :
B.C. House, London, England  	
Miscellaneous rents   	
Revenue service refunds 	
Rural district school taxes  	
Succession duties  	
Trust   deposits   reverted   to   the   Crown—Intestate   and
suitors' funds  	
Unworked Crown-granted mineral claims—Taxes   	
Miscellaneous receipts  	
Department of Fisheries :
Fishing and cannery licences, etc	
Department of Labour :
Dominion of Canada, Subvention	
Elevator inspection and examination fees, etc.
Department of Lands :
Grazing rentals, leases, and fees	
Land revenues—Sundry   	
Land sales  	
Survey fees and sale of maps	
Timber leases   	
Timber licences	
Timber sales	
Timber royalties	
Water rentals and recording fees  	
Miscellaneous   receipts   	
Legislation :
Private Bills fees	
Department of Mines :
Bureau of Mines   	
Free miners' certificates  	
Miners' examinations and certificates  	
Mining receipts, general  	
Department of the Provincial Secretary
Colony Farm	
Dominion grant, venereal disease  ..
King's Printer   	
Carried  forward
Revenue for 6 Months ended
30th September, 1923.
$3,932,556
95
$ 894,009
70
1,110,038
32
616,698
62
90,775
09
112,830
00
27,974
01
220,966
40
16,222
96
388
25
15,627
69
306,392
90
435,776
81
41,185
50
16,279
86
6,949,714
02
22,863
50
$   6,189
70
383
50
6,573
20
$  11,912
43
38.376
83
126,387
31
5,844
91
33,157
34
646,815
25
231,004
34
740,153
93
79,543
51
8,021
00
1,921,816
85
$    208
25
47,600
50
506
00
59,471
36
107,792
11
$   1,074
83
$   1,074
83
$9,902,769
38 H 12
Comptroller-General's Report.
1923
Statement op Revenue for the First Six Months oe the Present Fiscal Year—Continued.
Estimated for
12 Months
ending 31st
March, 1924.
30,000 00
20,000 00
85,000 00
1,500 00
10,200 00
200,000 00
1,800 00
2,000 00
350,500 00
30,000 00
3,500 00
16,500 O0
5,000 00
4,500 00
1,000 00
00,500 00
$ 4,000 00
50,000 00
500 00
$        54,500 00
$18,008,596 00
$        16,000 00
85,000 00
$      101,000 00
$18,769,596 00
Service.
Current Account—Continued.
Brought forsvard   	
Department of the Provincial Secretary—Continued
Marriage licences  	
Mental  hospitals   	
Notaries Public and Commissioners' fees	
Provincial Home, Kamloops	
Tubercular Hospital and Farm, Tranquille  ....
Vital statistics, etc	
Miscellaneous receipts	
Department of Public Works :
Boiler Inspection and examination fees
Electrical energy inspection  	
Ferry tolls	
Government property sold   	
Wharfage and dock dues   	
Miscellaneous receipts	
Department of Railways :
Inspection fees  	
New Westminster Bridge tolls	
Miscellaneous receipts	
Total Current Account
Capital Account.
Refunds of Capital Expenditures :
Charged to Income   	
Charged to Loans	
Total Capital Account
Total' Revenue	
Revenue for 6 Months ended
30th September, 1923.
1.074 83
10,035 00
31,630 81
60 00
10,210 78
145,678 95
2,001 13
1,521 90
10,523 94
1,305 75
14,924 75
1,510 35
11,092 32
8,392 88
1,454 95
24,519 43
173 70
1,902,769 38
202,213 40
47,749 99
20,148 08
$10,178,880   85
45,127  45
31,977 88
77.105  33
$10,255,980 18 14 Geo. 5
Comptroller-General's Report.
H 13
(E.)
(2.)
STATEMENT  SHOWING THE  EXPENDITURE FOR THE FIRST  SIX MONTHS  OF THE
PRESENT FISCAL YEAR, VIZ., FROM 1st APRIL TO 30rn SEPTEMBER, 1923.
Estimated for
12 Months
ending 31st
March, 1924.
No. of
Vote.
Service.
Expenditure for 6 Months
ended 30th September, 1923.
$ 3,793,133 08
$
125,500
OO
2
$
15,180
00
3
$
13,190
00
4
37,426
00
5
3,180
00
6
4,320
00
7
115,762
00
8-13
84,992
00
14-19
139,500
00
20-42
?
398,370
00
$
13,680
00
43
24,760
00
44
14,130
00
45
8,250
00
46
14,660
00
47
7,050
00
48
15,672
00
49
26,574
00
50-52
2,740
00
53
4,950
00
54
180,726
00
55-60
- 77,774
00
61-66
400,169
00
67
144,300
00
68-69
29,350
00
70
43,380
00
71
176,000
00
72-84
467,380
00
85
$
1,660,551
00
$
29,812
00
87
112,760
00
88
8,760
00
89
92,700
00
90
82,620
00
91
85,760
00
92-93
34,450
00
94
1,500,000
00
95-96
665,000
00
97-98
300,000
00
90
93,500
00
100-104
450,000
00
105
300,0*0
00
106
$
3,755,362
00
Current Account.
Public Debt  	
Legislation	
Premier's  Office   	
Department of Agriculture :
Minister's   Office   	
General Office	
Workshop and Shipping Office
Statistics   	
Horticultural Branch  	
Live Stock Branch	
Miscellaneous Grants, etc. . ..
Statutory   	
Department of the Attorney-General :
Attorney-General's Office   	
General Office	
Joint-stock Companies Branch   	
Insurance Branch   	
" Fire Marshal Act "  	
Municipal Branch  	
Censor of Moving Pictures   	
Sheriffs' Offices  	
Official Guardian	
Legal Offices Branch  	
Land Registry Offices  	
Supreme and County Courts  	
Provincial Police	
County Gaols   	
Girls' Industrial School  	
" Motor-vehicle Act "—Administration   . . .
Miscellaneous Votes   	
" Mothers' Pensions Act "—Administration
Department of Education :
General  Office   	
Free Text-book Branch	
Agricultural  Education   	
Industrial Education   	
Inspection of Schools	
Normal Schools  	
School for the Deaf, Dumb, and Blind
Per Capita Grants	
Teachers' Salaries	
•School Buildings  	
Miscellaneous Votes  	
University of British Columbia   . ... .
Rural District School Taxes  	
Carried forward	
$        6,132
79
15,853
67
1,511
77
2,244
01
74,592
09
42,159
76
81,121
96
55
00
$        6,702
43
11,865
01
5,864
22
4,553
52
4,569
65
3,142
88
5,835
31
11,038
21
1,169
06
2,340
82
72,698
66
31,051
97
139,545
37
34,889
13
12,382
48
10,321
86
54,516
81
223,000
00
$      17,446
77
92,816
65
1,216
94
9,168
65
30,222
04
38,275
36
13,345
68
375,144
27
191,462
05
81,608
40
57,222
17
225,000
00
202,924
48
$1,963,948 00
820 02
7,054 96
223,071 05
635,487 39
1,341,853 46
$4,172,834 88 H 14
Comptroller-General's Report.
1923
Statement of Expenditure for the First Six Months of Present Fiscal Year—Continued.
Estimated for
12 Months
ending 31st
March, 1924.
No. of
Vote.
Service.
Expenditure for 6 Months
ended 30th September, 1923.
$
14,300
00
107
38,800
00
108
10,770
00
109
54,840
00
110
114,560
00
111
5,000
00
112
20,000
00
113
114
83,900
00
503,980
00
115-153
49,150
00
154-159
$
895,300
00
$
18,090
00
161
$
13,520
00
162
$
12;190
00
163
7.400
00
164
77,644
00
165
8,928
00
166
$
106,162
00
$
13,942
00
167
36,128
00
168
39,634
00
169
67,744
00
170
80,184
00
171
217,415
00
172
25,000
00
173
210,000
00
174
724,200
00
175-193
$
1,414,247
00
$
12,065
00
194
18,090
00
195
40,300
00
196
15,680
00
197
13,445
00
198
119,500
00
199-205
34,216
91
206-207
$
253,296
91
$
12,520
00
208
16,000
00
209
$
28,520
00
Current Account—Continued.
Brought forward
Department   of  Finance :
Minister's Office	
General Office	
Inspector  of  Trust  Companies,   Probate  and
Succession Duties   	
Controlling and Audit Branch  	
Surveyor of Taxes   	
" Amusements Tax Act "—Operation   	
Bureau of Information  	
Agent-General's     Office     and     B.C.     House,
London, England  	
Government Agents and Assessors, etc	
Miscellaneous Votes   	
Statutory   	
Department of Fisheries  . .
Department of Industries  .
Department   of  Labour :
General Office	
Minimum Wage Board
Employment Service ..
Factories Inspection  . .
Department of Lands :
Minister's Office	
General Office  (Salaries)   	
Lands Branch (Salaries)   	
Survey Branch  (Salaries)   	
Water Rights Branch  (Salaries)   ....
Forest Branch   ('Salaries)   	
Temporary Assistance	
Expenses, General Office and Branches
Miscellaneous Votes  	
Statutory   	
Department of Mines:
Minister's Office	
General Office	
Mines Inspection Branch	
Bureau of Mines  	
Mine-rescue and Training Stations
Miscellaneous Votes  	
Mines and Mineral Development .
Statutory   	
Department of the Provincial Secretary
Minister's Office	
General Office	
Carried forwas'd	
$4,172,834 88
$   5,625 67
18,565 47
6,319 46
26,718 41
63,560 91
3,165 39
5,662 99
17,726 75
195,359 40
7,347 34
234 75
4,435 72
2,161 35
29,053 72
3,245 66
350,286 54
6,531 84
0,034 24
i,890 45
$
7,302
41
18,314
44
18,635
12
33,750
41
38,062
52
165.432
40
4,646
28
97.248
35
224,973
44
6,686
02
615,051 39
%
6,025
01
11,195
21
18,346
54
6,928
47
6,619
45
40.881
89
6,675
52
2,805
60
99,477 69
$
5,696
84
7,514
44
$
13,211
28 $5
,289,113 03 14 Geo. 5
Comptroller-General's Report.
H 15
Statement of Expenditure for the First Srx Months of Present Pisoal Year—Continued.
Estimated for
12 Months
ending 31st
March, 1924.
No. of
Vote.
Service.
Expenditure for 6 Months
ended 30th Sentember, 1923.
$
28,520
00
105,510
00
210
20,480
00
211
10,140
00
212
10,868
00
213
690,456
00
214
-217
46,385
00
218
319,320
00
219
-220
83,700
00
221
29,900
00
222
511,750
00
223
-228
13,110
00
229
55,250
00
230
-232
10
00
233
199,500
00
234
-243
$
2,124,899
00
$
13,040
00
244
58,312
00
245
124,621
00
246
20,445
00
247
60,580
00
248
78,245
00
249
8,060
00
250
2,184,000
00
251
191,879
00
252
$
2,739,182
00
$
24,660
00
253
50,000
00
254
4,000
00
255
$
78,660
00
$17,391,452
99
$ 1,587,281 36
256
591,366 10
257
500,000 00
258
9,700 00
259
15,000 00
260
2,500 00
261
$ 2,705,847 46
$20,007,300 45
Current Account—Continued.
Brought forioard	
Department of the Provincial Secretary—Cont'd
Provincial Board of Health	
Provincial Library and Archives  	
" Public Libraries Act "  	
Provincial Museum  	
Mental Hospitals	
Provincial Home, Kamloops	
Tubercular Hospital and Farm, Tranquille .
Industrial and Subnormal Boys' -School  . . .
" Infants  .Act "—Administration   	
Grants to Hospitals and Charities	
Civil Service Commission	
Grants re Civil Service	
King's Printer  	
Miscellaneous Votes   	
Statutory   	
Department of Public Works :
Minister's Office	
Administration	
Parliament Buildings and Grounds
Government House and Grounds	
District Engineers	
Steam-boiler Inspection  	
" Electrical Energy Inspection Act " . .
Roads, Streets, Bridges, and Wharves .
Steamboats, Ferries, and Bridge-tenders
Department of Railways :
General Office	
'New Westminster Bridge	
Freight Rates Traffic Bureau, Vancouver
Current Expenditures  	
Capital Account.
(Expenditures out of Income.")
Sinking Funds   	
P.G.E. Rly. Co.—Interest on Guaranteed Bonds
P.G.E. Rly. Co.—Re Deficit on Operation, etc..
B.C. House, London, England—Mortgage	
Lock-ups   	
Girls' Industrial School	
Statutory and Special Warrant	
Capital Expenditures  (charged to Income) .
Total Expenditures (charged to Income)   ..
13,211 28   $5,289,113 03
43,533 04
11,043 74
4,500 46
4,361  16
226,099 96
13,553 51
126,483 57
32,738 62
7,872  75
203,1S5 16
4,712 76
25,603 32
101.162 92
159,281 26
977,349 51
5,661 50
29,837 05
52,724 13
0,402 43
17,557 71
23,779 77
1,559 41
869,046 95
54,606 50
1,004,175 45
11.279 31
10,222 34
$7,358,139 64
825,844 98
314,920 08
140,000 00
2,425
2,605
2,365
424
00
50
00
00
1,288,584 56
1,646,724 20 H 16
Comptroller-General's Report.
1923
(E.)
(3.)
STATEMENT SHOWING EXPENDITURES AND ADVANCES OUT OF MONEYS RAISED
BY LOAN UNDER AUTHORITY OF THE LEGISLATURE FOR SPECIFIC
PURPOSES, 1st APRIL TO 30th  SEPTEMBER, 1923.
Authority for Expenditure.
" B.C. Loan Act, 1921 " :
Section 6  (d)    '	
Section 0   (c)   	
Section 6   (f)   	
" B.C. Loan Act, 1922 " :
Section 6  (a)   	
'Section 6   (6)   	
Section 6   (c)   . .-	
Section 6  (d)   	
;' B.C. Highway Loan Act, 1920 "  .
B.C. University Loan Act, 1920 " :
Section 7   (1)   (6)   	
Section 7  (2)   (a and 6)   ....
Service.
Capital Account.
1918'
" Soldiers' Land Act,
" Conservation Fund	
B.C. Electric Railway Co., Ltd.
Public Buildings   	
Land Settlement Board . . .
" Soldiers' Land Act, 1918 *
Conservation Fund  	
Roads and Bridges
University   Buildings   	
Townsite property at Point Grey.
Total  Capital  Expenditures
(Statutory)   	
Expended for 6 Months
ended 30th September, 1923.
2,756 90
165,000 00
50,830 87
$   218,587 77
338,874 40
585,000 00
193,461 09
50,000 00
130,664 61
55,919 59
1,167,335 49
867,630 83
186,584 20
$2,440,138 29
VICTORIA,  B.C.
Printed by William H.  Cullin, Printer to tbe King's Most Excellent Majesty.
1923.

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