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PROVINCE OF BRITISH COLUMBIA REPORT OF THE DEPARTMENT OF MUNICIPAL AFFAIRS FOR THE YEAR ENDED DECEMBER… British Columbia. Legislative Assembly 1939

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 PROVINCE OF BRITISH COLUMBIA
REPORT
OF   THE
DEPARTMENT OF MUNICIPAL
AFFAIRS
FOR   THE   YEAR   ENDED
DECEMBER 3 1st, 1938
PRINTED  BY
AUTHORITY  OF  THE  LEGISLATIVE ASSEMBLY.
VICTORIA,  B.C. :
Printed by Charles F. Banfield, Printer to the King's Most Excellent Majesty.
1939. To His Honour Eric Werge Hamber,
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 Deputy Minister of
Municipal Affairs for the year ended December 31st, 1938.
A. WELLS GRAY,
Minister of Municipal Affairs.
Victoria, B.C., June 27th, 1939. REPORT OF THE
DEPUTY MINISTER OF MUNICIPAL AFFAIRS.
VICTORIA, B.C., June 26th, 1939.
Hon. A. Wells Gray,
Minister of Municipal Affairs.
Sir,—I have the honour to submit herewith the annual report of this Department for the
year ended December 31st, 1938.
You will note that the schedules submitted this year contain additional information;
also that some rearrangements have been made. These are set out in detail in the covering
explanatory letter of the Supervisor of Municipalities which is embodied in this report.
The general financial situation of the Municipalities is much the same as a year ago, with
evidence of continued economy in administration.
There have been no further defaults during the year, neither has any other municipality
been placed under a Commissioner.
During the year under review certificates of approval issued on money by-laws amounted
to $540,193.23. This amount does not include $17,119,760.97 covered by Certificate No. 1788
issued to the City of Victoria, made necessary by their refunding. I am pleased to report
that the Councils of those Municipalities submitting by-laws co-operated in accepting suggestions and meeting the recommendations of this Department. Following the policy adopted
since the Department of Municipal Affairs was created, I can report that every consideration
is being given to issuing debentures for as short a time as possible and where possible to
have the principal repaid by annual instalments.
Detail work in connection with applications for loans under " The Municipal Improvements Assistance Act, 1938," of the Dominion was transferred to this Department during the
latter part of the year, and applications dealt with will appear in the 1939 Report, as only
preliminary work was done during 1938.
The various Councils and officials with whom I have been in contact have expressed their
appreciation of your policy in making this Department accessible for information and advice;
this was evidenced by the Union of B.C. Municipalities at their annual convention, held at
Nelson, endorsing your invitation extended to the Municipal officials to meet in Victoria for
a conference with Government officials to discuss matters of administration of the several acts
affecting Municipalities. The conference was held on June 12th and 13th, 1939, and I am
convinced was of real benefit to all concerned.
As instructed by you I am embodying in this report the memorandum which I prepared
a few weeks ago on Municipal Government in this Province, which you considered might be
of interest.
E. H. BRIDGMAN,
Deputy Minister.
MEMORANDUM  ON  MUNICIPAL  GOVERNMENT  IN  THE  PROVINCE   OF
BRITISH COLUMBIA.
(Referred to in Letter of the Deputy Minister.)
History.
The first " Municipal Act " was passed by the Legislature in 1872, although the Cities of
New Westminster and Victoria were incorporated prior to that date. New Westminster was
the first city to be incorporated, in 1860, followed by Victoria in 1862.
After the " Municipal Act " came into force and up to 1900 Municipalities became incorporated in the following order:—
In 1873—The Townships of Chilliwhack and Langley and the District of North
Cowichan.
In 1874—The District of Maple Ridge and the City of Nanaimo.
In 1879—Delta, the Township of Richmond, and the District of Surrey.
In 1891—The Districts of North Vancouver and Coquitlam. R 4 BRITISH COLUMBIA.
In 1892—The Districts of Burnaby, Matsqui, Mission, Spallumcheen, Sumas, and the
City of Vernon.
In 1893—The Cities of Kamloops and Kaslo.
In 1894—The District of Kent.
In 1897—The Cities of Cumberland, Grand Forks, Greenwood, Nelson, and Rossland.
In 1898—The City of Revelstoke.
Municipalities incorporated from 1900 to the present time are shown in detail on
Schedule XVII.
The City of Vancouver was incorporated in 1886 by a Special Act of the Legislature and
is not governed by the provisions of the " Municipal Act," although the provisions of its
Special Charter are almost identical with those of the General Act. In 1928, under the
provisions of the " Greater Vancouver Act," the Districts of South Vancouver and Point Grey,
incorporated respectively in 1892 and 1907, became part of the City of Vancouver, the Act
coming into force on the 1st day of January, 1929.
There are three classifications of Municipalities in the Province—namely, Cities, Districts,
and Villages. The first two are governed by the "Municipal Act"; the Villages by the
provisions of the "Village Municipalities Act," which was passed by the Legislature in 1921.
The government of Cities and Districts is by an elected Council, a Board of School Trustees,
and a Board of Police Commissioners, which is elected under the provisions of the " Municipal
Elections Act."
In cases where the policing is by the Provincial Police, the Board of Police Commissioners
is done away with. With one or two exceptions the Mayors and Reeves are elected annually
and serve for one year. The Aldermen, Councillors, School Trustees, and Police Commissioners are elected for a two-year term. School Trustees elect their own chairman, but the
Mayor or Reeve is the statutory chairman of the Police Commission.
Villages are governed by three Commissioners, who are elected as provided for in their
Act. When incorporated three Commissioners are elected—one for three years, one for two
years, and the other for one year. An annual election for a three-year term is held thereafter
to fill the place of the one whose term of office has expired, the chairman being appointed
annually.
The provisions of the " Municipal Act " and the " Village Municipalities Act " are much
alike, the chief difference being that in Villages education and administration of justice is
controlled by the Province.    Villages do not elect School Trustees or Police Commissioners.
The main difference in the powers granted to Cities, Districts, and Villages is in their
borrowing powers, Villages not being empowered to borrow over a period of years, except
for domestic-water service and sewers where deemed absolutely necessary for public health,
and then only by Order in Council upon the recommendation of the Department of Municipal
Affairs. Creston is the only village so far that has borrowed for the purchase of its domestic-
water supply system, the purchase being financed by an issue of serial debentures maturing in
twelve years. The question was submitted to the electors who approved the expenditure by
a large majority, and the bonds are being taken up locally.
Incorporated areas in this Province, including Vancouver, consist of 33 Cities, 28 Districts, and 19 Villages, which provide local government to approximately three-fourths of the
total population of British Columbia.
Method of Raising Revenue.
Assessment is the foundation of taxation and under the Act the Assessor returns his
roll to the Council at the end of each year, and assessment notices are mailed to the registered
owner who, if he considers he is improperly or over-assessed, can, by giving not less than ten
days' notice prior to the first annual meeting of the Court of Revision, appear before the
Court and protest his assessment. Should he not be satisfied with its decision, he can appeal
therefrom to a Judge of the Supreme Court or to a Judge of the County Court having jurisdiction within the municipality. All appeals must be settled not later than the last day of
March in each year, which is the final date for closing the roll.
After the assessment roll has been adopted, the Council is then in a position to complete
its estimates and to pass the tax-rate by-law, which has to be completed not later than the
15th of May. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938. R 5
Municipal revenue is raised from taxes on .real property, net proceeds from current tax-
sale and sale of reverted tax-sale lands, poll, dog, road, and library taxes, trade licences,
permits and fees, and Police Court fines; also grants from the Provincial Government for
education, direct unemployment relief, and a share of the motor-vehicle licences.
The anticipated revenue should provide for interest and sinking fund on the capital debt,
board of works, street lighting, parks and cemeteries, fire protection, health and sanitation,
hospitalization, relief, health and welfare services, donations and grants, administration of
justice, Council indemnities, and administration salaries and expenses.
Under the " Municipal Act," Cities and Districts levy taxes upon 100 per cent, on
land and upon not more than 75 per cent of improvements. Villages levy on 100 per cent,
on land but are limited to a 50 per cent, tax on improvements. Only two cities in the
Province do not tax improvements; the others range from 10 to 65 per cent. In the Districts
four do not tax improvements; the others tax from 5 to 60 per cent. All the Villages tax
50 per cent.
Government Supervision.
Until 1914 there was no statutory Government supervision provided for in the " Municipal
Act," but on June 1st of that year the late Mr. Robert Baird was appointed as Inspector of
Municipalities under the Department of the Attorney-General, with powers as provided by
Part XXI. of the Act. The Inspector continued to act in that capacity until the Legislature
of 1934 created the Department of Municipal Affairs, the Honourable A. Wells Gray being
appointed its Minister. The Inspector of Municipalities and his staff were transferred from
the Attorney-General's Department, and the Inspector of Municipalities was appointed
Deputy Minister of Municipal Affairs and Inspector of Municipalities.
The first annual report of Municipal Affairs was published in 1917 and was issued in the
same form until 1936. In that year the position of Supervisor and Deputy Inspector of
Municipalities was added to the Department for the purpose of installing a uniform system
of accounting and to enable a more comprehensive report to be issued each year. This work
is going steadily forward and, with the co-operation of municipal officials throughout the
Province, the results have been apparent in the added information contained in the annual
reports since 1935.
One of the most important functions of Municipal Government is the power to raise
money by the issuing of debentures and to set up and administer sinking funds to provide
for the retirement of the debt at maturity. The procedure under the Act is that all money
by-laws have to be submitted to the electors, those entitled to vote thereon being ratepayers
only; the reason for this being that their property is pledged for the repayment of the debt.
The by-law has to be advertised at least ten days before the poll is taken, and to carry the
by-law it requires a three-fifths majority of those voting. If the by-law is carried, a month
has to elapse before debentures can be issued; this time being allowed to enable anyone
interested to apply to the Supreme Court to quash the by-law, the procedure to be taken
pursuant to sections 189 and 190 of the " Municipal Act." Should no action to quash be
brought, the debentures can then be printed or lithographed and forwarded to the Inspector of
Municipalities for his formal approval of the by-law and his certificate which is endorsed on
the debentures, the certificate being to the effect that " the debentures have been lawfully and
validly made and enacted and that their validity is not open to be questioned on any ground
whatever in any of the Courts in the Province of British Columbia."
Prior to 1935 money by-laws could be submitted to the electors without first being approved by this Department, but in that year an amendment to the Act was passed making it
compulsory before any money by-law could be submitted to the electors it was first necessary
to obtain the approval of the Inspector of Municipalities, who is given the power to refuse
such approval if not satisfied with the terms and conditions of the by-law. This amendment
was passed with the approval of the Union of British Columbia Municipalities, as it gave
protection both to the bondholders and the municipalities. Before approval is given the
financial position of the municipality seeking the loan is considered, and as far as possible
the cost of the contemplated work to be undertaken is checked with the estimates and care is
taken to see that the life of the debentures would in no instance exceed the life of the work
to be carried out under the by-law. This amendment has been instrumental in many instances
(and  always with the  approval  of the  Council)   in  shortening maturity  dates.    In  some R 6 BRITISH COLUMBIA.
instances the Councils have issued serial debentures instead of the usual sinking-fund type.
This form of financing meets with general approval, it being good financing that where
possible a certain amount of the principal borrowed should be repaid each year.
One of the weaknesses of municipal financing in the earlier history of the Province was
the borrowing of money on long-term debentures. In those days the relation of the life of the
work to be created by the proceeds of the sale of debentures did not appear to have been
given much consideration, instances being on record of some municipalities borrowing money
for the construction of wooden sidewalks on a forty- and fifty-year basis. The reason of this
form of financing is understandable, as in the earlier days most of the funds came from the
Old Country where they were used to a long-term debenture and the brokers, generally speaking, advocated to municipalities this form of security.
The difficulties experienced in the years of the heavy adverse exchange as between the
United States and Canada can be readily recalled, as shortly prior to that time money was
easily obtainable in the United States, but one of the requirements was that the repayment of
the debt should be at the option of the holder in United States funds. The result of that
experience has been that, as far as British Columbia is concerned, no municipal debenture
has been issued for some years that was made payable other than in lawful money of
Canada.
General.
The following figures may be interesting as showing what the Municipal Councils have
done with respect to the lowering of their assessment since the boom days of 1912. Unfortunately the figures cannot be given before 1917, the first year in which an annual report was
published. In that year taxable land assessment for Cities and Districts in British Columbia,
including Vancouver, was $397,538,547, and in 1938 had been reduced to $223,730,000.
A factor of grave importance affecting municipal revenue is the amount of property
which has been acquired by the municipalities through tax-sale proceedings for non-payment
of taxes. In 1924, the first year for which figures are available, the amount was approximately $8,470,000, and at December 31st, 1938, over $10,440,000. These figures represent not
the assessed value of the lands but the upset price at which the municipalities acquired
such properties.
No comments on Municipal Government in this Province are complete without reference
to the conscientious work carried out by Municipal Councils, School Boards, Park Boards, and
Police Commissioners, which have given service to the public, and last but not least the
Municipal Officials, men little known to the public, whose duty it is to advise and keep the
municipal machinery working smoothly and within the provisions of the " Municipal Act."
Their position requires tact and courteous attention to ratepayers and residents. Speaking
from twenty-eight years' experience in municipal work, my conviction is that generally speaking the people of this Province have been fortunate in their election of civic administrators
and the officials who have been appointed by them, some of whom have rendered valuable
service for well over thirty years.
The taxpayer should always exercise his franchise, not only at the time of election of
municipal representatives, but also at those times when called upon to vote on money by-laws
which have a direct bearing on taxation. Victoria, B.C., June 22nd, 1939.
E. H. Bridgman, Esq.,
Deputy Minister of Municipal Affairs.
SIR,—The report of the Department for the year ended December 31st, 1938, is attached
hereto.
The Condensed Statement of Assets and Liabilities as at December 31st, 1938, is included
in the regular schedules for 1938. The source for this statement was the printed annual
balance-sheet of the municipality.
The following schedules have been added or rearranged:—
III.—Taxes on an assessment of $100 for land and $1,000 for improvements for the
year 1938, with comparative figures on a monthly basis for 1937 and
1939 (not including local improvement and special taxes).
Schedules III.A1 and III.B1 have been added and are interesting exhibits
for basic comparative purposes.
V.—Statement of unused borrowing-power as at December 31st, 1938.
This   schedule  was  prepared  so  that  the  borrowing-powers   could  be
readily seen.
VI.—Sinking Funds, December 31st, 1938.
It has been noted on this schedule, " Some municipalities have written
up to par the value of their own debentures, purchased for the sinking
funds, while other municipalities carry corresponding purchases at cost.
This makes it impossible to compare the condition of the funds accurately.
Showing, at the end of the year, the difference between par and cost of the
above-referred-to purchases, creates an excess in the sinking fund account.
This difference should be spread over the unexpired term of the purchased
debenture. Sinking-fund computations are not always reflected with exactness. In many cases the requirements are calculated only up to the time of
the last tax levy, several months before the end of the year, and allowance
is not always made for the accrued interest."
It is regretted that the examination by your department into the condition of the Sinking Funds is not far enough advanced at this time to submit
its conclusions.
XV.—Percentage relationship of the Assessed Value of Lands and Improvements
acquired through Tax Sales to 1938 Assessment.
This schedule presents an interesting picture of the reduction in Taxable
Assessment due to tax-sale property becoming the property of the municipality.
XVI.—Certificate of Approval issued on Money By-laws during 1938.
This schedule has been rearranged to show the certificates of approval
issued.
The Debenture Debt may not include the debt incurred by these money
by-laws, as the debentures may be issued within a period of two years.
XVII.—British Columbia Municipalities—Incorporated Name, Date of Incorporation,
and Officials.
This schedule has been extended to include the incorporated name of the
Cities, Districts, and Villages, and the date of incorporation.
Figures for the City of Vancouver, when comparable, have been shown separately, such
information having been either supplied by the Comptroller, on request, or taken from the
1938 annual report and so noted.
The effectiveness of the detail forms used by this Department has been demonstrated time
and again. These detail forms are the basis from which any statement as to normal
operations can be prepared.
On several occasions during the past year there have been submitted for analysis various
statements prepared by the municipalities for some special purpose. On examination it was
found that the figures contained therein did not compare with either the printed annual report
or the figures for the year submitted to this office and, consequently, no satisfactory analysis R 8 BRITISH COLUMBIA.
could be made. This condition reacts to the. disadvantage of the municipality, and causes
in some cases undue adverse critical comment. It is one of the aims of this Department to
assist in eliminating such a condition and it is felt that if this were realized more municipalities would consider changing the set-up of their books of account to embody the suggestions
of this Department.
The efforts of the Department of Municipal Affairs towards improving general administration and standardizing municipal accounting methods have received favorable comment
editorially in the East as well as in this Province.
R. S. GILCHRIST,
Supervisor of Municipalities. TABLE OF CONTENTS.
Page.
I. Condensed Statement of Assets and Liabilities as at December 31st, 1938  11
I.A.—Cities  11
I.B.—Districts  13
I.C.—Villages  15
II. Assessment in Detail and Tax Rate for the Year 1938, with Comparative Figures
for 1939  17
II.A.—Cities :__ 17
II.B.—Districts  19
II.C.—Villages  21
III. Tax Rate Levy, 1938—
III.A — Cities  23
III.A1.—Cities  24
III.B.—Districts  25
III.B1.—Districts  26
III.C—Villages  27
IV. Debenture and Sundry Debt, exclusive of Shortage in Sinking Funds as at Decem
ber 31st, 1938  29
IV.A.—Cities  29
IV.B.—Districts  31
IV.C—Villages  33
V. Unused Borrowing-power as at December 31st, 1938  34
V.A.—Cities  35
V.B.—Districts  36
VI. Statement of Maturities of Debenture Debt as at December 31st, 1938, after Corresponding Debentures held in Sinking Fund for Investment have been
deducted  37
VI.A.—Cities  37
VLB.—Districts  39
VII. Sinking Funds as at December 31st, 1938  41
VILA.—Cities ,  41
VII.Al.—Sinking Fund levied—Cities :  42
VII.B.—Districts .  43
VII.Bl.—Sinking Fund levied—Districts ,  44
VIII. Unpaid  Taxes—Comparative  Statement of Unpaid  Taxes  as at December 31st,
1929 to 1938, both inclusive _'_  45
VIII.A.—Cities  46
VIII.B.—Districts  47
VIII.O—Villages  48
IX. Tax Levy, Collections and Percentages for the year 1938  49
IX.A.—Cities  50
IX.B.—Districts  51
IX.C—Villages  52
X. Cash in Bank and on Hand as at December 31st, 1938  53
X.A.—Cities  53
X.B.—Districts  54
X.C.—Villages  54
XL Receipts, 1938   55
XI.A.—Cities  55
XI.B.—Districts  57
XI.C—Villages  57
XII. Disbursements, 1938   59
XII.A.—Cities  59
XII.B.—Districts...  61
XII.C—Villages  63 R 10 BRITISH COLUMBIA.
Page.
XIII. Public Utilities, 1938  65
XIII.A.—Electric Light—Cities and Districts  66
XIII.B.—Waterworks—Cities  67
XIII.C.—Waterworks—Districts and Villages  68
XIII.D.—Other .  69
XIV. Tax Sale Lands as at December 31st, 1938  70
XIV.A.—Cities  70
XIV.B.—Districts  71
XIV.C—Villages  71
XV. Percentage Relationship of the Assessed Value of Lands and Improvements acquired through Tax Sales to 1938 Assessment  73
XV.A.—Cities  73
XV.B.—Districts  75
XV.C—Villages  77
XVI. Certificates of Approval Issued on Money By-laws during 1938  79
XVII. British   Columbia   Municipalities—Incorporated   Name,   Date   of   Incorporation,
Officials—
XVII.A.—Cities  80
XVII.B.—Districts  81
XVII.C.—Villages  82
XVIII. Area and Population  83
XVIII.A.—Cities  83
XVIII.B.—Districts  84
XVIII.C—Villages  84 I.—CONDENSED STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31st, 1938.
R
11
Assets.
Liabilities.
Capital Assets
(less Reserve
for required
Sinking Funds
in Lieu of
Depreciation
and other
Reserves for
Depreciation,
if any).
Sinking
Funds
(Investments
and Cash
in Bank).
Tax Sale
Properties at
Upset Price
(registered or
Available for
Registration).
Cash in
Bank and
on Hand
(other than
Sinking
Fund).
Unpaid Taxes
(Land and
Improvements Taxes,
1938 and
Prior).
Accounts
Receivable
(less Reserve
for
Bad Debts,
if any).
Other Assets.
Total Assets.
Total
Debenture
.    Debt.
Matured
Debentures
unpaid.
Demand Loans.
Accounts
Payable.
Reserves (not
deducted
from Capital
Assets,
Tax Sale
Properties,
or Accounts
Receivable).
Other
Liabilities.
Total
Liabilities.
Assets
in Excess of
Liabilities.
Liabilities
in Excess of
Assets.
Provincial
Government.
Bank.
Cities—LA	
$30,129,327
12,749,266
143,188
$7,642,674
4,914,257
$6,244,666
4,192,674
5,585
$322,089
144,698
20,321
$1,720,553
1,075,941
19,964
$587,794
347,049
4,962
$1,813,486
1,173,463
1,583
$48,460,589
24,597,348
195,603
$34,192,567
12,597,144
$144,072
496,375
$398,913
358,535
$297,780
409,400
|              1,440
$1,319,515
1,922,236
3,737
$1,459,491
1,802,406
$339,739
274,981
1,068
$38,152,077
17,861,077
6,245
$12,058,502
7,255,939
189,358
$1,749,990
519,668
Districts—I.B	
Villages—LC	
Totals	
$43,021,781
54,451,358
$12,556,931
17,689,990
$10,442,925
5,633,459
$487,108
101,640
$2,816,458
3,818,223
$939,805
841,845
$2,988,532
4,293,057
$73,253,540
86,829,572
$46,789,711
74,380,487
$640,447
$757,448
$708,620
|      2,075,147
$3,245,488
895,461
$3,261,897
634.200
$615,788
9.99.132
$56,019,399
78,284,427
$19,503,799
8,545,145
$2,269,658
Vancouver 	
Grand totals 	
$97,473,139
$30,246,921
$16,076,384
$588,748
$6,634,681
$1,781,650
$7,281,589
$160,083,112
$121,170,198
$640,447
$757,448
|    $2,783,767
$4,140,949
$3,896,097
$914,920
134,303,826
$28,048,944
$2,269,658
LA.—CONDENSED STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31st, 1938—CITIES.
Cities.
Assets.
Capital Assets
(less Reserve
for required
Sinking Funds
in Lieu of
Depreciation
and other
Reserves for
Depreciation,
if any).
Sinking
Funds
(Investments
and Cash
in Bank).
Tax Sale
Properties at
Upset Price
(registered or
Available for
Registration).
Cash in
Bank and
on Hand
(other than
Sinking
Fund).
Unpaid Taxes
(Land and
Improvements Taxes,
1938 and
Prior).
Accounts
Receivable
(less Reserve
for
Bad Debts,
if any).
Other Assets.
Total Assets.
Liabilities.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
Demand Loans.
Provincial
Government.
Bank.
Accounts
Payable.
Reserves (not
deducted
from Capital
Assets,
Tax Sale
Properties,
or Accounts
Receivable).
Other
Liabilities.
Total
Liabilities.
Assets
in Excess of
Liabilities.
Liabilities
in Excess of
Assets.
1. Alberni	
2. Armstrong...
3. Chilliwack_._._
4. Courtenay	
5. Cranbrook..._.
6. Cumberland..
7. Duncan	
8. Enderby	
9. Fernie	
10. Grand Forks .
11. Greenwood	
12. Kamloops	
13. Kaslo	
14. Kelowna	
15. Ladysmith	
16. Merritt	
17. Nanaimo	
18. Nelson	
19. New Westminster..
20. North Vancouver...
21. Port Alberni	
22. Port Coquitlam	
23. Port Moody	
24. Prince George	
25. Prince Rupert	
26. Revelstoke	
27. Rossland....	
28. Salmon Arm	
29. Slocan	
30. Trail  	
31. Vernon	
32. Victoria	
Totals .
$94,514
23,976
216,698
227,972
417,421
246
91,244
36,342
275,980
135,890
25,093
699,777
102,460
351,397
115,800
36,712
704,986
1,320,192
4,455,108
559,073
166,562
298,092
242,919
155,177
1,963,503
540,347
169,782
109,512
10,581
793,084
659,436
15,129,451
$6,719
125,981
191,766
127,615
322,597
28,971
50,941
8,050
60,877
288,887
38,256
257,978
91,809
377,301
493,530
1,975,269
1,080,893
85,468
217,560
50,978
57,354
400,498
131,556
27,280
95,889
476,634
77,385
494,632
$30,720
11,839
17,526
4,955
12,962
300
21,074
87,512
60,869
46,570
44,492
12,076
34,206
17,526
82,885
49,878
28,228
583,186
1,249,862
64,553
261,375
233,557
286,234
* 511,233
62,717
4,156
6,474
46,700 ,
2,061
108,141
2,260,799
$906
1,903*
26,174
7,585
2,411
3,266
1,082
3,126
701
287
224
1,850
998
44,458
2,622*
8,935
21,929
5,066*
98,881*
22,957
7,664
6,988
3,499
1,624
55,261
19,071
13,581*
813
1,471
24,487
610
175,765
$6,207
5,952
16,210
7,022
17,238
2,753
3,808
5,412
22,092
7,298
2,210
51,145
5,385
9,787
7,712
13,115
30,182
31,449
195,812
93,287
16,208
15,225
9,287
18,209
520,119
20,216
21,259
9,138
2,977
32,589
21,641
499,609
$30,129,327
$7,642,674
5,244,666
$322,(
$1,720,553
$5,839
2,761
1,109
2,259
19,948
1,440
3,706
6,400
1,719
15,283
6,078
15,968
6,935
5,228
30,483
67,069
103,157
38,732
6,900
2,708
4,911
7,671
17,624
17,364
1,909
5,221
956
1,318
6,132
179,109
$773
$145,678
3,978
172,584
13,344
482,827
2,486
379,894
16,926
809,503
3,775
10,998
856
127,160
260
118,595
12,824
410,865
913
272,534
75,816
119,641
1,221,075
2,253
167,506
7,995
721,789
627
145,978
238,684
54,443
1,269,202
42,844
1,978,246
758,084
7,971,735
222,976
3,267,780
13,222
360,577
13,532
815,480
227
545,378
30,494
556,763
85,151
3,553,389
47,896
839,167
14,000
224,805
227,047
62,685
10,270
1,340,443
5,153
878,498
328,543
19,067,908
$32,500
134,714
335,100
249,900
521,149
5,350
68,091
31,500
8,500
133,925
598,421
69,000
381,300
235,000
951,100
1,119,512
6,809,209
3,389,290
211,979
505,250
205,030
121,500
1,767,894
463,000
226,500
176,500
1,103,718
303,218
14,034,417
$30,000
57,072
500
2,000
7,500
9,000
$15,300
1,908
5,844
3,102
37,226
2,906
12,450
16,527
17,362
5,166
120,800
71,813
30,000
15,718
2,378
17,496
22,000
917
$8,000
1,500
25,000
5,500
2,500
12,500
880
43,000
106,800
13,000
4,000
27,000
8,000
40,100
$2,672
161
14,225
8,356
11,890
1,357
2,674
13,458
8,340
4,055
11,640
8,105
2,125
12,911
4,692
19,010
3,338
170,803
809,680
12,012
18,218
3,485
17,397
26,442
1,525
4,366
3,633
1,192
20,856
2,789
98,108
$587,794
$1,813,486
$48,460,589
$34,192,567
$144,072
$398,913
$297,780
,319,515
$7,352
22,480
107,513
1,096
634,523
385,980
77,611
1,100
179,276
5,200
37,360
$1,459,491
$1,111
3,340
14,344
104,572
1,000
1,462
56
45,815
59,528
20,031
454
1,403
2,334
357
5,282
203
16,783
$59,583
169,715
365,577
265,608
690,935
12,207
71,765
87,522
161,635
143,386
57,072
636,052
94,512
386,521
30,273
244,858
1,133,910
1,168,665
7,218,153
4,891,024
237,445
918,448
303,247
146,375
2,052,231
518,725
241,200
181,407
38,552
1,169,956
306,210
14,149,308
$339,739
1,152,077
$86,095
2,869
117,250
114,286
118,568
55,395
31,073
249,230
129,148
18,744
585,023
72,994
335,268
115,705
135,292
809,581
753,582
123,132
242,131
410,388
1,501,158
320,442
45,640
24,133
170,487
572,288
4,918,600
$1,209
6,174
1,623,244
102,968
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
$12,058,502
1,749,990
* Overdraft. LB,
—CONDENSED STATEMENT OF ASSETS AND LIABILITIES AS
AT DECEMBER 31st, 1938—DISTRICTS.
R
13
Assets.
Liabilities.
Capital Assets
(less Reserve
for required
Sinking Funds
in Lieu of
Depreciation
and other
Reserves for
Depreciation,
if any).
Sinking
Funds
(Investments
and Cash
in Bank).
Tax Sale
Properties at
Upset Price
(registered or
Available for
Registration).
Cash in
Bank and
on Hand
(other than
Sinking
Fund).
Unpaid Taxes
(Land and
Improvements Taxes,
1938 and
Prior).
Accounts
Receivable
(less Reserve
for
Bad Debts,
if any).
Other Assets.
Total Assets.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
Demand Loans.
Accounts
Payable.
Reserves (not
deducted
from Capital
Assets,
Tax Sale
Properties,
or Accounts
Receivable).
Other
Liabilities.
Total
Liabilities.
Assets
in Excess of
Liabilities.
Liabilities
in Excess of
Assets.
Districts.
Provincial
Government.
Bank.
1. Burnaby	
$4,445,343
116,340
62,786
164,659
769,058
326,572
$224,216
45,516
103,186
63,067
283,200
158,615
2,705
18,090
$2,056,428
8,081
11,477
69,299
13,471
174,520
$19,572*
16,081
1,066
20,985*
19,356
13,897
1,420
1,526
1,397
6,776
891
2,262*
6,747*
2,104
19.172
|       $299,079
21,653
5,672
19,786
21,315
21,410
7
1,937
9,133
39,437
26,673
23,039
28,326
19,043
140.755
$126,041
1,422
381
8,853
4,092
839
$257,834
33,772
4,138
7,755
18,863
4,810
$7,389,369
242,865
188,706
312,434
1,129,355
700,663
1,427
16,256
62,145
189,078
445,858
98,910
179,178"
121,334
3,134,907
1,307,152
67,939
1,643,997
50,928
2,166,053
1,270,989
100,005
95,860
223,237
599,339
334,198
96,881
2,428,285
$2,556,822
72,700
115,100
164,170
761,868
449,600
$453,030
$189,543
[       $190,000
15,000
$1,004,985
7,710
660
5,420
16,445
3,079
$946,404
$192,430
9,022
$5,533,214
104,432
115,760
186,577
808,948
461,108
$1,856,155
138,433
72,946
125,857
320,407
239,555
1,427
5,781
38,001
89,774
349,927
53,798
125,110
75,685
l
2
3
6,328
9,635
7,429
7,000
20,000
3,659
1,000
1,000
4
5. Delta	
6. Esquimalt  	
5
6
7
8. Glenmore	
9   Kent
10,082
13,361
99,483
364,239
60,842
121,843
71,298
148,684
734,656
33,842
814,860
33,025
1,581,024
664,414
48,788
9,782
170,911
127,621
217,529
93,798
1,444,426
6
1,667
13,370
6,499
3,721
6,429
3,142
11,931
34,845
784
40,099
1,596
21,658
16,994
1,388
1,021
2,277
14,175
13,487
10,000
20,000
12,300
79,457
2,287
30,000
38,170
2,137,141
746,382
17,000
1,129,600
1,602
1,219,900
799,000
24,900
70,000
475
4,144
22,512
766
10,940
2,335
5,572
650,672
1,513
620
22,105
5,488
17,912
21,526
913
4,560
13,021
17,242
13,363
3,966
64,292
10,475
24,144
99,304
95,931
45,112
54,068
45,649
3,653,692
791,909
19,566
1,151,730
14,136
1,328,239
856,522
27,902
86,918
13,021
531,642
105,261
97,764
1,598,053
8
18,497
24,993
21,500
12,669
12,572
18,653
1,301,939
64,954
16,374
67,340
8,177
59,405
41,545
14,693
421
524
30,621
35,745
9
10. Langley	
11. Maple Ridge	
12. Matsqui	
5,019
4,951
219
16,755
1,464
480,341
13,770
3,071
3,548
353
98,081
79,941
406
14,690
42,000
12,300
16,300
20,000
7,396
10
21,105
682
3,408
11
14,585
1,000
12
1,733
118
748,828
12,723
13
5,630
1,032,085
380,247
6,573
684,324
352,896
407,673
21,000
61,960
1,789
14
40,000
49,251
27,800
$518,785
15
16   Oak Bay
54.973     1             23.707
31,291
515,243
48,373
492,267
36,792
837,814
414,467
72,103
8,942
210,216
67,697
228,937
16
4,057
6,690
1,075
1,275
4,297
3,017
3,411
892*
23,720
7,862*
366
1§,451
3,238
27,136
6,702
51,714
56,125
11,119
9,093
49,761
7,796
65,873
66
86,346
1,946
17
25
963
2,615
9,982
451  ,
12,358
18
19. Pitt Meadows
2,939
2,500
644
87,812
19
20
16,014
1,638
10,000
21
	
	
22
10,172
656
39,190
3,738
2,651
82,371
	
23
24
356,216
5,688
514,400
5,647
93,798
1,525,300
25
2 6. Surrey	
27   Tadanac
39,751
46,500
26
883
27
679,583
108,776
10,332
7,725
736
830,232
28
Totals	
$12,749,266
$4,914,257
$4,192,674
$144,698
$1,075,941
$347,049
$1,173,463
$24,597,348
$12,597,144
$496,375
$358,535
$409,400
$1,922,236
$1,802,406
$274,981
$17,861,077
$7,255,939
$519,668
* Overdraft. I.C.—CONDENSED STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31st, 1938—VILLAGES.
R 15
Assets.
Liabilities.
Capital Assets
(less Reserve
for required
Sinking Funds
in Lieu of
Depreciation
and other
Reserves for
Depreciation,
if any).
Sinking
Funds
(Investments
and Cash
in Bank).
Tax Sale
Properties at
Upset Price
(registered or
Available for
Registration).
Cash in
Bank and
on Hand
(other than
Sinking
Fund).
Unpaid Taxes
(Land and
Improvements Taxes,
1938 and
Prior).
Accounts
Receivable
(less Reserve
for
Bad Debts,
if any).
Other Assets
Total Assets.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
Demand Loans.
Accounts
Payable.
Reserves (not
deducted
from Capita]
Assets,
Tax Sale
Properties,
or Accounts
Receivable).
Other
Liabilities.
Total
Liabilities.
Assets
in Excess of
Liabilities.
Liabilities
in Excess of
Assets.
Villages.
Provincial
Government.
Bank.
1   Abbotsford
$18,008
3,478
187
21,207
3,745
8,051
13,689
244
23,741
4,531
1,376
4,448
445
17,610
2,897
10,175
500
2,225
6,631
$1,620
$4,010
285
518
353
456
1,015
7,845
813
27
321
282
1,537
737
219*
1,202
51
758
73
257
$723
315
424
1,878
341
57
786
395
4,476
356
898
1,861
444
2,510
2,544
893
30
564
469
$295
$24,656
4,078
3,036
23,758
4,582
9,301
23,766
2,622
29,154
5,208
2,556
7,846
1,626
21,061
9,002
11,844
1,288
2,862
7,357
$226
75
1,907
104
65
7
353
$226
75
1,907
104
65
7
353
$24,430
4,003
1,129
23,654
4,517
9,294
23,413
2,622
27,021
5,208
2,556
7,785
1,626
20,342
8,998
11,541
1,265
2,862
7,092
1
	
2
3. Chapman Camp	
1,907
241
40
131
170
335
562
?»
$79
4
5
47
6
7. Hope	
8   McBride
1,276
35
348
7
800
3
9
$1,190
79
$864
2,133
10
11. Pouce Coupe	
11
61
61
12
13
1,056
104
53
500
656
4
63
719
4
303
23
14
2,306
15
225
250
53
16
17   Tofino
23
17
18
238
27
265
	
19
Totals
$143,188
$5,585
$20,321
$19,964
$4,962
$1,583
$195,603
$1,440
$3,737
	
$1,068
$6,245
$189,358
* Overdraft. II.—ASSESSMENT IN DETAIL AND TAX RATE FOR THE YEAR 1938, WITH COMPARATIVE FIGURES FOR
1939.
Total
Assessed
Value of
Land.
Total
Assessed
Value of
Land exempted from
Taxation.
Total
Assessed
Valuation of
Land for
Taxation.
Total
Assessed
Value of
Improvements.
Total
Assessed
Value of
Improvements
exempted
from
Taxation.
Total
Assessed
Valuation of
Improvements.
Total Assessments less Exemptions.
Limit of
Assessed
Valuation of
Improvements.
Taxable Values.
Values actually taxed.
For
Comparison,
1939 Figures.
Total Values
Land.
Improvements.
Total.
Land.
Improvements.
Total.
Land.
Improvements.
Total.
actually taxed
(subject to
Final
Revision).
Cities—II. A 	
$71,294,743
74,483,559
1,969,940
$23,955,600
22,905,237
332,944
$47,339,143
51,578,322
1,636,996
$113,603,677
123,575,485
4,483,077
$29,561,149
31,589,696
749,403
$84,042,528
91,985,789
3,733,674
$47,339,143
51,578,322
1,636,996
$84,042,528
91,985,789
3,733,674
$131,381,671
143,564,111
5,370,670
$63,031,896
68,989,341
1,866,834
$47,339,143
51,578,322
1,636,996
$63,031,896
68,989,341
1,866,834
$110,371,039
120,567,663
3,503,830
$47,339,143
51,578,322
1,636,996
$34,489,204
29,894,726
1,866,834
$81,828,347
81,473,048
3,503,830
$82,073,721
Districts—II. B '	
83,244,983
Villages—II. C  	
3,597,860
Totals	
Vancouver 	
$147,748,242
156,451,890
$47,193,781
31,639,355
$100,554,461
124,812,535
$241,662,239
206,877,153
$61,900,248
28,339,720
$179,761,991
178,537,433
$100,554,461
124,812,535
$179,761,991
178,537,433
$280,316,452
303,349,968
$133,888,071
89,268,716
$100,554,461
124,812,535
$133,888,071
89,268,716
$234,442,532
214,081,251
$100,554,461
124,812,535
$66,250,764
89,268,716
$166,805,225
214,081,251
$168,916,564
209,853,641
Grand totals 	
$304,200,132
$78,833,136
$225,366,996
$448,539,392
$90,239,968
$358,299,424
$225,366,996
$358,299,424
$583,666,420
$223,156,787
$225,366,996
$223,156,787
$448,523,783
$225,366,996
$155,519,480
$380,886,476
$378,770,205
R 17
H.A.—ASSESSMENT IN DETAIL AND TAX RATE FOR THE YEAR 1938, WITH COMPARATIVE FIGURES FOR 1939—CITIES.
Cities.
Total
Value of
Land.
Total
Assessed
Value of
Land exempted from
Taxation.
Total
Valuation of
Land for
Taxation.
Total
Assessed
Value of
Improvements.
Total
Assessed
Value of
Improvements
exempted
from
Taxation.
Total
Assessed
Valuation of
Improvements.
Total Assessments less Exemptions.
Land.
Improvements.
Total.
Limit of
Assessed
Valuation of
Imp rovements.
Taxable Values.
Land.
Improvements.
Total.
Values actually taxed.
Land.
Improvements.
Per Cent, of
Improvements
actually
taxed.
Total.
Tax Rate.
Comparison, 1939 Figures.
Per Cent, of
Improvements
actually
taxed.
Total.
Tax Rate.
(Subject to Final Revision.)
1. Alberni	
2. Armstrong	
3. Chilliwack	
4. Courtenay	
5. Cranbrook	
6. Cumberland	
7. Duncan	
8. Enderby	
9. Fernie	
10. Grand Forks	
11. Greenwood	
12. Kamloops	
13. Kaslo	
14. Kelowna	
15. Ladysmith ....
16. Merritt	
17. Nanaimo	
18. Nelson	
19. New Westminster.
20. North Vancouver.
21. Port Alberni	
22. Port Coquitlam......
23. Port Moody _•„..
24. Prince George	
25. Prince Rupert	
26. Revelstoke	
27. Rossland	
28. Salmon Arm	
29. Slocan	
30. Trail	
31. Vernon	
32. Victoria	
Totals	
$385,728
407,252
818,830
394,651
675,331
136,492
489,544
324,067
522,836
569,277
208,233
5,158,597
219,777
,571,342
289,545
745,259
!,029,810
,899,100
!,125,426
1,091,543
940,408
,388,681
,163,701
,851,755
,852,350
908,590
543,640
350,007
80,575
,634,398
,551,371
:,966,627
$71,294,743
$159,145
61,965
85,900
48,660
84,495
17,050
34,920
118,428
225,762
296,340
166,493
313,645
53,331
313,655
77,025
500,275
253,360
231,980
4,362,866
3,864,653
260,626
785,193
644,121
1,183,341
1,847,050
287,650
99,810
70,118
48,680
125,023
340,230
6,993,810
$226,583
345,287
732,930
345,991
590,836
119,442
454,624
205,639
297,074
272,937
41,740
1,844,952
166,446
1,257,687
212,520
244,984
1,776,450
1,667,120
7,762,560
2,226,890
679,782
603,488
519,580
668,414
2,005,300
620,940
443,830
279,889
31,895
1,509,375
1,211,141
17,972,817
$427,830
630,875
1,844,800
903,990
1,666,025
314,905
1,310,690
361,410
1,573,906
701,890
211,333
4,883,930
373,490
4,138,555
304,945
622,150
4,154,560
4,961,040
16,603,298
4,169,700
2,130,110
711,345
468,500
1,545,440
5,262,825
1,850,560
1,275,790
663,125
77,590
5,054,970
3,044,525
41,359,575
$48,700
204,100
271,450
114,250
325,010
99,925
247,500
132,740
629,033
198,070
120,448
804,020
137,940
490,600
53,800
112,880
425,900
923,925
4,793,595
663,500
296,278
71,550
39,100
132,090
1,865,265
459,100
491,800
146,010
13,870
606,340
688,250
13,954,110
$379,130
426,775
1,573,350
789,740
1,341,015
214,980
1,063,190
228,670
944,873
503,820
90,885
4,079,910
235,550
3,647,955
251,145
509,270
3,728,660
4,037,115
11,809,703
3,506,200
1,833,832
639,795
429,400
1,413,350
3,397,560
1,391,460
783,990
517,115
63,720
4,448,630
2,356,275
27,405,465
$23,955,600
$47,339,143
$113,603,677
$29,561,149
$84,042,528
$226,583
$379,130
345,287
426,775
732,930
1,573,350
345,991
789,740
590,836
1,341,015
119,442
214,980
454,624
1,063,190
205,639
228,670
297,074
944,873
272,937
503,820
41,740
90,885
1,844,952
4,079,910
166,446
235,550
1,257,687
3,647,955
212,520
251,145
244,984
509,270
1,776,450
3,728,660
1,667,120
4,037,115
7,762,560
11,809,703
2,226,890
3,506,200
679,782
1,833,832
603,488
639,795
519,580
429,400
668,414
1,413,350
2,005,300
3,397,560
620,940
1,391,460
443,830
783,990
279,889
517,115
31,895
63,720
1,509,375
4,448,630
1,211,141
2,356,275
7,972,817
27,405,465
$47,339,143
$605,713
772,062
2,306,280
1,135,731
1,931,851
334,422
1,517,814
434,309
1,241,947
776,757
132,625
5,924,862
401,996
4,905,642
463,665
754,254
5,505,110
5,704,235
19,572,263
5,733,090
2,513,614
1,243,283
948,980
2,081,764
5,402,860
2,012,400
1,227,820
797,004
95,615
5,958,005
3,567,416
45,378,282
$84,042,528
$131,381,671
$284:
. 320,
1,180,
592,
1,005,
161,
797,
171,
708,
377,
68,
3,059,
176,
2,735,
188,
381,
2,796,
3,027,
8,857,
2,629,
1,375,
479,
322,
1,060,
2,548,
1,043,
587,
387:
47,
3,336,
1,767,:
20,554:
,347
,081
013
305
761
235
393
503
655
,865
165
933
662
966
359
952
495
836
,277 |
650 |
,374 |
846
050
012
170
595
992
836
790
473
206
099
$226,583
$284,347
345,287
320,081
732,930
1,180,013
345,991
592,305
590,836
1,005,761
119,442
161,235
454,624
797,393
205,639
171,503
297,074
708,655
272,937
377,865
41,740
68,165
1,844,952
3,059,933
166,446
176,662
1,257,687
2,735,966
212,520
188,359
244,984
381,952
1,776,450
2,796,495
1,667,120
3,027,836
7,762,560
8,857,277
2,226,890
2,629,650
679,782
1,375,374
603,488
479,846
519,580
322,050
668,414
1,060,012
2,005,300
2,548,170
620,940
1,043,595
443,830
587,992
279,889
387,836
31,895
47,790
1,509,375
3,336,473
1,211,141
1,767,206
17,972,817
20,554,099
$63,031,896
$47,339,143
$63,031,896
$510,930
665,368
1,912,943
938,296
1,596,597
280,677
1,252,017
377,142
1,005,729
650,802
109,905
4,904,885
343,108
3,993,653
400,879
626,936
4,572,945
4,694,956
16,619,837
4,856,540
2,055,156
1,083,334
841,630
1,728,426
4,553,470
1,664,535
1,031,822
667,725
79,685
4,845,848
2,978,347
38,526,916
$110,371,039
$226,583
345,287
732,930
345,991
590,836
119,442
454,624
205,639
297,074
272,937
41,740
1,844,952
166,446
1,257,687
212,520
244,984
1,776,450
1,667,120
7,762,560
2,226,890
679,782
603,488
519,580
668,414
2,005,300
620,940
443,830
279,889
31,895
1,509,375
1,211,141
17,972,817
$47,339,143
$189,565
213,387
314,670
394,870
670,507
107,490
318,957
114,335
519,680
251,910
30,298
2,039,955
117,775
1,215,982
125,572
101,854
372,866
2,018,557
1,227,170
458,458
159,948
107,350
849,390
695,730
391,995
258,557
6,372
2,224,315
1,178,137
17,813,552
50
50
20
50
50
50
30
50
55
50
331/s
50
50
33 y3
50
20
10
50
Nil
35
25
25
25
Nil
25
50
50
50
10
50
50
65
$416,148
558,674
1,047,600
740,861
1,261,343
226,932
773,581
319,974
816,754
524,847
72,038
3,884,907
284,221
2,473,669
338,092
346,838
2,149,316
3,685,677
7,762,560
3,454,060
1,138,240
763,436
626,930
668,414
2,854,690
1,316,670
835,825
538,446
38,267
3,733,690
2,389,278
35,786,369
Mills.
50.0 (30)
38.0
55.0
30.5
44.0
40.0
40.0
38.0
50.0
36.0
64.0
40.0
40.0
43.0
45.0
60.0
60.0
3.34(25.62)
65.0
54.0
55.0
55.0
40.0
65.0
50.0
43.0
60.0
43.0
38.0
42.0
48.0
42.0
50
50
30
50
50
50
30
50
55
50
331/3
50
50
331/3
50
20
10
50
Nil
35
25
25
25
Nil
35
50
50
50
10
50
50
65
$34,489,204
$81,828,347
$454,771
545,679
1,217,690
767,501
1,250,313
227,657
789,124
321,949
763,095
527,351
72,035
3,843,095
283,161
2,521,545
389,180
336,110
2,149,735
3,759,340
7,800,703
3,427,925
1,174,459
753,833
640,537
646,156
2,846,671
1,329,770
1,245,521
549,357
37,329
3,912,440
2,472,666
35,017,023
$82,073,721
Mills.
50.0 (30)
40.0
54.0
30.5
40.5
40.0
40.0
38.0
50.0
37.0
64.0
40.0
40.0
43.0
39.0
50.0
60.0
33.33(25.62)
70.0
54.0
55.0
55.0
40.0
65.0
47.5
46.0
42.0
43.0
34.0
45.0
48.0
41.0
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Bracketed figures represent tax on improvements. II.B.—ASSESSMENT IN DETAIL AND TAX RATE FOR THE YEAR 1938, WITH COMPARATIVE FIGURES FOR 1939—DISTRICTS.
R 19
Districts.
Total
Assessed
Value of
Land.
Total
Assessed
Value of
Land exempted from
Taxation.
Total
Assessed
Valuation of
Land for
Taxation.
Total
Assessed
Value of
Improvements.
Total
Assessed
Value of
Improvements
exempted
from
Taxation.
Total
Assessed
Valuation of
Improvements;
Total Assessments less Exemptions.
Land.
Improvements.
Total.
Limit of
Assessed
Valuation of
Improvements.
Taxable Values.
Land.
Improvements.
Total.
Values actually taxed.
Land.
Improvements
Per Cent, of
Improvements
actually
taxed.
Total.
Tax Rate.
Comparison, 1939 Figures.
Per Cent, of
Improvements
actually
taxed.
Total.
Tax Rate.
(Subject to Final Revision.)
1. Burnaby	
2. Chilliwhack..
3. Coldstream...
4. Coquitlam	
5. Delta	
6. Esquimalt	
7. Fraser Mills..
8. Glenmore	
9. Kent	
10. Langley	
11. Maple Ridge.
12. Mats qui	
13. Mission	
14. North Cowichan....
15. North Vancouver..
16. Oak Bay	
17. Peachland	
18. Penticton	
19. Pitt Meadows	
20. Richmond	
21. Saanich	
22.- Salmon Arm	
23. Spallumcheen..
24. Sumas	
25. Summerland-
26. Surrey	
27. Tadanac	
28. West Vancouver..
Totals	
$13,410,250
3,396,644
640,460
7,861,698
3,600,155
2,105,232
142,730
148,970
815,076
2,358,663
1,623,546
1,324,906
777,568
1,370,708
6,131,543
3,291,970
246,416
2,072,240
738,230
4,978,835
3,822,268
827,736
1,534,590
868,024
1,091,605
5,364,314
190,633
3,748,549
$6,913,280
31,950
6,924,250
46,501
1,041,985
1,254
1,255
6,689
98,485
90,985
107,038
82,756
151,645
4,171,002
217,810
86,182
279,985
130,990
401,315
517,470
96,570
5,435
11,630
84,243
548,801
855,731
$6,496,970
3,364,694
640,460
937,448
3,553,654
1,063,247
141,476
147,715
808,387
2,260,178
1,532,561
1,217,868
694,812
1,219,063
1,960,541
3,074,160
160,234
1,792,255
607,240
4,577,520
3,304,798
731,166
1,529,155
856,394
1,007,362
4,815,513
190,633
2,892,818
$74,483,559
$22,905,237
$51,578,322
$12,988,075
2,279,860
401,825
6,924,250
1,941,360
10,046,175
639,878
272,750
680,115
2,823,497
2,382,070
2,110,113
5,302,598
2,684,090
2,978,905
8,495,140
197,456
4,510,510
419,130
3,856,580
9,332,196
990,825
461,735
587,815
1,819,359
4,426,075
29,325,022
4,698,081
$123,575,485
$2,701,030
49,050
6,062,400
105,800
8,409,900
35,550
45,700
84,695
110,052
126,003
97,109
51,400
606,060
287,020
119,300
445,890
31,960
292,804
1,233,606
58,930
3,080
16,000
113,545
216,700
10,009,000
277,112
$31,589,696
$10,287,045
2,230,810
401,825
861,850
1,835,560
1,636,275
639,878
237,200
634,415
2,738,802
2,272,018
1,984,110
5,205,489
2,632,690
2,372,845
8,208,120
78,156
4,064,620
387,170
3,563,776
8,098,590
931,895
458,655
571,815
1,705,814
4,209,375
19,316,022
4,420,969
$91,985,789
$6,496,970
3,364,694
640,460
937,448
3,553,654
1,063,247
141,476
147,715
808,387
2,260,178
1,532,561
1,217,868
694,812
1,219,063
1,960,541
3,074,160
160,234
1,792,255
607,240
4,577,520
3,304,798
731,166
1,529,155
856,394
1,007,362
4,815,513
190,633
2,892,818
$10,287,045
2,230,810
401,825
861,850
1,835,560
1,636,275
639,878
237,200
634,415
2,738,802
2,272,018
1,984,110
5,205,489
2,632,690
2,372,845
8,208,120
78,156
4,064,620
387,170
3,563,776
8,098,590
931,895
458,655
571,815
1,705,814
4,209,375
19,316,022
4,420,969
$16,784,015
5,595,504
1,042,285
1,799,298
5,389,214
2,699,522
781,354
384,915
1,442,802
4,998,980
3,804,579
3,201,978
5,900,301
3,851,753
4,333,386
11,282,280
238,390
5,856,875
994,410
8,141,296
11,403,388
1,663,061
1,987,810
1,428,209
2,713,176
9,024,888
19,506,655
7,313,787
$7,715,284
1,673,108
301,369
646,387
1,376,670
1,227,206
479,909
177,900
475,811
2,054,101
1,704,014
1,488,082
3,904,117
1,974,518
1,779,634
6,156,090
58,617
3,048,465
290,377
2,672,832
6,073,942
698,921
343,992
428,862
1,279,360
3,157,031
14,487,016
3,315,726
$6,496,970
3,364,694
640,460
937,448
3,553,654
1,063,247
141,476
147,715
808,387
2,260,178
1,532,561
1,217,868
694,812
1,219,063
1,960,541
3,074,160
160,234
1,792,255
607,240
4,577,520
3,304,798
731,166
1,529,155
856,394
1,007,362
4,815,513
190,633
2,892,818
$7,715,284
1,673,108
301,369
646,387
1,376,670
1,227,206
479,909
177,900
475,811
2,054,101
1,704,014
1,488,082
3,904,117
1,974,518
1,779,634
6,156,090
58,617
3,048,465
290,377
2,672,832
6,073,942
698,921
343,992
428,862
1,279,360
3,157,031
14,487,016
3,315,726
$14,212,254
5,037,802
941,829
1,583,835
4,930,324
2,290,453
621,385
325,615
1,284,198
4,314,279
3,236,575
2,705,950
4,598,929
3,193,581
3,740,175
9,230,250
218,851
4,840,720
897,617
7,250,352
9,378,740
1,430,087
1,873,147
1,285,256
2,286,722
7,972,544
14,677,649
6,208,544
$6,496,970
3,364,694
640,460
937,448
3,553,654
1,063,247
141,476
147,715
808,387
2,260,178
1,532,561
1,217,868
694,812
1,219,063
1,960,541
3,074,160
160,234
1,792,255
607,240
4,577,520
3,304,798
731,166
1,529,155
856,394
1,007,362
4,815,513
190,633
2,892,818
$51,578,322
$91,985,789 | $143,564,111
I
$68,989,341
$51,578,322
$68,989,341
$120,567,663
$51,578,322
$5,143,522
446,162
Nil
Nil
917,780
818,137
319,939
118,600
Nil
1,369,401
1,363,210
992,055
3,123,293
789,807
830,496
4,104,060
39,078
1,016,155
193,585
1,781,888
1,619,718
139,784
Nil
285,907
Nil
1,262,812
3,219,337
Nil
50
20
Nil
Nil
50
50
50
50
Nil
50
(B)
50
60
30
35
50
50
25
50 *
50
20
15
Nil
50
Nil
30
16%
Nil
$11,640,492
3,810,856
640,460
937,448
4,471,434
1,881,384
461,415
266,315
808,387
3,629,579
2,895,771
2,209,923
3,818,105
2,008,870
2,791,037
7,178,220
199,312
2,808,410
800,825
6,359,408
4,924,516
870,950
1,529,155
1,142,301
1,007,362
6,078,325
3,409,970
2,892,818
Mills.
44.0
23.0
33.5
45.0
16.17
41.0
15.0
26.0
26.0
(A)
(B)
(C)
(D)
(E)
61.0
25.0
30.0 (F)
46.0
18.5
22.0
42.0
31.0
20.7
25.0
36.5
27.0
37.0
61.0
50
40
Nil
25
50
50
50
50
Nil
50
50
13
60
50
35
50
50
25
50
50
20
15
Nil
50
Nil
30
16%
5
$29,894,726
$81,473,048
$11,628,693
4,274,861
632,225
1,179,452
4,450,050
1,896,187
461,415
266,985
806,099
3,648,694
3,154,289
1,486,215
4,119,017
2,445,362
2,708,076
7,370,055
198,563
2,844,581
787,100
6,422,039
5,038,610
888,712
1,525,080
1,151,087
1,009,742
6,107,742
3,411,170
3,332,882
$83,244,983
Mills
47.0
23.0
36.0
46.0
18.25
41.0
15.0
28.0
25.0
(A)
(B)
(C)
(D)
(E)
61.0
25.0
32.5 (F)
44.0
19.0
22.0
42.0
31.0
22.7
25.0
36.5
27.0
37.0
61.0
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
(A)
(B)
Wild lands   	
Improvements 	
For school purposes 50% of improvements are taxed.
For general purposes per cent, of improvements taxed are
Rate—Imp roved lands 	
Wild lands 	
1938.
1939.
Mills.
Mills.
23.0
23.0
50.0
50.0
17.0
17.0
10%
20%
27.9
28.5
41.9
42.5
(C)   Rate
(D)   Rate
-Improved lands
Wild lands 	
Improvements „
-Improved lands
Wild lands 	
1938.
1939.
Mills.
Mills.
26.0
35.0
50.0
50.0
5.0
34.0
25.0
25.0
40.0
40.0
(E)   Rate
-Improved lands:
North School District
1938.
Mills.
25.3
Duncan Consolidated School District   32.0
Chemainus School District   37.5
Wild lands     30.0
(F)   Rate—Land    30.0
Fire-protection—certain buildings taxed 50%   4.0
Imp rovements     Nil
1939.
Mills.
24.0
28.6
33.8
Nil
32.5
Nil
32.5 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.        R 23
III.A.—TAX RATE LEVY, 1938—CITIES.
Cities.
General.
School.
Debt.
Total.
Total
Previous Year.
Alberni—
19.00
15.00
19.50
11.50
22.00
22.50
30.37
38.00
3.50
30'.00
17.822
23.01
13.68
24.00
16.50
17.50
3.90
3.99
8.50
35.37
20.58
20.769
14.82
22.372
10.40
19.50
7.00
10.00
20.00
15.10
28.00
19.8483
20.00
33.50
11.00
17.20
23.50
15.50
19.50
18.00
14.50
7.63
12.00
16.50
30.00
16.515
15.00
17.57
21.00
17.00
22.21
21.72
21.72
28.50
18.63
3.32
55.00
14.698
15.50
24.398
17.60
18.00
31.00
17.00
18.00
12.90
16.50
11.4410
15.034
16.50
5.80
12.00
15.00
13.00
3.00
16.00
4.00
5.663
1.99
11.75
26.50
22.09
7.72
28.00
31.10
19.533
9.68
18.230
22.00
5.50
22.00
16.00
14.00'
3.50
10.7107
13.601
50.00
30.00
38,00
55.00
30.50
44.00
40.00
40.00
38.00
50.00
36.00
64.00
40.00
40.00
43.00
45.00
60.00
60.00
33.34
25.62
65.00
54.00
55.00
55.00
55.00
40.00
65.00
50.00
43.00
60.00
43.00
38.00
42.00
48.00
42.00
48.635
45.00
Improvements  __ -
25.00
37.00
55.00
Courtenay  __ 	
30.00
44.00
Cumberland  __  	
Duncan    _	
88.00
39.00'
38.00
Fernie  - - - — —	
Grand Forks  _ - 	
Greenwood    __.	
50.00
35.00
64.00'
37.00
40.00
Kelowna  _ ___ - 	
Ladysmith  __	
Merritt  _ __ _ __ _	
Nanaimo  _ -   	
Nelson—
Land _   - _ - -
43.00
40..OO
60.00
60.00
35.30
24.80
56.00
North Vancouver     	
Port Alberni—
54.00
55.00
35.00
55.00
40.00
Prince George _ _  	
65.00
50.00
. 40.00
Rossland    -
Salmon Arm —_ ■   -	
60.00
43.00
36.00
Trail    _   	
37.00
46.00
43.50
41.633 E 24
BRITISH COLUMBIA.
III.A1.—TAXES ON AN ASSESSMENT OF $100 FOR LAND AND $1,000 FOR IMPROVEMENTS FOR THE YEAR 1938, WITH COMPARATIVE FIGURES ON A
MONTHLY BASIS FOR 1937 AND 1939—CITIES.
(Not including Local Improvement and Special Taxes.)
Mill Rate
for 1938.
Percentage of
Improvements
taxed in
1938.
Taxes on an Assessment of $100 fob Land and
for Improvements.
fl.OOO
Cities.
Land at
100% of
Assessed
Value.
Improvements at
Percentage taxed.
Annual
Tax for
1938.
Comparative Monthly Tax.
1938.
1937.
1939.
Alberni—
Land
50.000
$5.00
Improvements .-.	
30.000
50
$15.00
$20.00
$1.66
$1.42
$1.66
38.000
50
3.80
19.00
21.80
1.90
1.85
2.00
■ 55.000
30.500
20
50
5.50
3.05
11.00
15.25
16.50
18.30
1.37
1.52
1.37
1.50
1.80
Courtenay- — ■ ■	
1.52
Cranbrook   —
44.000
50
4.40
22.00
26.40
2.20
2.20
2.20
Cumberland— —	
40.000
50
4.00
20.00
24.00
2.00
1.90
2.00
40.000
38.000
30
50
4.00
3.80
12.00
19.00
16.00
22.80
1.33
1.90
1.30
1.90
1.35
Enderby  — -
1.90
50.000
36.000
64.000
55
50
33V_
5.00
3.60
6.40
27.50
18.00
21.33
32.50
21.60
27.73
2.71
1.80
2.31
2.71
1.75
2.31
2.87
1.85
Greenwood —- -—
2.31
Kamloops _-_ —_ —
40.000
50
4.00
20.00
24.00
2.00
1.85
2.00
40.000
43.000
45.000
50
33 y3
50
4.00
4.30
4.50
20.00
14.33
22.50
24.00
18.63
27.00
2.00
1.55
2.25
2.00
1.55
2.00
2.00
1.55
Ladysmith  - ...
1.95
60.000
60.000
20
10
6.00
6.00
12.00
6.00
18.00
12.00
1.50
1.00
1.50
1.00
1.25
Nanaimo _ _ ___ -
1.00
Nelson—
33.340
25.620
50
3.34
16.15
1.34
1.33
Improvements 	
12.81
1.34
65.000
Nil
6.50
Nil
6 50
.54
.47
.58
54.000
55.000
35
25
5.40
5.50
18.90
13.75
24.30
19.25
2.02
1.60
2.02
1.04
2.02
1.62
55.000
25
5.50
13.75
1925
1.60
1.60
1.60
40.000
25
4.00
10.00
14.00
1.16
1.16
1.16
Prince George      	
65.000
Nil
6.50
Nil
6.50
.54
.54
.54
Prince Rupert   	
50.000
25
5.00
12.50
17.50
1.46
1.46
1.81
Revelstoke  	
43.000
50
4.30
21.50
25.80
2.15
2.00
2.30
60.000
43.000
50
50
6.00
4.30
30.00
21.50
36.00
25.80
3.00
2.15
3.00
2.15
2.10
2.15
Slocan._ _.. •  __	
38.000
10
3.80
3.80
7.60
.63
.43
.56
Trail	
42.000
50
4.20
21.00
25.20
2.10
1.85
2.02
Vernon  - _	
48.000
50
4.80
24.00
28.80
2.40
2.30
2.48
Victoria - — 	
42.000
65
4.20
27.30
31.50
2.62
2.72
2.56
Vancouver 	
48.635
50
4.86
24.32
29.18
2.43
2.25
2.48 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS,
1938.        R 25
III.B.—TAX RATE
LEVY, 1938—DISTRICTS.
Districts.
General.
School.
Debt.
Total.
Total
Previous Year.
Burnaby _	
27.81
10.500
13.50
18.90
7.00
24.60
15.00
9.60
13.00
18.0'0
16.00
13.00
5,00
16.00
14.00
14.00
14.00
45.722
11,05
15.00
16.75
8.00
0.155
25.60
15.749
6.70
9.50
16.25
22.10
13.62
16.19
11.339
11.00
20.00
7.34
13.66
13.70
13.00
4.00
17.00
11.90
12.00
9.00
11.30
23.50
18.00
15.278
11.41
13.00
21.25
7.50
9.447
16.40
12.403
12.43
10.00
18.50
10.75
14.90
23.05
1.152
9.00
6.10
1.83
2.74
2.70
1.00
l.OO
2.54
2.00
8.00
3.00
12.398
2.848
1.57
15.00
8.50
24.33
44.00
23.00
33.50
45.00
16.17
41.00
15.00
26.00
26.00(35.0)
23.00
17.00(50.0)
27.90(41.9)
26.00(50.0)
5.00
25.00(40.0)
25.30(30.0)
37.50(30.0)
32.00(30.0)
61.00
25.00
30.00
46.00
18.50
22.00
42.00
31.00
20.70
25.00
36.50
27.00
37.00
61.00
44.00
22.00
Coldstream .   '    .
34.40
40.00
Delta                                       , 	
14.39
42.00
15.00
26.00
Kent                                           	
22.00(35.0)
21.00
15.00(50.0)
27.90(41.9)
29.00(50.0)
25.00(40.0)
22.00(29.5)
35.00(29.5)
27.00(29.5)
61 00
Langley—
Land    	
Improvements 	
Mats qui—
Land	
Improvements	
North Cowichan—
North Cowichan School District
Duncan Consolidated School District
Oak Bay                                    	
25 00
Peachland _ 	
32.00
46 OO
18 50
Richmond    	
22.00
42 00
31 00
Spallumcheen 	
Sumas    	
18.70
25.00
Surrey   ',	
26.00
61 OO
Bracketed figures represent tax or
wild land. R 26
BRITISH COLUMBIA.
III.B1.—TAXES ON AN ASSESSMENT OP $100 FOR LAND AND $1,000 FOR IMPROVEMENTS FOR THE YEAR 1938, WITH COMPARATIVE FIGURES ON A
MONTHLY BASIS FOR 1937 AND 1939—DISTRICTS.
(Not including Local Improvement and Special Taxes.)
Mill Rate
for 1938.
Percentage of
Improvements
taxed in
1938.
Taxes on an Assessment of $100 for Land and $1,000
fob Improvements.
Districts.
Land at
100% of
Assessed
Value.
Improvements at
Percentage taxed.
Annual
Tax for
1938.
Comparative Monthly Tax.
1938.            1937.
1939.
Burnaby ..  —	
44.000
50
$4.40
$22.00
$26.40
$2.20
$2.20
$2.35
23.000
33.B00
20
Nil
2.30
3.35
4.60
Nil
6.90
3.35
.57
.28
.55
.29
.96
Coldstream -
.30
Coquitlam   -
45.000
Nil
4.50
Nil
4.50
.37
.33
1.34
16.170
41.000
20
50
1.61
4.10
8.08
20.50
9.69
24.60
.81
2.05
.72
2.10
.91
2.05
Fraser Mills 	
15.000
50
1.50
7.50
9.00
.75
.75
.75
Glenmore    	
26.000
50
2.60
13.00
15.60
1.30
1.30
1.40
Kent                 -	
26.000
Nil
2.60
Nil
2.60
.22
.19
.21
Langley—
Land  -—	
18.000
1.80
Improvements	
18.000
50
9.00
10.80
.90
.80
1.15
27.900
50
2.79
13.95
16.74
1.39
1.39
1.42
Matsqui—
Land   	
13.000
—
1.30
	
Improvements - 	
5.000
50
2.50
3.80
.32
.24
.34
Mission   — 	
25.000
60
2.50
13.00
15.50
1.29
1.25
1.46
North Cowichan	
31.000
30
3.10
9.10
12.20
1.02
.70
.80
61.000
25.000
30.000
35
50
Nil
6.10
2.50
3.00
21.30
12.50
Nil
27.40
15.00
3.00
2.29
1.25
.25
2.29
1.25
.27
2.29
Oak Bay  	
1.25
Peachland  	
1.62
Penticton  	
46.000
25
4.60
11.50
16.10
1.34
1.34
1.28
Pitt Meadows  —-	
18.500
50
1.85
9.25
11.10
.92
.92
.95
Richmond  	
22.000
50
2.20
11.00
13.20
1.10
1.10
1.10
42.000
20
4.20
8.40
12.60
1.05
1.05
1.05
31.000
15
3.10
4.65
7.75
.63
.63
.63
Spallumcheen ._. 	
20.700
Nil
2.07
Nil
2.07
.17
.15
.19
25.000
50
2.50
12.50
15.00
1.25
1.25
1.25
Summerland -  - —
36.150
Nil
3.65
Nil
3.65
.30
.31
.30
27.000
30
2.70
8.10
10 80
.90
.87
.90
37.000
16%
3.70
6.16
9.86
.82
1.85
.82
West Vancouver 	
61.000
Nil
6.10
Nil
6.10
.51
.51
.76 REPORT OP DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.
R 27
III.C—TAX RATE LEVY, 1938—VILLAGES.
Villages.
General.
School.
Debt.
Total.
Total
Previous Year.
Abbotsford 	
Burns Lake	
Chapman Camp-
Land	
Improvements -
Creston  _
Dawson Creek 	
Gibsons Landing	
Hope -	
McBride 	
Mission 	
New Denver—
Land 	
Improvements .
Pouce Coupe	
Quesnel —__ 	
Silverton—
Land 	
Improvements .
Smithers. 	
Stewart—
Land 	
Improvements..
Terrace 	
Torino 	
Vanderhoof 	
Williams Lake —
12.00
10.00
10.00
20.00
16.00
15.00
8.00
8 00
15.00
1G.00
10.00
20.00
15.00
15.00
10.00
20.00
12.00
14.00
14.00
16.00
10.00
16.00
15.00
12.00
10.00
10.00
20.00
16.00
15.00
8.00
8.00
15.00
16.00
10.00
20.00
15.00
15.00
10.00
20.00
12.00
14.00
14.00
16.00
10.00
16.00
15.00
12.00
10.00
10.00
20.00
1.6.00
15.00
8.00
8.00
15.00
16.00
10.00
20.00
15.00
15.00
10.00
20.00
12.00
10.00
20.00
15.00
10.00
16.00
15.00  IV.—DEBENTURE AND SUNDRY DEBT, EXCLUSIVE OF SHORTAGE IN SINKING FUNDS, AS AT
DECEMBER 31st, 1938.
R 29
Utilities.
Schools.
Streets and
Bridges.
Other
Non-revenue
producing.
Better
Housing.
Unemployment Relief.
Sewers
(General and
Drainage).
Local Improvements.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
Demand Loans.
Sundry Debt,
exclusive of
Shortage in
Sinking Fund.
Total Debenture and
Sundry Debt,
exclusive of
Shortage in
Sinking Fund.
Electric
Light.
Domestic
Water.
Other.
Total.
Sewers.
Other.
Provincial
Government.
Bank.
Cities—IV.A.    .     	
$1,298,900
238,100
$4,227,475
3,791,559
$748,550
776,900
$6,274,925
4,806,559
$2,413,020
1,269,878
$2,841,297
3,060,968
$18,238,186
1,192,002
$325,250
101,287
$241,042
369,388
$775,450
723,000
$965,606
418,648
$2,117,791
655,414
$34,192,567
12,597,144
$144,072
496,375
$398,913
358,535
$297,780
409,400
1,440
$1,319,515
1,922,236
3,737
$36,352,847
15,783,690
5,177
D istricts—I V.B.            	
Villages—IV.C.                               	
Totals             	
$1,537,0-00
$8,019,034
10,267,874
$1,525,450
$11,081,484
10,267,874
$3,682,898
10,758,097
$5,902,265
21,349,883
$19,430,188
10,690,591
$426,537
199,700
$610,430
$1,498,450
12,673,886
$1,384,254
152,633
$2,773,205
8,287,823
$46,789,711
74,380,487
$640,447
$757,448
$708,620
2,075,147
$3,245,488
895,461
$52,141,714
77,351,095
$1,537,000
$18,286,908
$1,525,450
$21,349,358
$14,440,995
$27,252,148
$30,120,779
$626,237
$610,430
$14,172,336
$1,536,887
$11,061,028
$121,170,198
$640,447
$757,448
$2,783,767
$4,140,949
$129,492,809
IV.A.—DEBENTURE AND SUNDRY DEBT, EXCLUSIVE OF SHORTAGE IN SINKING FUNDS, AS AT DECEMBER 31st, 1938—CITIES.
* Due December 31st, 1938 ;   paid January 5th, 1939.
** Includes $688,677 unpaid interest on Debenture Debt.
Utilities.
Schools.
Streets and
Bridges.
Other
Non-revenue
producing.
Better
Housing.
Unemployment Relief.
Sewers
(General and
Drainage).
Local Improvements.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
Demand Loans.
Sundry Debt,
exclusive of
Shortage in
Sinking Fund.
Total Debenture and
Sundry Debt,
exclusive of
Shortage in
Sinking Fund.
Cities.
Electric
Light.
Domestic
Water.
Other.
TotaL
Sewers.
Other.
Provincial
Government.
Bank.
$25,000
28,000
$25,000
66,000
$5,000
25,000
79,000
38,000
76,500
$2,500
27,000'
96,800
8,600
62,500'
$32,500
134,714
335,100
249,900
521,149
5,350
68,091
31,500
8,500
133,925
$15,300
1,908
$8,000
1,500
$2,672
161
14,225
8,356
11,890
1,357
2,674
13,458f
8,340
4,055
$58,472
166,375
351,233
258,256
563,883
12,207
70,765
86,060
54,066
143,386
57,072
635,511
94,512
385,425
30,273
244,858
1,133,910
1,122,850
7,158,625
4,236,470
236,991
532,468
224,233
145,275
1,811,832
.513,525
238,866
181,050
1,192
1,164,674
306,007
14,132,525
1
$38,000
$5,714
40,800
94,149
$30,000*
9
3   Chilliwack                                  	
$11,000
85,500
11,000
$33,000
3
42,900
60,000
135,000
128,000
177,900
188,000'
$12,100
6,100
5,350
700
$2,300
8,900
4
$85,000
5,844
25,000
5,500
5
6
50,000
2,000
3,500
50,000
4,000
7,500
55,000
11,391
27,500
1,000
20,000
6,000
7
2,000
38,000
3,102
37,226
2,906
8
$4,000
q
10. Grand Forks                               	
55,000
55,000
3,925
2,500
12,500
880
10
53,000
57,072§
500
11
70,500
69,000
123,500
69,000
185,000
120,000
60,000
100,500
21,850
20,500
112,000
40,071
598,421
69,000
381,300
12,450
16,527
11,640
8,10.5
2,125
12,911
4,692
19,010
3,338
170,803
809,680**
12,012
18,218
3,485
17,397
26,442
1,525
4,366
3,633
1,192
20,856
2,789'
98,108
1?
13   Kaslo                                                       -'-	
13
185,000||
79,000
12,000
57,000
7,300
41,000
2,000
14
87,000
500,000
105,000
1,116,500
703,500
159,500
100,000
70,357
17,000
313,500
144,000
126,500
110,000
17,362
5,166
120,800
1*1
16   Merritt                                                        -     	
29,500
116,500
500,000
725,000
1,410,500
954,500
159,500
100,000
70,357
68,000
334,050
357,000
126,500
152,000
116,500!!
2,000
46,500
235,000
951,100
1,119,512
6,809,209
3,389,290
211,979
506,250
205,030
121,500
1,767,894
463,000
226,500
176,500
16
95,000
70,000
1,514,000
518,500
100,000
35,100
8,000
48,300
45,700
6,900
6,550
264,000
10,500
62,936
736,803
162,437
15,079
43,000
17
18   Nelson
420,000*
206,000
200,000*
88,000
251,000
163,000
609,500
561,430
18,500
35,000
35,000
1,798,500
869,271
10,000
262,500ff
110,448
55,576
459,406
191,152
18
82,200
46,300
2,000
1,200
150,000
40,000
71,813
30,000
106,800
19
7,500
90
21   Port Alberni                                	
13,000
?1
22   Port Coquitlam                                   	
9,000
99
23   Port Moody                                         	
24,225
780,547
15,718
2,378
17,496
22,000
917
9^
51,000
29,000
50,297
26,000
8,000
20,500
32,300
4,000
4,500
4,000
94
20,550
182,600
22,000
38,500
11,500
254,650
84,000
16,500
2,000
37,950
91,000
9*>
213,000
27,000
8,000
*>(,
8,000
11,000
97
42,000
3,000
98
29   Slocan
99
30. Trail                                               -   	
143,500
106,618
	
143,500
106,618
173,599
115,000
251,000
235,500
61,000
13,972,417
2,900
600
62,000
8,717
25,500
20,000
135,472
127,530
1,103,718
303,218
14,034,417$$
40,100
30
31
32
Totals        .   	
$1,298,900
$4,227,475
$748,550
$6,274,925
$2,413,020
$2,841,297
$18,238,186
$325,250
$241,042
$775,450
$965,606
$2,117,791
$34,192,567
$144,072
$398,913
$207,780
$1,319,515
$36,352,847
f Includes $11,715 unpaid interest on Debenture Debt.
ft " Port Coquitlam Incorporation Act,"  1913, $137,500-.
$ Includes $2,307 unpaid interest on Debenture Debt.
$$ " Victoria City Debt Refunding Act, 1937."
§ "City of Greenwood Relief Act, 1921 "  (Second Session).
I Light and water combined.
H " City of Merritt Relief Act," $111,500. IV.B.—DEBENTURE AND SUNDRY DEBT, EXCLUSIVE OP SHORTAGE IN SINKING FUNDS, AS AT DECEMBER 31st, 1938—DISTRICTS.
R 31
Utilities.
Schools.
Streets and
Bridges.
Other
Non-revenue
producing.
Better
Housing.
Unemployment Relief.
Sewers
(General and
Drainage).
Local Improvements.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
Demand Loans.
Sundry Debt,
exclusive of
Shortage in
Sinking Fund.
Total Debenture and
Sundry Debt,
exclusive of
Shortage in
Sinking Fund.
Districts.
Electric
Light.
Domestic
Water.
Other.
Total.
Sewers.
Other.
Provincial
Government.
Bank.
$447,034
$447,034
$199,200
33,500
$1,083,268
32,000
|            $13,800
$254,600
$351,500
$207,420
20,000
31,408
69,868
$2,556,822
72,700
115,100
164,170
761,868
449,600
$453,030
$189,543
$190,000
15,000
$1,004,985*
7,710
660
5,420
16,445
3,079
$4,394,380
95,410
115,760
182,918
807,948
460,108
1
I    1
2   Chilliwhack                                                   -   - -
$7,200
1    2
$4,100
91,000
15,800
550,000
95,100
15,800
550,000
	
3
25,000
38,000
12,000
82,500
104,000
9,462
6,328
9,635
7,429
7,000
20,000
4
5. Delta                                 	
5
6. Esquimalt  	
30,000
4,100
3,500
$400,000
6
7
10,000
10,000
10,000
20,000
12,300
79,457
2,287
30,000
38,170
2,137,141
746,382
17,000
1,129,600
1,602
1,219,900
799,000
24,900
70,000
475
4,144
22,512
766
10,940
2,335
5,572
650,672f
1,513
620
22,105
5,488
17,912
21,526
913
4,560
13,021
17,242
13,363
3,966
64,292
10,475
24,144
91,908
92,523
44,112
52,335
43,742
2,904,864
747,895
19,566
1,151,705
12,529
1,237,812
846,540
27,451
74,560
13,021
531,642
105,261
97,764
1,597,317
8
9. Kent                                  	
20,000
9
8,200
4,100
406
14,690
42,000
12,300
16,300
20,000
10
11. Maple Ridge        -   - 	
5,000
2,000
23,000
48,723
2,734
11
12. Matsqui                    -      - -           	
287
14,585
^e>
13. Mission ..    - 	
30,000
34,900
134,280
143,900
13
3,270
14
441,725
179,500
10,000
223,000
441,725
179,500
14,500
796,000
818,900
589,000
36,000
2,500
71,000
1,602
67,400
34,400
7,300
68,226
50,610
64,527
40,000    j
49,251
27,800
15
16. Oak Bay	
300,000
15,155
16
17. Peachland              	
4,500
186,000
1,946
17
$387,000
205,000
42,000
4,400
4,000
7,200
18
19. Pitt Meadows *	
2,939
2,500   ;
19
20. Richmond  —
818,500
690,000
818,500
690,000
15,000
93,000
....
319,000
20
21. Saanich          	
16,000
16,014
1,638
10,000
21
22. Salmon Arm	
11,100
13,800
30,000
22
23. Spallumcheen  .         .
15,000
15,000
25,000
23
24. Sumas	
	
24
28,500
150,000
294,900
473,400
26,000
93,798
161,300
15,000
!
514,400
5,647    |
93,798
1,525,300
     |
25
26. Surrey	
    1         	
    [      	
5,647
39,751
46,500    |
26
27. Tadanac	
    I      	
27
28. West Vancouver  	
165,000
95,000
.260,000
560,000
.   .	
308,500
16,900
22,600
196,000
7,725
28
	
Totals	
$238,100
$3,791,559    |          $776,900
!
$4,806,559
$1,269,878
$3,060,968
$1,192,002
$101,287
$369,388
$723,000
$418,648
$655,414
$12,597,144
$496,375     |
1
$358,535
$409,40-0     |
$1,922,236
$15,783,690
* Includes $839,120 unpaid interest on Debenture Debt.
f Includes $448,327 unpaid interest on Debenture Debt. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 33
IV.C—SUNDRY DEBT, AS AT DECEMBER 31st, 1938—VILLAGES.
Villages.
Bank Loans.
Sundry Debt.
Total Debt.
$226
75
1,907
104
65
7
353
$226
75
	
1,907
104
65
7
353
$1,190
79
1,269
656
4
656
4
250
250
Toflno          _         _                       _                       	
23
238
23
Vanderhoof         	
238
Totals     _	
$1,440
$3,737
$5,177 R 34
BRITISH COLUMBIA.
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CJ
o   >. R 37
VI.—STATEMENT OF MATURITIES OF DEBENTURE DEBT AS AT DECEMBER 31st, 1938, AFTER CORRESPONDING DEBENTURES HELD IN SINKING FUND FOR INVESTMENT
HAVE BEEN DEDUCTED.
Totals.
1939.
1940.
1941.
1942.
1943.
1944.
1945.
1946.
1947.
1948.
1949.
Following
1949.
Better
Housing.
Cities—VI.A.      ,     	
$29,419,804
9,963,701
$251,708
252,810
$281,686
592,602
$471,559
433,131
$675,484
270,526
$605,719
644,366
$615,334
541,238
$592,156
435,072
$355,060
412,338
$400,500
353,876
$1,080,393
216,016
$367,724
29,200
$23,397,231
5,681,239
$325,250
101.287
Districts—VLB.      „.    	
Totals 	
$39,383,505
62,461,774
$504,518
886,348
$874,288
999,352
$904,690
1,578,352
$946,010
2,186,316
$1,250,085
1,220,163
$1,156,572
2,536,676
$1,027,228
1,348,052
$767,398
2,327,949
$754,376
1,122,299
$1,296,409
2,192,640
$396,924
1,125,309
$29,078,470
44,738,837
$426,537
199,700
Grand totals    _.
$101,845,279
$1,390,866
$1,873,640
$2,483,042
$3,132,326
$2,470,248
$3,693,248
$2,375,280
$3,095,347
$1,876,675
$3,489,049
$1,522,233
$73,817,307
$626,237
VI.A.—STATEMENT OF MATURITIES OF DEBENTURE DEBT AS AT DECEMBER 31st, 1938, AFTER CORRESPONDING DEBENTURES HELD IN SINKING FUND FOR INVESTMENT
HAVE BEEN DEDUCTED—CITIES.
Cities.
Totals.
1939.
1
1          1940.
1941.
1          1942.
1         1943.
1944.
1945.
1946.
1947.
1948.
1          1949.
Following
1949.
Better
Housing.
$28,500
129,714
287,800
180', 000
287,800
5,350
63,091
30,500
8,500
115,125
Nil
539,621
64,200'
378,300
Nil
155,500
646,100
937,373
5,033,497
2,317,963
162,900
303,650
180,530
89,500
1,496,994
403,000
214,500
119,000
Nil
905,661    |
300,718    |
14,034,417    |
$23,500
$5,000'
9,500
205,500
99,500
117,000
51,091
1
$30,469
11,500
|          $42,752
9,000
29,800
29,500
$10,993
27,000'
$15,000
$21,000
1
3.  Chilliwack
|          $24,800
2,300
$10>, OOO
3
2,500
15,700
$3,000
13,000
$17,800
$12,100
6,100
5,350
700
4
40,000
31,500
$15,000
33,000
5
6
11,300
7
2,000
7,500
24,000
1,000
1,925
2,000
2,500 •
8
9
10. Grand Forks
42,000
21,500
49,700
10
11
15,339
88,259
56,850
63,623
51,000
7,900
39,500
195,300
36,000
68,000
21,850
12
13   Kaslo
28,200
22,000
13
9,000
98,000
18,000
17,000
40,000
33,000
66,000
7,300
14
15
16. Merritt
25,000
25,000
23,505
167,200
45,801
2,000
39,500
15,000
10,000
34,500
97,424
89,000
441,500
3 70.000
3,411,159
1,801,303
78,500
16
2,000
14,887
40,500
4,000
2,000
16,000
17,581
17,500
57,500
54,000
254,500
234,000
140,000
12,500
35,100
8,000
48,300
45,700
6,900
6,550
17
18. Nelson
14,000
102,287
117,000
295,840
24,499
51,500
107,900
21,500
35,500
11,500
18
246,711
30,300'
60,000
354,000    !
58,500
60,000
34,936
19
20
21. Port Alberni
21
22.  Port Coquitlam— 	
23   Port Moody
135,000
102,100'
22
66,185
114,345
23
2,000
10,000
10,000:
25,000
22,000
20,500
32,300    |
94
25. Prince Rupert  	
26. Revelstoke                                         — 	
1,464,694
170,000
86,500
25,000
95
11,000
16,000
14,000'
10,000
17,000
8,000
30,000
14,000
67,000
47,000    |
7,500    |
20,000    |
7,000
7,000
78,500-
5,500
32,000
5,000
20,000
?6
27
2,000
11,500
22,000
3,000    |
98
9Q
30. Trail      -    —      	
31,652
1,914
72,520
3,603
43,780
10,000
65,156    |
103,624
12,000
56,600    |
203,308
62,500
310,604
225,618
13,972,417
2,900    |
600    |
62,000    |
30
31
32   Victoria
1       _      „
39
Totals          .     	
$29,419,804    |
1
$251,708
$281,686
$471,559
!
$675,484
$605,719     1
$615,334
$592,156    |
1
$355,060
$400,500    J
1
$1,080,393
$367,724
$23,397,231
$325,250     |
I R 39
VLB.—STATEMENT OF MATURITIES OF DEBENTURE DEBT AS AT DECEMBER 31st, 1938, AFTER CORRESPONDING DEBENTURES HELD IN SINKING FUND FOR INVESTMENT
HAVE BEEN DEDUCTED—DISTRICTS.
Districts.
Totals.
1939.
1940.
1941.
!
|         1942.
1943.
1944.
1945.
1
1946.
1947.
1
I         1948.
1
1949.
Following
1949.
Better
Housing.
$2,463,542
39,700
57,300
106,170
558,908
285,100
Nil
8,000
4,000
12,300
69,235
2,287
30,000
38,170
1,255,160
746,382
17,000
783,500
1,602
1,165,000
565,800
12,600
59,000
Nil
357,400
5,647
93,798
1,226,100
$27,500
7,000
4,100
3,000
1,000
|       $113,940
$164,900
7,200
$26,000
$275,600
25,500
$204,500
$307,000
$163,000
$112,600
$1,054,702
$13,800
I    1
2. Chilliwhack  	
1    ?'
43,700
14,280
51,000
9,500
7,462
1,000
1    ?>
37,594
1,000
3,034
15,800
$25,000
68,000
1    4
20,908
17,000
25,000
391;000
255,500
1    5
2,500
1,000
5,000
4,100
1    fi
7. Fraser Mills	
1    7
8. Glenmore .        	
8,000
1    *
9. Kent	
4,000
2,000)
9
10. Langley    - 	
2,000
1,235
2,000-
1,000
2,200
4,100
10
11. Maple Ridge	
3,000
2,000
5,000
1,800
2,000
64,000
11
12. Matsqui	
287
12
13. Mission	
5,000
2,500
17,000
90,642
3,500
48,000
1,602
5,000'
7,200
20,000
85,512
2,500
5,000
2,500
25,000'
13,500
1,000
114,000
5,000
2,500
39,026
80,500
5,000
6,070
63,350
145,000
13
1,800
2,000
1,800
148,000
3,000
1,800
136,310
44,756
2,000
3,000
5,707
$2,000
6,200
765,074
270,465
10,000
520,400
14
34,400
7,300
15
16. Oak Bay	
16
17. Peachland	
17
18. Penticton	
18,000
27,200
15,000
24,500
2,000
10,000
4,400
18
19. Pitt Meadows	
19
20. Richmond	
40,000
4,000
20,000
15,000
20,000
1,066,000
252,300
20
21. Saanich	
286,500
11,000
16,000
21
22. Salmon Arm	
3,000
17,000
6,400
3,200
22
23. Spallumcheen	
10,000
12,000
31,400
20,000
23
24. Sumas	
24
25.  Summerland-     .
10,100
204
8,427
151,600
5,443
8,427
71,000
2,300
2,500
2,600
7,700
23,800
2,900
3,000    |
11,100
108,400
25
26. Surrey .	
26
27. Tadanac  	
6,737
6,738
25,200    |
6,738
29,500
6,738
9,600
6,738
61,300
6,738
40,000
5,510
5,509    |
83,800    |
5,100
20,398    j
888,800    |
27
28. West Vancouver  	
16,900
28
Totals	
$9,983,701
$252,810
$592,602
$433,131
$270,526    |
I
$644,366
1
$541,238
$435,072
$412,338
$353,876
$216,016    |
$29,200
$5,681,239
!
$101,287 REPORT OP DEPUTY MINISTER OP MUNICIPAL AFFAIRS, 1938.       R 41
VII—SINKING FUNDS, DECEMBER 31st, 1938.
Book Value of Investments.
Uninvested
Cash.
Accrued
Interest.
Total
Sinking Fund
shown on
Balance-sheet,
December
31st, 1938.
Reported
Sinking Fund
Own
Debentures.
Other
Securities.
Requirements
as at
December
31st, 1938.
Cities—VII. A 	
$4,765,316
2,602,213
$2,727,699
2,005,682
$115,044
268,266
$34,615
38,096
$7,642,674
4,914,257
$8,872,076
5,225,672
Districts—VII.B	
Totals 	
$7,367,529    )      $4,733,381
!
10,654,409    |        6,768,613
$383,310
22,151
$72,711
244,817
$12,556,931
17,689,990
$14,097,748
30,756,344*
S18.021.938     1     Stl.S01.994
$405,461
$317,528
$30,246,921
$44,854,092
* $1,419,536 applicable to Greater "Vancouver "Water District  (page 60, Vancouver, 1938, Report).
Note.—Some municipalities have written up to par the value of their own debentures, purchased for the sinking funds, wbile other municipalities carry corresponding purchases at cost. This makes it impossible to compare
the condition of the funds accurately.
Showing, at the end of the year, the difference between par and cost of the above-referred-to purchases, creates
an excess in the sinking fund account. This difference should be spread over the unexpired term of the purchased
debenture.
Sinking fund computations are not always reflected with exactness. In many cases the requirements are calculated only up to the time of the last tax levy, several months before the end of the year, and allowance is not
always made for the accrued interest.
VILA.—SINKING FUNDS, DECEMBER 31st, 1938—CITIES.
Book Value oi
Investments.
Uninvested
Cash.
Accrued
Interest.
Total
Sinking Fund
shown on
Balance-sheet,
December
31st, 1938.
Reported
Sinking Fund
Cities.
Own
Debentures.
Other
Securities.
Requirements
as at
December
31st, 1938.
$4,000
5,000
43,725
69,900
233,349
$971
117,293
139,839
56,000
80,588
$1,748
3,688
8,202
321
1,749
680'
4,913
1,800
54
$6,719
125,981
191,766
127,615
322,597
$6,670
125,534
176,919
Courtenay _ .„    , 	
Cranbrook -  —	
$1,394
6,911
121,074
312,289
5,216
1,000
18,800
58,800
4,800
3,000
79,500
305,000
179,364
1,775,711
1,071,327
49,079
201,600
24,500
32,000
270,900
60,000
11,450
57,500
197,295
2,500
23,075
45,028
6,200
42,023
28,971
50,941
8,050
60,877
*
288,887
38,256
257,978
91,809
377,301
493,530
1,975,269
1,080,893
85,468
217,560
50,978
57,354
400,498t
131,556
27,280
95,889
476,634
77,385
494.632J
28,190
62,344
Fernie .  - 	
Grand Forks -    .
50
8,500
77,940
57,072
290,414
41,090
Kamloops - .— 	
221,099
33,105
253,685
24
351
1,293
8,964
210,354
Ladysmith - -	
10,805
71,243
287,645
191,676'
1,754
32,559
10,989
25,000
24,000
111,466
68,683
6,073
32,592
1,504
1,058
26,521
64
7,812
2,678
4,971
906
644
18,132
2,873
9,767
5,797
87.346
418,003
Nelson   	
7,818
478,525
3,066,779
1,200,241
Port Alberni  —
Port Coquitlam  	
1,152
572
710
81,155
385,980
46,575
56,027
186,793
Prince George  -	
Revelstoke  -  .
7,044
131,485
67,928
115,122
Trail  	
270,963
68,713
494,632
1,332
6,172
469,228
67,867
494 632
Totals  	
$4,765,316
$2,727,699
$115,044
$34,615
$7,642,674
$8,872,076
* Sinking Funds all applied, "City of Greenwood Relief Act, 1921 "   (Second Session).
f Includes reserve created by sale of electric light plant.
t " Victoria City Debt Refunding Act, 1937.'* R 42
BRITISH COLUMBIA.
VII.A1.—SINKING FUND LEVIED—CITIES.
Cities.
1934.
1935.
1936.
1937.
1938.
1939.
Alberni 	
In full.
In full.
In full.
In full.
In full.
In full.
Armstrong — _ _ -	
In full.
None.
None.
Partial.
Partial.
In full.
Chilliwack _ ,	
Partial.
Partial.
Partial.
Partial.
Partial.
In full.
Courtenay _ *   ;
In full.
In full.
In full.
In full.
In full.
In full.
Partial.
Partial.            Partial.
Better Housing.
Partial.
Partial.
Cumberland  -
No debentures issued excepl
Duncan . -
In full.
In full.
In full.
In full.
In full.
In full.
None.
None.
None.
None.
Fernief  -   —
In full.
None.
None.
None.
None.
None.
In full.
None.
In full.
None.
In full.
None.
In full.
None.
In full.
None.
In full.
Greenwood %. _.  , -
None.
Kamloops    -
Partial.
Partial.
Partial.
Partial.
In full.
In full.
Kaslo.  	
In full.
In full.
In full.
In full.
In full.
None.
In full.
In full.
In full.
In full.
In full.     '
In full.
Ladysmith -  	
No debenture
s issued.
In full.
In full.
Partial.
Partial.
Nelson  	
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full
In full.
In full.
Partial.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
Prince Rupert  	
None.
Partial.
Partial.
Partial.
In full.
In full.
Revelstoke      .
In full.
In full.
Partial.
In full.
In full.
In full.
In full.
In full.
In full.
In full
In full.
In full.
In full.
In full.
In full
In full
In full.
In full.
Slocan. -   	
No debenture
s issued.
Trail   	
Partial.
In full.
In full.
In full.
In full.
In full.
None
In full
In full.
In full
None
Vancouver _	
In full.
Partial.
Partial.
Partial.
Partial.
Partial.
* In default since 1935;   no application for appointment of a Commissioner.
t In default;   Commissioner appointed by Order in Council No. 77, dated January 16th, 1935.
t "City of Greenwood Relief Act, 1921 "  (Second Session).
§ In default;   Commissioner appointed by Order in Council No. 498, dated April 21st, 1933.
|| In default;   Commissioner appointed by Order in Council No. 78, dated January 24th, 1933.
II " Victoria City Debt Refunding Act, 1937." REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 43
VII.B.—SINKING FUNDS, DECEMBER 31st, 1938—DISTRICTS.
Book Value of Investments.
Uninvested
Cash.
Accrued
Interest.
Total
Sinking Fund
shown on
Balance-sheet,
December
31st, 1938.
Beported
Sinking Fund
Requirements
as at
December
31st, 1938.
Districts.
Own
Debentures.
Other
Securities.
$43,916
33,000
57,800
58,000
198,970
150,581
2,000
16,000
10,060
$71,218
4,000
39,707
2,900
54,971
6,844
$109,082
8,516
5,241
2,167
29,259
1,190
$224,216
45,516
103,186
63,067
283,200
158,615
$917,106
34,640
$438
100,208
126,274
268,779
152,877
705
2,090
2,705
18,090
2,541
Kent	
15,789
10,352
693
682
21,105
682
19,445
682
918,981
3,414
101,335
371,323
6,500
313,183
2,216
11,769
2,292
73
13,639
5,630
1,032,085
380,247
6,573
684,324
352,896
407,673
21,000
61,960
5,630
841,556
6,632
354,131
346,100
6,658
Penticton 	
11,402
581,451
53,988
233,200
12,417
11,000
157,000
250,167
172,980
5,486
48,669
35,789
1,493
3,097
1,541
12,952
307,422
429,801
750
20,567
Spallumcheen— - ,.
59,335
198,055
4,629
1,161
1,059
356,216
5,688
322,961
4,187
299,200
339,949
34,512
5,922
679,583
653,632
Totals.	
$2,602,213
$2,005,682
$268,266
$38,096
$4,914,257
$5,225,672 R 44
BRITISH COLUMBIA.
VII.B1.—SINKING FUND LEVIED—DISTRICTS.
Districts.
1934.
1935.
1936.
1937.
1938.
1939.
Burnaby*   .  	
Partial.
Partial.
None.
None.
None.
None.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
None.
In full.
Coldstream   	
In full.
Coquitlam  . 	
In full.
None.
None.
None.
None.
In full.
Delta - 	
Partial.
Partial.
Partial.
Partial.
Partial.
Partial.
Esquimalt  ... 	
In full.
In full.
In full.
In full.
In full.
Partial.
Fraser Mills  - 	
No debentures issued.
Glenmore    -
In full.
In full.
In full.
In full.
In full.
In full.
Kent      	
In full.
In full.
In full.
In full.
In full.
In full.
Langley  -. 	
Partial.
Partial.
Partial.
Partial.
Partial.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
Matsqui  	
No debentures issued except Better Housing and to Provincial Government.
Mission  	
Serial Bonds paid annually.
In full.
In full.
In full.
North Vancouver!  -	
None.
None.
None.
None.
None.
None.
OakBay ...   	
In full.
In full.
In full.
In full.
In full.
In full.
Peachland .— -  	
Partial.
Partial.
Partial.
Partial.
Partial.
Partial.
In full.
In full.
In full.
Pitt Meadows  - 	
Annual payments to Provincial Government past due.
In full.
In full.
In full.
In full.
In full.
In full.
Saanich  — -
In full.
In full.
In full.
In full.
In full.
In full.
Salmon Arm   	
Partial.  "
In full.
In full.
In full.
In full.
In full.
Spallumcheen   .
In full.
In full.
In full.
In full.
None.
In full.
Sumas   	
No debentures issued.
Summerland •     	
In full.       1       In full.
In full.
In full.
In full.
In full.
Surrey—   — 	
In full.               In full.
In full.
In full.
In full.
In full.
Tadanac   	
Serial Bonds paid annually.
Partial.
Partial.
Partial.
* In default;   Commissioner appointed by Order in Council No. 1430, dated December 30th, 1932.
t In default;   Commissioner appointed by Order in Council No. 1382, dated December 15th, 1932. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 45
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S b5
6- > 5 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 49
IX.—TAX LEVY, COLLECTIONS, AND PERCENTAGES FOR THE YEAR 1938.
Tax Levy
for 1938.
1938 Taxes
collected.
Percentage
1938
Taxes
collected.
Total
Uncollected
Taxes
December
31st, 1937.
Other than
1938 Taxes
collected.
Percentage
of other
than 1938
Taxes
collected.
Total Taxes
collected
(1938 and
other than
1938).
Total
Taxes
collected
(1938 and
other than
1938)
shown as
Percentage of
1938 Levy.
Cities—IX.A.. - -
$4,291,784
2,961,154
49,537
$3,471,751
2,260,410
38,107
80.8
76.3
76.8
$1,803,824
1,078,304
18,713
$749,286
555,763
10,185
41.5
51.5
54.4
$4,221,037
2,816,173
48,292
98.3
Districts—IX.B
Villages—IX.C     ~ .
95.1
97.5
Totals	
$7,302,475
11,010,715
$5,770,268
10,189,768
78.9
92.5
$2,900,841
5,947,985
$1,315,234
1,625,103
45.3
27.3
$7,085,502
11,814,870
97.0
Vancouver*	
107.3
Grand totals
$18,313,190
$15,960,036
87.1
$8,848,826
$2,904,337
33.2
$18,900,372
103.2
Note.—Cities and Districts impose percentage additions to current year's taxes unpaid  (R.S.B.C. 1936, chapter
199, section 257).
Villages   impose  percentage  additions  to  current  year's  taxes   unpaid   (R.S.B.C.   1936,   chapter  203,
section 57).
Vancouver allows rebates on gross current year's tax levy  ("Vancouver Incorporation Act," section
163, subsection  (306) ).
* Figures from Comptroller's Report, 1938, page 7. R 50
BRITISH COLUMBIA.
Cities.
IX.A,
-TAX LEVY, COLLECTIONS, AND PERCENTAGES
FOR THE YEAR 1938—CITIES.
Tax Levy
for 1938.
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	
Eevelstoke 	
Rossland 	
Salmon Arm	
Slocan 	
Trail	
Vernon —	
Victoria -	
Totals	
1938 Taxes
collected.
$19,406
22,006
65,807
28,670
65,350
13,779
31,544
13,540
49,451
27,036-
4,736
171,794
13,320
116,521
17,984
24,135
153,020
126,754
590,847
198,913
70,768
43,409
36,207
44,848
198,097
61,098
50,149
24,043
1,569
227,864
135,140
1,643,979
Percentage
1938
Taxes
collected
$14,733
18,549
55,061
23,337
55,199
12,152
28,938
9,863
32,644
20,538
3,149
139,622
9,857
109,877
15,065
14,392
130,983
106,273
476,380
144,893
58,473
33,112
20,064
30,936
123,234
48,235
39,296
18,335
1,308
203,551
118,890
1,354,812
Total
Uncollected
Taxes
December
31st, 1937.
76.0
83.5
83.6
81.3
84.5
88.2
91.7
72.8
66.0
76.0
66.6
81.2
74.0
94.3
83.8
59.7
85.6
83.9
80.6
72.8
82.7
76.2
55.4
69.0
62.2
79.0
78.3
76.2
83.3
89.3
88.0
82.4
Other than
1938 Taxes
collected.
$4,638
5,622
17,971
8,479
17,463
2,946
3,127
4,534
25,423
5,177
2,733
50,939
5,176
7,712
5,368
15,207
26,402
33,680
207,160
101,601
19,840
15,142
9,426
22,188
515,951
20,089
20,048
11,163
3,404
28,492
18,529
668.194
1,291,784
3,471,751
80.8     I $1,803,824
Percentage
of other
than 1938
Taxes
ollected.
I
$3,041
3,372
11,342
6,398
10,657
850
2,042
2,768
11,868
4,881
762
34,272
3,255
4,897
3,067
9,448
19,353
24,030
80,311
51,178
7,413
8,142
3,999
11,697
42,400
12,315
9,344
7,890
910
21,042
13,691
322.651
65.5
59.9
63.1
75.4
61.0
28.8
65.2
61.0
46.6
94.2
27.8
67.2
62.8
63.4
57.1
62.1
73.3
71.3
38.7
50.3
37.3
53.8
42.4
52.7
8.1
61.3
46.6
67.8
26.7
73.8
73.8
56.7
Total Taxes
collected
(1938 and
other than
1938).
Total
Taxes
collected
(1938 and
other than
1938)
shown as
Percentage of
1938 Levy.
$749,286
41.5      |    $4,221,037 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 51
IX.B.—TAX LEVY, COLLECTIONS, AND PERCENTAGES
FOR THE YEAR 1938—DISTRICTS.
Districts.
Tax Levy
for 1938.
1938 Taxes
collected.
Percentage
1938
Taxes
collected.
Total
Uncollected
Taxes
December
31st, 1937.
Other than
1938 Taxes
collected.
Percentage
of other
than 1938,
Taxes
collected.
Total Taxes
collected
(1938 and
other than
1938).
Total
Taxes
collected
(1938 and
other than
1938)
shown as
Percentage of
1938 Levy.
I
Burnaby 	
Chilliwhack	
Coldstream 	
Coquitlam..	
Delta 	
Esquimalt	
Fraser Mills	
Glenmore	
Kent	
Langley	
Maple Ridge	
Matsqui	
Mission	
North Cowichan...
North Vancouver.
Oak Bay...	
Peachland 	
Penticton	
Pitt Meadows	
Richmond „,
Saanich..	
Salmon Arm.	
Spallumcheen.	
Sumas.'.	
Summerland	
Surrey _
Tadanac.	
West Vancouver...
Totals.	
$610,252
96,194
21,913
44,410
107,746
86,349
6,922
7,177
21,978
84,786
67,937
46,315
104,140
65,447
188,174
213,307
5,369
132,746
13,095
167,644
240,249
27,640
37,673
30,017
37,967
174,912
126,185
194.610
$2,961,154
$384,522
81,070
18,824
31,457
94,297
72,673
6,915
6,006
17,503
56,328
52,985
31,777
91,951
53,276
99,323
196,984
3,358
115,645
8,505
128,353
201,393
21,006
31,660
19,268
32,766
135,350
126,119
141,096
62.9
84.2
85.9
70.8
87.5
84.1
99.8
83.6
79.6
66.4
78.0
68.6
88.3
81.4
52.8
92.3
62.5
87.1
64.9
76.6
83.8
75.9
84.0
64.2
86.3
77.4
99.9
72.5
$307,716
21,922
6,488
20,431
19,846
21,546
1,591
7,737
37,117
27,217
20,891
23,818
16,485
143,109
25,290
3,610
25,104
8,579
46,462
61,581
12,198
7,261
49,633
8,415
63,079
69
91,109
$160,048
10,835
4,376
7,983
12,444
12,379
825
3,103
20,216
16,744
12,309
6,290
11,284
46,469
18,659
2,562
16,218
4,765
26,905
43,830
8,399
4,489
8,934
5,546
33,860
69
56,222
51.9
49.4
67.4
39.1
62.7
57.4
51.8
40.0
54.4
61.5
58.9
26.4
68.4
32.4
73.8
70.9
64.6
55.5
57.9
71.1
68.9
61.8
18.0
65.8
53.6
100.0
61.6
$2,260,410
76.3
$1,078,304
$555,763 |     51.5
$544,570
91,905
23,200
39,440
106,741
85,052
6,915
6,831
20,606
76,544
69,729
44,086
98,241
64,560
145,792
215,643
5,920
131,863
13,270
155,258
245,223
29,405
36,149
28,202
38,312
169,210
126,188
197,318
$2,816,173
89.2
95.5
10.5.8
88.8
99.1
98.5
99.8
95.1
93.7
90.2
102.6
95.2
94.3
98.6
77.5
101.0
110.2
99.3
101.4
92.6
102.0
106.3
95.9
93.9
100.9
96.7
101.3
101.3
95.1 R 52
BRITISH COLUMBIA.
IX.C—TAX LEVY, COLLECTIONS, AND PERCENTAGES
FOR THE YEAR 1938—VILLAGES.
Villages.
Tax Levy
for 1938.  '
1938 Taxes
collected.
Percentage
1938
Taxes
collected.
Total
Uncollected
Taxes
December
31st, 1937.
Other than
1938 Taxes
collected.
Percentage
of other
than 1938
Taxes
collected.
Total Taxes
collected
(1938 and
other than
1938).
Total
Taxes
collected
(1938 and
other than
1938)
shown as
Percentage of
1938 Levy.
Abbotsford 	
$2,973
789
2,623
5,548
1,653
519
1,401
1,776
11,279
979
833
3,377
711
4,104
4,410
1,701
576
1,372
2,913
$2,587
493
2,320
4,596
1,370
486
956
1,607
9,113
765
494
2,362
501
2,791
2,476
1,118
563
994
2,515
87.0
62.4
88.4
82.8
82.9
93.6
68.2
90.4
80.7
78.1
59.3
68.6
70.4
68.0
56.1
65.7
97.7
72.7
86.3
$713
388
130
1,816
131
47
841
237
4,648
129
787
1,825
270
2,230
3,127
656
18
416
304
$441
244
58
1,123
88
34
557
77
2,343
44
362
1,209
224
938
1,360
274
7
497
305
61.8
62.8
44.6
61.8
67.1
72.3
66.2
32.4
50.4
34.1
46.0
66.2
82.9
42.0
43.4
41.7
38.8
119.5
100.3
$3,028
737
2,378
5,719
1,458
520
1,513
1,684
11,456
809
856
3,571
725
3,729
3,836
1,392
570
1,491
2,820
101.8
93.4
Chapman Camp	
90.6
103.1
88.2
Gibsons Landing	
100.0
107.9
94.8
101.7
82.6
102.8
Quesnel 	
105.7
101.9
90.8
86.9
81.8
98.9
108.6
96.8
$49,537
$38,107
76.8
$18,713
$10,185
54.4
$48,292
97.5 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 53
X.—CASH IN BANK AND ON HAND, DECEMBER 31st, 1938.
Cash in
Bank and on
Hand,
December
31st, 1937.
Receipts of
1938.
Total.
Disbursements
of 1938.
Cash in
Bank and on
Hand.
December
31st, 1938.
Cities—X.A.
$515,461
552,589
20,071
$13,765,006
8,042,223
99,615
$14,280,467
8,594,812
119,686
$13,843,334
8,181,848
99.365
$437,133
Villages—X.C	
412,964
20.321
Totals	
$1,088,121
$21,906,844
$22,994,965
$22,124,547    j       $870,418
Note.—Proof of cash for Vancouver is omitted inasmuch as figures are not available.
X.A.—CASH IN BANK AND ON HAND, DECEMBER 3 1st, 1938—CITIES.
Cities.
Cash in
Bank and on
Hand,
December
31st, 1937.
Receipts of
1938.
Total.
Disbursements
of 1938.
Cash in
Bank and on
Hand,
December
31st, 1938.
Alberni...	
Armstrong	
Chilliwaek	
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	
Vernon 	
Victoria-	
Totals.
$2,'
27,
5
3,
11,
5,
7,
18
10,
232
.042
253
344
103
516
602
721
.435
.334*
771
18
,112
,882
,078
,335
,519
,319
350
,093*
.278
.466
,360
,489
453
,628
,140
683
,102
988
.303*
,274
930
$515,461
$46,999
64,848
155,179
152,431
410,515
55,840
96,159
34,662
188,557
83,006
13,136
688,447
46,005
406,361
73,779
84,856
411,256
596,388
2,266,063
677,532
205,689
97,377
66,277
150,455
412,298
316,081
144,801
68,325
5,933
889,818
411,776
4,444,157
$49,041
65,101
182,523
157,534
414,031
56,442
107,880
40,097
181,223
83,777
13,154
700,559
50,887
437,439
75,114
93,375
430,575
618,738
2,210,970
764,810
207,155
110,737
71,766
150,908
483,926
324,221
145,484
75,427
6,921
871,515
422,050
4,677,087
$13,765,006 I $14,280,467
$46,387
63,316
148,147
149,628
409,871
53,176
106,118
32,058
178,722
83,436
12,930
698,685
49,538
391,688
77,736
82,936
407,588
597,283
2,309,787
734,041
196,813
98,778
67,361
148,640
410,533
302,277
149,308
68,817
5,450
845,696
415,268
4,501,322
$13,843,334
$2,654
1,785
34,376
7,906
4,160
3,266
1,762
8,03S
2,501
341
224
1,874
1,349
45,751
2,622*
10,439
22,987
21,455
98,817*
30,769
10,342
11,959
4,405
2,268
73,393
21,944
3,824*
6,610
1,471
25,819
6,782
175,765
$437,133
1 Overdraft. R 54
BRITISH COLUMBIA.
X.B.—CASH IN BANK AND ON HAND, DECEMBER 31st, 1938—DISTRICTS.
Districts.
Cash in
Bank and on
Hand,
December
31st, 1937.
Receipts of
1938.
Total.
Disbursements
of 1938.
Cash in
Bank and on
Hand,
December
31st, 1938.
Burnaby    - -	
$112,919
12,914
9,081
1,713*
50,831
18,644
358
2,088
3,078
5,820
726
1,929
4,016
7,585
44,903
78,507
4,069
16,451
542
42,787
5,465
1,685
10,243
1,011
28,151
8,889*
176
99,212
$1,403,804
228,007
53,695
191,449
385,143
155,332
8,779
13,716
49,278
274,632
207,688
136,636
246,738
162,857
327,947
473,497
32,869
565,569
34,346
534,529
738,076
64,527
83,779
55,957
315,497
569,278
135,353
593,245
$1,516,723
240,921
62,776
189,736
435,974
173,976
9,137
15,804
52.356
280,452
208,414
138,565
250,754
170,442
372,850
552,004
36,938
582,020
34,888
577,316
743,541
66,212
94,022
56,968
343,648
560,389
135,529
692,457
$1,427,213
216,324
56,469
208,555
387,359
158,889
7,717
13,573
48,869
273,676
206,830
140,145
257,501
166,122
341,909
494,739
32,808
561,691
33,813
540,252
737,750
60,098
89,070
57,860
318,767
567,192
135,163
641,494
$89,510
24,597
6,307
18,819*
Delta    -	
Esquimalt   	
48,615
15,087
1.420
2,231
Kent                          - 	
3,487
6,776
1.584
1,580*
Mission -   -  	
North Cowichan —   —
6,747*
4,320
30,941
57,265
4,130
20,329
1,075
37,064
5,791
Salmon Arm  - 	
Spallumcheen.   	
6,114
4,952
892*
24,881
6,803*
366
50,963
$552,589
$8,042,223
$8,594,812
$8,181,848
$412,964
* Overdraft.
X.C.—CASH IN BANK AND ON HAND, DECEMBER 31st, 1938—VILLAGES.
Villages.
Cash in
Bank and on
Hand,
December
31st, 1937.
Receipts of
1938.
Total.
Disbursements
of 1938.
Cash in
Bank and on
Hand,
December
31st, 1938.
$3,628
202
249
129
764
742
8,025
943
506
325
703
731
698
245*
1,720
247*
1,023
327
152*
$12,268
1,243
2,837
10,351
3,157
1,600
4,159
2,567
22,066
1,361
1,689
5,706
1,123
12,609
5,439
3,359
1,150
2,762
4,169
$15,896
1,445
3,086
10,480
3,921
2,342
12,184
3,510
22,572
1,686
2,392
6,437
1,821
12,364
7,159
3,112
2,173
3,089
4,017
$11,886
1,160
2,568
10,127
■   •          3,465
1,327
4,339
2,697
22.545
1,365
2,110
4,990
1,084
12,583
5,957
3,061
1,415
3,016
3,760
$4,010
285
518
353
456
1,015
7,845
813
27
321
282
1,537
737
219*
1,202
Toflno    —
Vanderhoof— _ —	
51
758
73
257
$20,071
$99,615
$119,686
$99,365
$20,321
* Overdraft. XL—RECEIPTS, 1938
R
55
Taxes of
Current
Year.
Taxes of
other than
Current
Year.
Net
Proceeds
from Tax
Sale of
Current
Year.
Proceeds
from Sale of
Reverted
Tax Sale
Land.
|    Proceeds
from
Redemption
of Tax Sale
Land.
Other
Taxes.
Licences
and Professional
Taxes.
Permits
and Fees.
Administration of
Justice.
Provincial Government Grants.
School
Board
Receipts
(other than
Taxes and
Grants).
Public
Utilities.
Transfers
under
Section 208
Interde-
partmenta
Credits
(other than
Utilities).
Other
Current
Revenue
Receipts.
Total
Current
Revenue
Receipts.
General
Funds.
Proceeds
from Loans
and other
Non-revenue
Receipts.
By-law
Receipts.
Trust
Funds
Receipts.
Sinking
Funds
Receipts.
Total
Receipts.
Schools.
Motor
Licences.
Unemployment Relief
(Direct).
Other.
Cities-   XI.A
$3,471,751
2,260,410
38,107
$749,286
555,763
10,185
$6,694
12,946
530
$179,354
173,237
572
$23,285
60,970
336
$112,726
46,948
2.916
$263,974
82,958
16,769
$141,019
18,120
210
$58,348
16,568
$583,132
544,770
$154,643
136,195
9,148
$484,060
708,133
1,622
$36,458
32,673
757
$161,503
23,820
$2,277,189
785,246
5,790
$8,334
16,974
$148,469
50,741
|
«Q88 OSS       1          <6Q 948 S1H
$38,150
58,529
$2,761,107
1,269,390
4,489
$432,038
369,021
$255,862
66,781
$1,029,339
633,326
$13,765,006
8,042,223
99,615
Districts—XI.B	
118,704
8,184
5,645,176
95,126
Villages—XI.C	
Totals	
$5,770,268
$1,315,234
$20,170
$353,163
$84,591    1    $162,590
$363,701
$159,349
$74,916
$1,127,902
$299,986
$1,193,815
$69,888     1     $185,323
$3,068,225
$25,308
$199,210
$515,173
$14,988,812
$96,679
$4,034,986
$801,059
$322,643
$1,662,665
$21,906,844
1
Note.—Receipts for Vancouver are omitted as figures on a cash basis are not obtainable.
XI.A.—RECEIPTS, 1938—CITIES.
Taxes of
Current
Year.'
Taxes of
other than
Current
Year.
Net
Proceeds
from Tax
Sale of
Current
Year.
Proceeds
from Sale of
Reverted
Tax Sale
Land.
Proceeds
from
Redemption
of Tax Sale
Land.
Other
Taxes.
Licences
and Professional
Taxes.
Permits
and Fees.
Administration of
Justice.
Provincial Government Grants.
School
Board
Receipts
(other than
Taxes and
Grants).
Public
Utilities.
Transfers
under
Section 208
Interdepartmental
Credits
(other than
Utilities).
Other
Current
Revenue
Receipts.
Total
Current
Revenue
Receipts.
General
Funds.
Proceeds
from Loans
and other
Non-revenue
Receipts.
By-law
Receipts.
Trust
Funds
Receipts.
Sinking
Funds
Receipts.
Total
Receipts.
Cities.
Schools.
Motor
Licences.
Unemployment Relief
(Direct).
Other.
$14,733
18,549
55,061
23,337
55,199
12,152
28,938
9,863
32,644
20,538
3,149
139,622
9,857
109,877
15,065
14,392
130,983
106,273
476,380
144,893
58,473
33,112
20,064
30,936
123,234
48,235
39,296
18,335
1,308    J
203,551
118,890
1,354,812
$3,041
3,372
11,342
6,398
10,657
850
2,042
2,768
11,868
4,881
762
34,272
3,255
4,897
3,067
9,448
19,353
24,030
80,311
51,178
7,413
8,142
3,999
11,697
42,400
12,315
9,344
7,890
910
21,042
13,691
322,651
1             $13
28
1        $2,831
189
507
2,428
2,682
$54
$587
311
1,435
675
1,814
2,260
779
109
1,476
257
130
5,181
76
2,235
1,798
308
3,184
14,601
4,859
3,789
4,891
361
1,411
795
2,377
1,598
2,360
452
66
16,248
6,342
29,961
$722
1,055
6,923
4,823
4,830
2,812
5,638
442
3,145
1,220
305
6,769
335
7,649
1,907
1,799
10,534
8,593
22,440
10,164
5,615
2,035
2,634
4,536
10,127
1,786
2,402
1,879
$1,275
1,191
182
936
220
18
342
42
1,456
25
$802
229
837
572
2,478
45
$4,227
$769
1,083
2,695
1,335
3,358
2,596
2,019
608
2,992
1,420
187
6,753
572
5,097
1,580
1,419
7,386
6,561
19,188
9,319
2,580
1,437
1,380
2,714
6,953
2,996
3,118
909
221
8,293
4,311
42,794
|            $3,474
3,776
6,236
3,328
12,049
1,052
$284
14,805
758
1,797
1,428
19,477
710
1,701
3,238
177
10,206
3,307
399
2,429
3,943
16,023
20,289
3,743
1,016
598
1,117
152
1,973
303
5,598
98
2,160
7,713
36,061
$6,783
7,494
64,795
82,943
3,892
3,151
45,530
22,846
1,985
53,525
12,669
147,597
26,464
24,798
66,943
267,701
426,594
240,784
$39,595
38,150
122,354
128,499
210,624
41,340
77,627
24,086
132,529
73,344
13,136
305,358
33,827
342,516
73,599
73,264
315,214
499,738
1,469,148
612,046
150,474
69,643
52,149
123,446
332,189
163,082
111,270
54,480
5,933
392,701
290,003
2,877,146
$1,374
938
2,228
$2,000
19,300
18,344
$950
$3,080
6,271
11,365
22,420
114,953
$46,999
64,848
155,179
152,431
410,515
55,340
96,159
34,662
188,557
83,006
13,136
688,447
46,005
406,361
73,779
84,856
411,256
596,388
2,266,063
677,532
205,689
97,377
66,277
150,455
412,298
316,081
144,801
68,325
5,933
889,818
411,776
4,444,157
1
$873
1,509
4,118
10,541
595
94
892
5,265
2,003
1,778
5,173
116
2,423
367
2,096
3,512
14,255
133,166
11,171
1,763
1,083
1,005
1,639
11,931
5,576
1,303
800
„     153
12,832
5,698
144,555
$189
888
1,512
7,112
2
2,339
66
18,483
9,478
19,071
17,495
14,338
4,094
22,957
11,977
4,008
22,347
4,415
25,329
16,722
6,739
27,929
25,619
70,331
34,339
14,791
6,586
6,485
7,845
16,188
16,554
15,496
5,701
2,570
30,070
31,354
69,594
3
4. Courtenay	
103
$5,349
2,985
4
2,198
	
55,953
14,500
11,000
6,683
15,120
7,500
19,675
5
$37
6
7. Duncan	
68
1,946
1,008
420
387
2,843
1,310
5,166
2,498
38,065
852
7
41
1,184
1,061
405
182
120
261
32
1,974
3
1,098
288
337
1,602
5,721
16,438
1,254
2,560
175
310
496
3,527
477
1,223
100
8
9. Fernie	
748
1,008
1,566
5,986
17,356
1,750
13,141
1,033
8,063
35,003
7,625
117,211
51,322
11,728
7,951
3,774
9,038
21,239
2,715
3,519
9
517
10
11. Greenwood	
800
11
277
70
96
83
1,468
110
2,200
587
1,198
5,209
2,731
32,749
20,450
5,276
1,954
2,517
621
7,621
280
1,050
1,900
25
7,403
226
4,460
1,331
1,098
1,056
10,281
35,564
1,765
1,300
883
6,350
72,485
9,500
6
8,534
93
6,247
180
1,016
7,225
13,676
79,425
15,000
233
1,402
3,973
580
6,665
21,482
135
4
295,714
2,585
52,430
12
13   Kaslo
196
372
$2,921
1,170
13
2,918
5,168
	
14
15
16. Merritt	
310    |
10,266
20,817
54,165
48,770
7,646
15,346
16,332
1,553
12,373
62,989
29,086
5,342
6,034
16
91
369
1,291
3,387
963
29
353
877
54,000
28,809
596,160
30,000
30,320
10,000
6,500
7,207
39
29,231
25,679
6,000
14,000
17
18. Nelson	
144
12,139
5,111
1,009
5,755
2,564
18
72,560
19
267
60
12,840
4,539
20
21   Port Alberni
28,309
	
4,777
21
4,879
7,619
49,922
75,557
70,034
20,549
7,212
582
68,279
36,459
401,294
22
23   Port Moody
2,102
6,845
10,416
2,177
1,807
23
296
3,508
134
917
7,375
162
2,511
17
4
24
25. Prince Rupert	
25
962
71,023
2,375
26
9,600
168
27
28
29. Slocan
221,848
24,820
29
30. Trail
11
136
594
308
199
11,027
11,514
7,498
111,843
5,978
23,023
29,982
5,735
1,508
7,964
2,407
27,971
103,747
4,273
13,791
5,649
13,536*
91,868
77,496
1,535,413
3,703
1,562
70,066
165,907
12,246
5,068
30
5,210
74,911
31
32. Victoria
4,532
130,824
32
Totals	
$3,471,751
I
$749,286
$6,694
$179,354
$23,285
1
$112,726
!
$263,974
$141,019
$58,348
1
$583,132
I
$154,643
$484,060
$36,458
$161,503
$2,277,189
$8,334
$148,469
$388,285
$9,248,510
$38,150
$2,761,107
$432,038
$255,862
$1,029,339
$13,765,006-
* Figures in italics denote deductions. XI.B.—RECEIPTS, 1938—DISTRICTS.
R 57
Districts.
Taxes of
Current
Year.
Taxes of
other than
Current
Year.
Net
Proceeds
from Tax
Sale of
Current
Year.
Proceeds
from Sale of
Reverted
Tax Sale
Land.
Proceeds
from
Redemption
of Tax Sale
Land.
Other
Taxes.
Licences
and Professional
Taxes.
Permits
and Fees.
Administration of
Justice.
Provincial Government Grants.
Schools.
Motor
Licences.
Unemployment Relief
(Direct).
Other.
School
Board
Receipts
(other than
Taxes and
Grants).
Public
Utilities.
Transfers
under
Section 208.
Interdepartmental
Credits
(other than
Utilities).
Other
Current
Revenue
Receipts.
Total
Current
Revenue
Receipts.
General
Funds.
Proceeds
from Loans
and other
Non-revenue
Receipts.
By-law
Receipts.
Trust
Funds
Receipts.
Sinking
Funds
Receipts.
Total
Receipts.
1. Burnaby	
2. Chilliwhack	
3. Coldstream	
4. Coquitlam	
5. Delta	
6. Esquimalt	
7. Fraser Mills	
8. Glenmore	
9. Kent	
10. Langley	
11. Maple Ridge	
12. Matsqui	
13. Mission	
14. North Cowichan...
15. North Vancouver.
16. Oak Bay	
17. Peach land	
18. Penticton	
19. Pitt Meadows	
20. Richmond	
21. Saanich	
22. Salmon Arm	
23. Spallumcheen	
24. Sumas	
25. Summerland	
26. Surrey  ._
27. Tadanac 	
28. West Vancouver-
Totals	
$384,522
81,070
18,824
31,457
94,297
72,673
6,915
6,006
17,503
56,328
52,985
31,777
91,951
53,276
99,323
196,984
3,358
115,645
8,505
128,353
201,393
21,006
31,660
19,268
32,766
135,350
126,119
141,096
$2,260,410
$160,048
' 10,835
4,376
7,983
12,444
12,379
825
3,103
20,216
16,744
12,309
6,290
11,284
46,469
18,659
2,562
16,218
4,765
26,905
43,830
8,399
4,489
8,934
5,546
33,860
69
56,222
$3,051
237
2,576
349
32
67
2,566
315
311
1,078
91
63
346
618
181
712
72
192
$54,835
998
659
2,297
604
3,342
332
4,291
1,842
2,036
1,983
5,955
20,646
9,554
1,756
8,504
705
1,289
17,195
2,107
20
2,912
5,200
24,175
$555,763
$12,946
$173,237
$27,708
2,278
240
913
801
2,371
1,097
64
321
8,961
445
1,676
1,503
1,004
2,243
1,603
2,508
5,234
$5,390
3,857
706
2,185
591
985
1,085
285
689
1,362
5,068
1,278
549
3,577
1,808
2,616
64
848
846
4,188
4,630
560
158
343
1,316
1,491
$10,387
2,692
2,366
2,238
1,306
105
1,235
5,910
5,136
2,926
175
2,716
2,896
2,480
270
6,533
1,077
12,869
2,654
210
55
630
1,490
8,979
5,623
$2,695
89
673
68
319
40
472
326
303
130
1,287
1,081
2,198
61
1,198
43
248
1,092
957
80
1,369
3,391
$1,835
2,007
21
310
198
673
523
1,026
846
71
115
320
234
75
2,177
288
839
556
54
57
385
2,387
293
1,278
$117,628
36,516
1,768
18,532
17,003
9,967
668
8,528
33,945
32,197
21,692
6,897
12,628
10,666
2,497
31,588
4,918
44,411
41,117
6,190
1,277
9,916
55,797
$27,992
6,353
949
5,334
4,061
3,585
674
332
1,322
6,063
5,400
4,199
2,495
3,604
5,243
6,452
348
5,082
911
8,959
14,200
1,830
1,784
1,984
1,960
9,330
508
5,241
$299,305
2,217
24,925
8,590
1,597
203
2,149
51,331
13,780
30,433
15,396
13,247
46,511
3,267
611
22,306
2,212
13,182
46,275
2,884
2,305
5,732
923
85,420
13,332
$60,970
$46,948
$82,958
$18,120
16,568
$544,770 | $136,195
$708,133
$8,8
651
5,362
400
161
1,192
5,219
247
1,117
475
314
705
1,350
430
5,639
$1,038
36
1,767
437
219
168
723
1,925
$118,995
2,984
20,638
$2,528
$32,673
2,257
294
47
1,027
23
4,453
751
3,449
15
714
1,919
2,550
$23,820
21,067
62,620
4,476
157,854
65,545
93,965
77,319
158,432
10,066
4,380
$785,246
$16,974
$3,000
149
1,678
125
45,789
$50,741
$16,305
16,712
1,195
11,968
6,479
2,486
44
1,495
1,946
781
2,279
1,139
273
17,648
5,368
784
5,631
938
1,205
3,924
177
165
1,099
2,998
6,004
6,740
2,921
$1,231,734
177,669
34,483
111,710
173,010
113,495
8,779
10,189
37,248
188,550
141,312
87,922
149,455
102,978
286,843
332,727
16,885
384,782
26,336
313,996
519,592
46,813
43,112
39,593
138,397
355,253
133,822
438,491
$118,704 |
1,645,176
$256
189
1,635
4,073*
9,369
232
757*
2,082
366
3,246
910
35,793
1,689*
3,306
4,448
1,364
2,"369
1,834*
1,317
$58,529
$100,000
15,000
10,500
40,574
95,000
23,278
3,199
12,000
90,000
53,660
46,695
46,900
24,000
27,800
70,000
7,100
85,000
180,000
10,796
21,200
15,000
215,000
1,518
75,170
$1
25,500
25,000
70,942
50,383
34,970
42,337
10,000
17,063
13,122
$24,046
3,784
200
1,995
149
258
1,787
1,014
8,081
5,853
9
4,978
2,123
4,790
2,288
330
13
4,544
$47,767
6,054
8,323
14,165
46,191
14,929
324
3,089
652
5,223
90,498
5,609
85,500
84,495
35,383
3,612
12,731
94,708
. 320
73,723
$1,269,390
$369,021
$66,781
$633,326
$1,403,804
228,007
53,695
191,449
385,143
155,332
8,779
13,716
49,278
274,632
207,688
136,636
246,738
162,857
327,947
473,497
32,869
565,569
34,346
534,529
738,076
64,527
83,779
55,957
315,497
569,278
135,353
593,245
$8,042,223
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
* Figures in italics denote deductions.
XI.C—RECEIPTS, 1938—VILLAGES.
Taxes of
Current
Year.
Taxes of
other than
Current
Year.
Net
Proceeds
from Tax
Sale of
Current
Year.
Proceeds
from Sale of
Reverted
Tax Sale
Land.
Proceeds
from^
Redemption
of Tax Sale
Land.
Other
Taxes.
Licences
and Professional
Taxes.
Permits
and Fees.
Administration of
Justice.
Provincial Government Grants.
School
Board
Receipts
(other than
Taxes and
Grants).
Public
Utilities.
Transfers
under
Section 208.
Interde-
partmenta
Credits
(other than
Utilities).
Other
Current
Revenue
Receipts.
Total
Current
Revenue
Receipts.
General
Funds.
Proceeds
from Loans
and other
Non-revenue
Receipts.
By-law
Receipts.
Trust
Funds
Receipts.
Sinking
Funds
Receipts.
Total
Receipts.
Villages.
Schools.
Motor
Licences.
Unemployment Relief
(Direct).
Other.
$2,587
493
2,320
4,596
1,370
486
956
1,607
9,113
765
' 494
2,362
501
2,791
2,476
1,118
563
994
2,515
$441
244
58
1,123
88
34
557
77
2,343
44
362
1,209
224
938
1,360
274
7
497
305
$100
$156
$3,619
255
$10
14
$558
221
416
761
389
143
409
243
1,439
335
198
489
298
1,094
668
385
328
334
440
$3,882
$915
16
$12,268
1,243
2,837
9,851
3,157
1,600
4,159
2,367
20,876
1,361
1,440
5,706
1,123
11,009
5,439
3,109
1,150
2,262
4,169
i
$12,268
1,243
2,837
10,351
3,157
1,600
4,159
2,567
22,066
1,361
1,689
5,706
1,123
12,609
5,439
3,359
1,150
2,762
4,169
1
2
43
217
75
18
170
137
1,215
25
11
3
1,578
1,180
177
730
160
4,116
190
350
1,467
60
971
422
345
78
310
761
14
8
7
4
1,562
17
53
644
143
172
2
25
77
29
4,253
67
115
3
37
54
$500
	
4
30
681
516
	
5
$1
54
6
7. Hope
67
$52
200
1,190
249
7
8. McBride    	
8
43
375
$1,622
$438
9
10
11. Pouce Coupe .
60
11
12. Quesnel—   -   .
42
12
18. Silverton
11
379
86
116
171
86
13
14. Smithers	
222
168
5
182
37
37
10
8
319
1,600
250
14
15. Stewart	
15
16. Terrace	
30
681
16
17. Tofino	
	
17
18. Vanderhoof	
4
94
500
18
19. Williams Lake	
19
Totals	
$38,107
$10,185
$530
$572
$336
$2,916
$16,769
$210
$9,148
$1,622
$757
$5,790
$8,184
$95,126
$4,489
$99,615
I
l XII.—DISBURSEMENTS, 1938.
R 59
Debenture
Interest
(exclusive
of Schools
and Public
Utilities).
Sinking
Funds
deposited
(exclusive
of Schools
and Public
Utilities).
Board of
Works.
Street-
lighting.
Parks and
Cemeteries.
Fire
Protection.
Health and
Sanitation.
Hospitalization.
Social
Assistance.
Donations
and Grants.
Administration of
Justice.
Council Indemnities.
Administration
Salaries.
Administration
Expenses.
Schools and
Debenture
Interest and
Sinking
Fund
deposited.
Public
Utilities:
Maintenance
and Operation, Construction and
Equipment
from
Revenue,
Debenture
Interest paid
and Sinking
Fund
deposited.
Capital
Expenditure from
Revenue
(exclusive
of Public
Utilities).
Other
Current
Revenue
Disbursements.
Total
Current
Revenue
Disbursements.
General
Funds.
Loans repaid
and other
Non-revenue
Disbursements.
By-law
Disbursements.
Trust
Funds
Disbursements.
Sinking
Funds
Disbursements.
Total
Disbursements.
Cities    XII.A.
$872,427
138.087
$141,200
86.719
$590,285
795,676
30,268
$139,111
68,432
8,983
$171,297
43,222
1,415
$425,140
79,049
3,097
$189,059
96,147
4,547
$166,583
106,468
5,570
$1,018,609
998,291
4,139
$69,279
19,227
1,156
$310,752
149,194
$45,766
38,352
3,001
$278,907
147,519
10,447
$1,778,668
863,244
3,876
$133,344
144,799
8,483
$349,039
211,783
6,208
$9,204,985
5,722,526
96,395
$59,087
102,261
$2,841,070
1,238,463
2,970
$378,100
420,710
$256,952
119,697
$1,103,140
578,191
$13,843,334
8,181,848
99,365
Districts—XII.B	
184,570
5,205
1,551,747
Villages—XILC 	
	
Totals	
$1,010,514    |    $227,919
$1,416,229
$216,526
$215,934
$507,286
$289,753
$278,621
$2,021,039
$89,662
$459,946
$87,119
$436,873
$535,513
$3,731,528
$2,645,788
$286,626
$567,030
$15,023,906
$161,348
$4,082,503
$798,810
$376,649
$1,681,331
$22,124,547
Note.—Disbursements for Vancouver are omitted inasmuch as figures on a cash basis are not obtainable.
XII.A.—DISBURSEMENTS, 1938—CITIES.
Cities.
Debenture
Interest
(exclusive
of Schools
and Public
Utilities).
Sinking
Funds
deposited
(exclusive
of Schools
and Public
Utilities).
Board of
Works.
Street-
lighting.
Parks and
Cemeteries.
Fire
Protection.
Health and
Sanitation.
Hospitalization.
Social
Assistance.
Donations
and Grants.
Administration of
Justice.
Council Indemnities.
Administration
Salaries.
Administration
Expenses.
Schools and
Debenture
Interest and
Sinking
Fund
deposited.
Public
Utilities:
Maintenance
and Operation, Construction and
Equipment
from
Revenue,
Debenture
Interest paid
and Sinking
Fund
deposited.
Capital
Expenditure from
Revenue
(exclusive
of Public
Utilities).
Other
Current
Revenue
Disbursements.
Total
Current
Revenue
Disbursements.
General
Funds.
Loans repaid
and other
Non-revenue
Disbursements.
By-law
Disbursements.
Trust
Funds
Disbursements.
Sinking
Funds
Disbursements.
Total
Disbursements.
1. Alberni
2
$456
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
Armstrong	
Chilliwack	
Courtenay	
Cranbrook	
Cumberland-
Duncan	
Enderby	
Fernie	
632
,106
822
751
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	
0. Trail..
31.
32.
Vernon	
Victoria-
Totals..
27
,878
856
,807
6,980
2,
25,
11,
196,
650
712
485
022
736
268
720
1,
49:
%
2,
2,
710
728
450
960
2,'
452;
532
652
297
5,339
6,856
10,605
1,800
19,000
13,672
5,029
2,832
2,286
6,849
3,011
3,271
2,604
16,267
10,142
2,090
27,832
1,259
$872,427
$141,200
$2,893
1,655
6,648
16,470
9,015
7,113
9,237
1,880
6,651
797
549
22,430
1,262
23,303
3,505
2,221
24,928
32,814
64,846
75,101
10,571
8,298
7,700
2,281
9,164
9,117
14,887
4,602
116
42,332
24,145
143,754
$1,319
1,000
3,470
2,982
1,076
2,862
766
205
255
5,381
1,980
3,040'
4,000
9,330
3,756
12,746
13,867
3,940
1,330
1,383
5,008
9,195
868
1,216
1,429
190
4,096
4,758
37,663
$590,285
$139,111
$299
145
9
1,679
526
185
218
7
7,093
418
7,679
337
46
4,577
11,438
32,452
11,804
730
634
228
1,315
739
784
292
10,993
3,013
73,657
$1,623
436
5,631
2,107
8,511
728
2,066
295
5,100
1,539
324
16,974
437
8,585
1,229
688
10,289
13,927
72,544
21,563
2,604
923
368
6,642
13,081
4,950
11,488
322
14,091
9,162
186,913
$121
188
219
1,148
436
538
285
166
1,387
249
165
7,208
100'
11,018
1,305
906
10,563
11,045
25,069
7,558
1,785
342
1,769
604
8,656
1,516
6,066
240
11,850
2,971
73,586
$1,137
525
1,719
2,156
1,431
519
2,347
84
3,000
1,168
83
8,901
5,549
2,374
1,749
5,388
7,979
22,612
5,052
3,101
2,388
240
3,068
961
75
14,550
5,000
63,427
$171,297 | $425,140
1
$189,059
$166,583
$5,953
6,964
9,984
1,780
18,853
2,058
1,051
1,253
21,736
7,568
46
49,135
3,710
21,555
9,116
10,879
66,696
16,031
215,981
73,874
21,456
12,597
6,475
17,756
45,848
1,727
11,870
6,244
64
10,388
43,871
296,090
$1,018,609
$250
502
482
275
1,911
150
200
107
845
235
50
2,800
100
3,295
228
124
4,142
2,134
4,144
627
342
483
106
340
630
1,073
411
649
2,168
2,430
38,046
$692
1,109
4,464
2,308
5,771
2,142
2,010
1,307
5,695
2,010
265
9,274
425
7,441
397
2,443
8,430
10,008
57,663
11,278
5,144
1,754
2,414
5,347
11,227
4,540
5,038
1,862
17,379
6,666
114,249
$720
1,300
1,680
700>
30
835
2,550
2,110
700
2,380
1,400'
4,950
2,400f
2,400
1,200
1,254
1,380
3,0OOf
1,050
657
1,000
2,400
1,750
7,920
$69,279
$310,752
$45,766
$1,947
1,837
3,560
1,458
4,863
1,027
2,643
2,482
4,625
1,540
9,430
1,733
10,736
2,122
2,926
7,187
16,026
32,654
17,466
4,545
2,730
2,325
3,933
11,886
6,082
3,744
1,779
505
20,402
4,488
90,226
$877
3,919
3,602
1,591
10,996
962
2,254
1,495
3,366
3,642
1,073
8,564
1,353
10,295
1,461
1,623
6,562
19,011
98,349
28,666
5,706
2,089
4,027
1,850
7,859
6,075
1,161
1,666
112
17,067
7,413
81,052
$278,907 | $345,738
$13,817
9,291
58,432
25,896
52,847
25,268
44,541
8,158
43,698
28,185
6,286
91,548
9,338
77,503
30,644
16,034
77,664
118,615
308,849
111,237
44,525
17,742
17,297
24,494
68,080
49,437
39,360
20,670
3,807
130,265
97,102
509,151
$6,002
5,763
52,209
61,656
3,892
3,138
21,620
20,956
896
24,331
5,229
109,568
23,510
22,010
47,742
154,187
297,849
220,478
24,356
6,087
4,460
36,346
61,193
58,457
17,681
9,500
581
22,346
28,153
428,472
$2,179,781
$1,778,668
$156
127
8,957
985
248
403
209
535
7,202
12,263
39,680
8,932
32,881
3,669
474
5,188
1,952
343
9,140
$527
1,229
2,273
15,343
595
293
1,139
1,700
3,514
9,143
4,924
5,249
808
753
1,183
29,426
55,345
4,699
1,959
1,894
918
3,903
6,805
4,409
1,037
26,874
163,097
$38,789
40,093
119,776
120,992
223,525
42,176
77,917
22,733
138,826
76,208
12,930
323,443
31,009
331,198
77,736
71,884
315,059
505,811
1,511,007
639,287
141,112
71,094
50,970
122,002
326,126
161,291
121,732
57,328
5,450
387,034
280,847
2,759,600
$1,086
137
1,605
224*
462
$133,344
$349,039
$9,204,985
1,052*
1,268
3,201
8,730
16,496
1,071
1,546
1,469
7,630
321*
2,139
550
11,536
$59,087
$2,012
19,300
18,343
738
43,268
11,000
11,763
8,000
5,000
59,973
15,924
48,000
26,949
562,113
53,925
39,109
10,000
8,000
12,972
4,346
23,696
22,679
6,000
89,451
98,286
1,640,223
$2,500
19,366
$2,841,070
14,000
62,706
9,207
55,164
2,522
193,928
18,707
$378,100
$180
1,923
5,478
7,216
476
263
3,171
1,097
10,138
6,214
1,018
10,740
10,303
87,103
12,500
233
1,601
2,806
381
6,307
21,522
8,459
1,568
56,255
$256,952
$2,000
3,606
6,500
22,420
116,496
16,186
600
36,725
1,131
306,183
2,605
52,518
8,766
19,789
51,019
78,128
11,833
6,081
16,083
4,039
11,816
66,124
40,604
2,375
5,810
164,685
15,310
33,708
$1,103,140
$46,387
63,316
148,147
149,628
409,871
53,176
106,118
32,058
178,722
83,436
12,930
698,685
49,538
391,688
77,736
82,936
407,588
597,283
2,309,787
734,041
196,813
98,778
67,361
148,640
410,533
302,277
149,308
68,817
5,450
845,696
415,268
4,501,322
$13,843,334
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
* Figures in italics denote deductions.
t Commissioner. XII.B.—DISBURSEMENTS, 1938—DISTRICTS.
R 61
Districts.
Debenture
Interest
(exclusive
of Schools
and Public
Utilities).
Sinking
Funds
deposited
(exclusive
of Schools
and Public
Utilities).
Board of
Works.
Street-
lighting.
Parks and
Cemeteries.
Fire
Protection.
Health and
Sanitation.
Hospitalization.
Social
Assistance.
Donations
and Grants.
Administration of
Justice.
Council Indemnities.
Administration
Salaries.
Administration
Expenses.
Schools and
Debenture
Interest and
Sinking
Fund
deposited.
Public
Utilities:
Maintenance
• and Operation, Construction and
Equipment
from
Revenue,
Debenture
Interest paid
and Sinking
Fund
deposited.
Capital
Expenditure from
Revenue
(exclusive
of Public
Utilities).
Other
Current
Revenue
Disbursements.
Total
Current
Revenue
Disbursements.
General
Funds.
Loans repaid
and other
Non-revenue
Disbursements.
By-law-
Disbursements.
Trust
Funds
Disbursements.
Sinking
Funds
Disbursements.
Total
Disbursements.
1. Burnaby	
$25
1,960
$20,418
3,419
$47,008
41,462
2,779
7,120
38,151
10,083
1,455
2,619
6,972
71,885
39,857
11,552
43,043
17,169
49,725
50,738
681
22,058    |
6,286    |
37,567
60,505    1
7,597    |
6,952    |
20,382
6,898    1
135,153    |
26,875
23,104    j
$27,630
35
$6,421
$16,828
12
$50,744
234
10
117
225
3,677
75
892
755
150
1,507
951
4,144
11,701
50
3,379
108
2,103
6,733
277    |
86
$22,445
2,363
749
$476,849
16,103
925
46,939
15,880
6,922
107
280
5,613
17,590
7,758
45,918
25,244
20',244
78,179
10,155
826
37,792
4,044
14,127
90,294
6,468    !
5,154
5,897
1,339
36,159
$3,372
1,088
35
50
517
76
50
514
140
445
2,051
60
190
495
774
800
60
1,849
390
1,158    j
1,555
75
825
308
120
755
1,020    |
455    |
$31,709
3,075
262
2,176
3,226
6,405
1,424
$3,900f
1,500
$31,548
3,794
2,009
3,682
3,169
4,600
360
889
1,330
5,307
3,755
3,910
2,143
4,154
12,440
9,980
1,200
6,822
1,476
6,490    j
9,498
2,672    |
2,287
1,511    ]
6,455    |
7,186    |
335     1
$32,824
6,748
1,065
4,361
2,948
3,903
195
326
660
4,723
5,370
3,969
3,953
7,249
36,576
4,265
1,502
7,681
1,141
8,840
14,931
1,911
2,826
1,261
2,971
10,021     |
278     1
$293,929
78,741
8,890
32,227
47,451
36,600
3,386
4,259
18,931
66,928
66,064
13,187
$112,216
$4,525
5,146
$18,698
29,571
3,664
6,868
1,721
1,816
$1,201,089
195,251
35,716
115,860
175,091
113,807
7,717
10,349
36,869
201,623
152,635
93,401
149,454
106,565
305,046
337,703
16,695
395,071
28,118
324,939
518,935
49,085
48,032
42,078
138,002
360,925
123,781
438,689
$67,143
$110,000
$25,890
3,386
196
$23,091
$1,427,213
216,324
56,469
208,555
387,359
158,889
7,717
13,573
48,869
273,676
206,830
140,145
257,501
166,122
341,909
494,739
32,808
561,691
33,813
540,252
737,750
60,098
89,070
57,860
318,767
567,192
135,163
641,494
1
2. Chilli whack	
$17,687
2
8. Coldstream    .  	
15,337
337
10,500
42,000
78,873
23,000
9,720
14,429
36,528
18,988
1     8
4. Coquitlam 	
7,679
8,607
21,975
2,476
150
15
2,000
1,150
1,400
36,266
96,589
1    4
S. Delta	
4,557
6,453
2,613
4,464
410
44,876
278
2,037
5
6. Esquimalt  	
1,569
240
860
2,563
90
441
1,057
6
7. Fraser Mills	
7
8. Glenmore	
12
31
1,159
1,482
244
342
420
600
2,400
1,450
1,700
1,900
1,100
l,500f
995
35
1,373
8,987
4,236
3,092
66,769
4,007    |
9,248    j
6,335    |
34    |
3,164
12,000
80,000
51,050
43,350
60,910
24,000
23,700
60
8
9. Kent	
506
210
910
638
5,612
2,565
513
1,500
1,629
6,287
13,621
313
7,688
268
10,798
14,477    |
693    |
755    |
675    |
1,005    ]
11,370    |
7,952    |
12,558    |
9
10. Langley.      	
4,327
6,761
5,983
1,320
5,255
3,966
500
394
6,316
748
4,024
13,549
1,827
11,158
2,741
3,123
943
2,818
7,522    |
6,029    |
9,294*
245
1,281
1,347
10
11. Maple Ridge	
4,125
2,115
640
319
2,113
2,581
11
12. Matsqui	
12
13. Mission	
455
145
1,334
7,271
22,004
51
9,877
29
2,118
11,360
49
47,137
34,747
13
14. North Cowichan	
180
3,547
24,220
150
6,442
272
39,708
54,838
93,943
4,857
96,716
11,715
110,353
136,478
16,961
20,826
7,382
29,702
116,269    !
50,640    |
90,766
147
663
6,863
5,157
7
14
15. North Vancouver 	
7,173
5,968
400
4,000
410
5,210
23
2,950
100
21,446
51,846
5,190
165,086
6,300
89,465
6,106
73,624
15
16. Oak Bay	
20,388
544
3,740
537
61,877
10,000
18,150
16
17. Peachland 	
420
1,630
475
2,500     '
1,800
1,195
962
1,550
1,200
2,500
300
2,800
17
18. Penticton	
11,045    |
16    |
29,457    |
42,490
2,105    |
156
195    |
20-,115    |
1,293
1,498    |
1,714*
782    |
74,690
5,500
103,000
170,000
9,000
22,050
15,000
18
19. Pitt Meadows	
1,322    |
865    |
1,727    |
2,321    |
141    |
1,055    |
3,422    |
18,597    |
15,684    |
195    |
19
20. Richmon d	
16,064
1,222
1,489
2,400
4,002
1,197
2,135
4,806
2,632
71,841
111,119
14,713
2,197
13,501
75,288
34,021
515
14,704
20
21. Saan ich	
21
22. Salmon Arm	
1,310
12    |
151    |
174    |
8,096    |
11,661
2,424    |
22
23. Spallumcheen	
5,998
23
"24. Sumas	
959
1,533
10,602
2,102
3,258
947    |
896    j
24
25. Summerland	
873
282
504    |
62
903
1,976
545
10>,804     1
21    |
129    |
1,897    |
2,828    |
3,375    |
79,857
79,112
335
101,318
5
25
26. Surrey  	
7,762    |
9,850    |
871    |
198,500 •
1,518    ]
76,658    |
26
27. Tadanac 	
3,561    1
1,081    |
14    |
50,743
27
28. West Vancouver	
36,847
12,107    |
21,485    |
8,526    |        12,072    |
183,435    1
13,397    |
3,025
71,508
28
Totals	
$138,087    1
$86,719    |
$795,676    |
$68,432
$43,222    |
$79,049    |
$96,147    |
$106,468
$998,291    |
$19,227    |
1
$149,194    |    $38,352     1
1                       1
$147,519    1    $184,570
1            1
$1,551,747    j
$863,244
$144,799    |
1
$211,783    |
$5,722,526
$102,261    1
$1,238,463    |
$420,710
$119,697    |       $578,191
1
$8,181,848 |
1
* Figures in italics denote deductions.
t Commissioner. XII.C—DISBURSEMENTS, 1938—VILLAGES.
R 63
Villages.
Debenture
Interest
(exclusive
of Schools
and Public
Utilities).
Sinking
Funds
deposited
(exclusive
of Schools
and Public
Utilities).
Board of
Works.
Street-
lighting.
Parks and
Cemeteries.
Fire
Protection.
Health and
Sanitation.
Hospitalization.
Social
Assistance.
Donations
and Grants.
Administration of
Justice.
Commissioners'
Indemnities.
Administration
Salaries.
Administration
Expenses.
Schools and
Debenture
Interest and
Sinking
Fund
deposited.
Public
Utilities:
Maintenance
and Operation, Construction and
Equipment
from
Revenue,
Debenture
Interest paid
and Sinking
Fund
deposited.
Capital
Expenditure from
Revenue
(exclusive
of Public
Utilities).
Other
Current
Revenue
Disbursements.
Total
Current
Revenue
Disbursements.
General
Funds.
Loans repaid
and other
Non-revenue
Disbursements.
By-law
Disbursements.
Trust
Funds
Disbursements.
Sinking
Funds
Disbursements.
Total
Disbursements.
1. Abbotsford   	
$4,098
131
1,962
2,257
1,209
129
294
858
8,774
431
642
945
362
3,073
2,537
498
1,091
690
287
$1,321
304
140
707
422
$247
$360
10
36
121
57
$241
147
222
685
$425
25
$300
$1,173
428
150
564
800
181
460
360
999
200
300
720
200*
1,800
900
617
180
360
555
$568
18
58
396
47
$2,755
$27
$371
82
$11,886
1,160
2,568
9,627
3,465
1,327
4,339
2,327
22,545
1,365
2,110
4,900
1,084
10,983
5,957
3,061
1,415
2,516
3,760
$11,886
1,160
2,568
10,127
3,465
1,327
4,339
2,697
22,545
1,365
2,110
4,900
1,084
12,583
5,957
3,061
1,415
3,016
3,760
1
$15
2
3
381
409
21
29
50
10
60
139
85
108
20
70
10
300
2,523
1,239
363
1,225
1,255
92
105
506
379
1,385
60
83
71
73
370
534
48
31
342
421
$500
4
28
304
255
5
199
404
48
987
177
36
300
150
300
6
192
51
53
181
1
127
89
120
325
376
220
830
41
126
978
45
370
296
302
113
91
330
7
8. McBride          	
370
8
2,159
252
363
1,185
216
736
465
36
1,105
95
56
45
33
260
83
15
$4,139
1,276
q
10
115
300
405
221
11
55
60
3,233
175
250
145
741
301
378
1?
13. Silverton            .    	
13
100
175
300
300
1,600
14
65
126
633
15
16. Terrace
534
16
17. Torino
17
18. Vanderhoof
29
456
10
161
686
8
8
637
300
300
445
500
18
 .	
100
60
	
	
19
Totals  	
      1          $30,268
$8,983
$1,415
$3,097
$4,547
$5,570
$4,139
$1,156
$3,001
$10,447
$5,205
$3,876
$8,483
$6,208
$96,395
$2,970
$99,365
I REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 65
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1               Ph R 70
BRITISH COLUMBIA.
XIV.—TAX SALE LANDS, AS AT DECEMBER 31st, 1938.
1938 Tax Sale.
1937
Tax Sale
(Subject to
Redemption) ;
not
Available
for
Registration.
Previous
Tax Sales;
Registered
or
Available
for
Registration.
Upset
Price.
Acquired by
Municipality (Subject
to Redemption ).
Total.
Amount.
Percentage.
Cities—XIV.A.                ...
$143,898
129,500
$110,952
111,159
71.4
69.0
$16,311
71,067
$6,117,403
4,010,448
5.585
$6,244,666
Districts—XIV.B -	
4,192,674
V illages—XIV. C  	
5.585
Totals  	
$273,398
206,541
$222,111
179,764
70.2
86.7
$87,378
169,056
$10,133,436
5,295,135
$10,442,925
5,633,459*
$479,939
$401,875
78.4
$256,434
$15,428,571
$16,076,384
* Figures from Comptroller's Report for 1938, page 7.
XIV.A.—TAX SALE LANDS, AS AT
DECEMBER 31st,
1938—CITIES.
1938 Tax Sale.
1937
Tax Sale
(Subject to
Redemption) ;
not
Available
for
Registration.
Previous
Tax Sales;
Registered
or
Available
for
Registration.
Cities.
Upset
Price.
Acquired by
Municipality (Subject
to Redemption).
Total.
Amount.
Percentage.
$829
127
970
685
2,396
$704
127
759
609
1,770
84.9
100.0
78.2
88.9
73.9
100.0
71.8
100.0
86.7
100.0
95.4
100.0
92.4
51.5
89.6
69.2
100.0
100.0
95.6
98.4
100.0
100.0
100.0
69.6
63.0
78.5
$30,016
11,712
15,331
4,346
11,192
$30,720
11,839
$1,436
17,526
4,955
12,962
110
208
4,465
1,350
1,163
2,818
660
308
300
20,866
86,900
59,258
45,407
42,047
10,529
33,912
17,084
81,038
48,765
26,167
568,768
1,236,516
63,294
259,627
230,760
279,819
485,758
61,021
4,156
6,418
43,587
1,898
107,417
2,223,494
300
208
21,074
612
641
87,512
970
1,163
2,445
560
294
60',869
46,570
44,492
987
■ 12,076
34,206
442
17,526
1,847
1,487
2,252
27,987
3,119
1,818
1,748
2,797
6,711
25,868
1,696
396
56
2,069
234
1,148
46,676
1,847
1,113
2,061
14,418
2,796
1,259
1,748
2,797
6,415
25,475
1,696
82,885
49,878
28,228
583,186
10,550
1,249,862
Port Alberni	
Port Coquitlam  —
64,553
261,375
233,557
286,234
511,233
62,717
4,156
56
2,069
163
724
36,706
6,474
Slocan— . „	
Trail
1,044
46,700
2,061
108,141
599
2,260,799
Totals	
$143,898
$110,952
71.4
$16,311
$6,117,403
$6,244,666 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1938.       R 71
XIV.B.—TAX SALE LANDS, AS AT DECEMBER 31st, 1938—DISTRICTS.
1938 Tax Sale.
1937
Tax Sale
(Subject to
Redemption) ;
not
Available
for
Registration.
Previous
Tax Sales ;
Registered
or
Available
for
Registration.
Districts.
Upset
Price.
Acquired by
Municipality (Subject
to Redemption).
Total.
Amount.
Percentage.
$48,404
5,095
571
6,323
381
3,884
$43,801
4,853
571
5,974
287
3,449
90.4
95.2
100.0
94.4
75.3
88.8
100.0
63.6
41.5
94.4
58.3
93.1
88.3
100.0
70.6
$46,854
1,226
2,247
169
1,078
$1,965,773
2,002
8,659
63,156
12,106
171,071
$2,056,428
8,081
Coldstream 	
11,477
69,299
13,471
Delta           	
174,520
Kent - 	
2,492
6,823
2,671
2,492
4,345
1,109
	
16,005
20,648
20,391
12,669
10,895
17,886
1,269,480
64,855
16,049
66,511
6,157
53,462
37,587
12,834
280
250
29,846
30,843
18,497
24,993
21,500
12,669
1,777
1,315
16,359
1,120
325
1,188
1,215
6,008
7,258
2,105
206
267
825
5,465
1,677
767
15,240
99
325
829
12,572
18,653
North Vancouver... 	
Oak Bay	
17,219
1,301,939
64,954
16,374
67,340
1.216     1     100.0
805
281
8,177
5,662
3,958
1,779
141
94.2
54.5
84.5
68.4
93.9
89.6
93.0
59,405
41,545
Salmon Arm	
80
14,693
421
274
524
775
4,902
30,621
35,745
7,423
6,909
834
101,033
108,776
Totals 	
$129,500
$111,159
69.0
$71,067
$4,010,448
$4,192,674
XIV.C—TAX SALE LANDS, AS AT DECEMBER 3 1st, 1938—VILLAGES.
Villages.
Abbotsford
Hope   	
McBride
Mission   	
Stewart 	
Totals
$5,585  R 73
XV.—PERCENTAGE   RELATIONSHIP   OF  THE   ASSESSED  VALUE   OF  LANDS   AND IMPROVEMENTS ACQUIRED  THROUGH TAX SALES, TO  1938 ASSESSMENT
Land.
Improvements.
Total Land and Improvements.
Total
Assessed Value
(Land and
Improvements).
Total
Assessments
less
Exemptions.
Percentage
Total Assessments less
Exemptions
to Total
Assessed
Value (Land
and Improvements ).
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed Value
(Land and Improvements) .
Total
Assessed
Value.
Total Assessed
Value of
Land acquired
through
Tax Sales.
Percentage
Assessed
Value of
Land
acquired
through
Tax Sales to
Total
Assessed
Value.
Total
Assessed
Value.
Total Assessed
Value of
Improvements
acquired
through
Tax Sales.
Percentage
Assessed
Value of
Improvements
acquired
through
Tax Sales to
Total
Assessed
Value.
Total
Assessed
Value.
Total Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed
Value.
Cities—XV.A ...
$71,294,743
74,483,559
1,969,940
$13,237,113
12,321,415
22,435
18.56
16.53
1.14
$113,603,677
123,575,485
4,483,077
$1,270,556
610,873
700
1.11
0.49
0.001
$184,898,420
198,059,044
6,453,017
$14,507,669
12,932,288
23,135
7.84
6.53
0.36
$184,898,420
198,059,044
6,453,017
$131,381,671
143,564,111
5,370,670
71.05
72.47
83.19
$145,889,340
156,496,399
5,393,805
78.89
79.00
83.55
Districts—XV.B	
Villages—XV.C
Totals	
Vancouver	
$147,748,242
156,451,890
$25,580,963
4,121,120
17.31
2.63
$241,662,239
206,877,153
$1,882,129
82,140
0.78
0.039
$389,410,481
363,329,043
$27,463,092
4,203,260
7.05
1.16
$389,410,481
363,329,043
$280,316,452
303,349,968
71.99
83.48
$307,779,544
307,553,228
79.04
84.64
Grand totals	
$304,200,132
$29,702,083
9.76
$448,539,392
$1,964,269
0.437
$752,739,524
$31,666,352
4.21
$752,739,524
$583,666,420
77.51
$615,332,772
81.72
XV.A.—PERCENTAGE RELATIONSHIP OF THE ASSESSED VALUE OF LANDS AND IMPROVEMENTS ACQUIRED THROUGH TAX  SALES, TO 1938 ASSESSMENT—CITIES.
Cities.
Total
Assessed
Value.
Total Assessed
Value of
Land acquired
through
Tax Sales.
Percentage
Assessed
Value of
Land
acquired
through
Tax Sales to
Total
Assessed
Value.
Improvements.
Total
Assessed
Value.
Total Assessed
Value of
Improvements
acquired
through
Tax Sales.
Percentage
Assessed
Value of
Improvements
acquired
through
Tax Sales to
Total
Assessed
Value.
Total Land and Improvements.
Total
Assessed
Value.
Total Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed
Value.
Total
Assessed Value
(Land and
Improvements).
Total
Assessments
less
Exemptions.
Percentage
Total Assessments less
Exemptions
to Total
Assessed
Value (Land
and Improvements) .
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed Value
(Land and Improvements) .
1. Alberni	
2. Armstrong	
3. Chilliwack	
4. Courtenay	
5. Cranbrook	
6. Cumberland	
7. Duncan	
8. Enderby	
9. Fernie	
10. Grand Forks	
11. Greenwood	
12. Kamloops	
13. Kaslo	
14. Kelowna	
15. Ladysmith	
16. Merritt	
17. Nanaimo  	
18. Nelson 	
19. New Westminster
20. North Vancouver..
21. Port Alberni	
22. Port Coquitlam ......
23. Port Moody	
24. Prince George 	
25. Prince Rupert ___....
26. Revelstoke	
27. Rossland	
28. Salmon Arm	
29. Slocan	
30. Trail	
31. Vernon  	
32. Victoria	
$385,728
407,252
818,830
394,651
675,331
136,492
489,544
324,067
522,836
569,277
208,233
2,158,597
219,777
1,571,342
289,545
745,259
2,0-29,810
1,899,100
12,125,426
6,091,543
940,408
1,388,681
1,163,701
1,851,755
3,852,350
908,590
543,640
350,007
80,575
1,634,398
1,551,371
24,966,627
Totals .
$71,294,743
$140,555
11,585
52,400
33,180
29,675
700
93,475
138,253
269,810
161,123
135,775
31,590
198,870
68,300
484,275
131,150
53,810
1,411,371
2,364,675
115,869
627,135
612,693
850,350
824,985
241,750
32,790
48,614
47,885
9,210
233,770
3,781,490
$13,237,113
36.43
2.84
6.39
8.41
4.39
0.14
28.85
26.43
47.37
77.38
6.29
14.37
12.65
23.59
64.94
6.46
2.83
11.64
38.80
12.31
45.18
52.67
45.93
21.41
26.59
6.03
13.89
59.42
0.56
15.07
15.15
$427,830
630,875
1,844,800
903,990
1,666,025
314,905
1,310,690
361,410
1,573,906
701,890
211,333
4,883,930
373,490
4,138,555
304,945
622,150
4,154,560
4,961,040
16,603,298
4,169,700
2,130,110
711,345
468,500
1,545,440
5,262,825
1,850,560
1,275,790
663,125
77,590
5,054,970
3,044,525
41,359,575
18.56
$113,603,677
$7,300
1,950
14,440
197,713
10,270
58,933
500
6,440
6,725
18,350
9,000
20,750
4,160
136,870
54,700
1,210
1,450
27,560
104,210
14,300
4,700
5,675
560,990
$1,270,556
"1.15
0.10
0.14
12.56
1.46
27.88
0.01
1.72
0.16
6.01
1.44
0.49
0.08
0.82
1.31
0.05
0.20
1.78
1.97
0.77
0.37
0.85
$813,558
1,038,127
2,663,630
1,298,641
2,341,356
451,397
1,800,234
685,477
2,096,742
1,271,167
419,566
7,042,527
593,267
5,709,897
594,490
1,367,409
6,184,370
6,860,140
28,728,724
10,261,243
3,070,518
2,100.026
1,632,201
3,397,195
9,115,175
2,759,150
1,819,430
1,013,132
158,165
6,689,368
4,595,896
66,326,202
$184,8
5,420
$140,555
18,885
54,350
33,180
32,035
700
107,915
335,966
280,080
220,056
136,275
38,030
205,595
86,650
493,275
151,900
57,970
1,548,241
2,419,375
117,079
628,585
612,693
877,910
929,195
256,050
37,490
54,289
47,885
9,210
233,770
4,342,480
$14,507,669
17.27
1.81
2.04
2.55
1.36
0.04
15.74
16.02
22.03
52.43
1.93
6.40
3.59
14.57
36.08
2.45
0.84
5.38
23.58
3.81
29.92
37.54
25.84
10.19
9.28
2.06
5.36
30.28
0.14
5.08
6.54
7.84
$813,558
1,038,127
2,663,630
1,298,641
2,341,356
451,397
1,800,234
685,477
2,096,742
1,271,167
419,566
7,042,527
593,267
5,709,897
594,490
1,367,409
6,184,370
6,860,140
28,728,724
10,261,243
3,070,518
2,100,026
1,632,201
3,397,195
9,115,175
2,759,150
1,819,430
1,013,132
158,165
6,689,368
4,595,896
66,326,202
$605:
772
2,30'6,
1,135,
1,981,
334,
1,517,
434,
1,241,
776,
132,
5,924,
401,
4,905,
463,
754,
5,505,
5,704,
19,572,
5,733,
2,513,
1,243,
948,
2,081,
5,402,
2,012,
1,227,
797,
95,
5,958,
3,567,
45,378,
,713
,062
,280
,731
,851
,422
,814
,309
,947
,757
,625
,862
,996
,642
,665
,254
110
,235
,263
090
,614
.283
980
,764
,860
400
820
004
615
005
416
,282
$184,898,420
$131,381,671
74.44
74.38
86.60
87.49
82.51
74.07
84.31
63.36
59.24
61.10
31.60
84.13
67.73
85.90
77.99
55.17
89.02
83.11
68.11
55.87
81.87
59.19
58.14
61.26
59.27
72.93
67.49
78.67
60.48
89.01
77.59
$746
790
2,360:
1,168,
1,963,
334
1,518,
542
1,577
1,056.
352,
6,061,
440,
5,111,
550,
1,247,
5,657,
5,762,
21,120,
8,152,
2,630,
1,871,
1,561,
2,959,
6,332,
2,268,
1,265,
851,
143,
5,967,
3,801,
49,720,
,268
,947
,630
911
886
,422
514
,224
913
,837
681
,137
026
237
315
529
010
205
504
465
693
868
673
674
055
450
310
293
500
215
186
762
$145,889,340
91.71
76.19
88.64
90.04
83.87
74.07
84.35
79.10
75.26
83.13
84.03
86.06
74.13
89.49
92.56
91.25
91.47
83.95
73.49
79.45
85.68
89.11
95.68
87.10
69.46
82.21
69.55
84.0-3
90.76
89.15
82.67
74.92
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
78.£ R 75
XV.B.—PERCENTAGE RELATIONSHIP OF
THE ASSESSED VALUE OF LANDS AND
IMPROVEM]
3NTS ACQU
IRED  THROUGH  TAX
SALES,   TO  1938 ASSESSMENT-
-DISTRICTS
Land.
Improvements.
Total Land and Improvements.
Total
Assessed Value
(Land and
Improvements).
Total
Assessments
less
Exemptions.
Percentage
Total Assessments less
Exemptions
to Total
Assessed
Value (Land
and Improvements ).
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed Value
(Land and Improvements) .
Districts.
Total
Assessed
Value.
i
Total Assessed
Value of
Land acquired
through
Tax Sales.
Percentage
Assessed
Value of
Land
acquired
through
Tax Sales to
Total
Assessed
Value.
Total
Assessed
Value.
Total Assessed
Value of
Improvements
acquired
through
Tax Sales.
Percentage
Assessed
Value of
Improvements
acquired
through
Tax Sales to
Total
Assessed
Value.
Total
Assessed
Value.
Total Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed
Value.
1. Burnaby	
2. Chilliwhack	
3. Coldstream*—
$13,410,250
3,396,644
640,460
7,861,698
3,600,155
2,105,232
142,730
148,970
815,076
2,358,663
1,623,546
1,324,906
777,568
1,370,708
6,131,543
3,291,970
246,416
2,072,240
738,230
4,978,835
3,822,268
827,73.6
1,534,590
868,024
1,091,605
5,364,314
190,633
3,748,549
$5,525,065
2,825
35,850
372,235
36,861
686,980
41.20
0.08
5.30
4.73
1.02
32.63
2.45
3.27
4.49
6.76
7.77
9.06
54.57
2.70
27.87
7.96
6.13
5.43
8.43
10.87
0.06
0.07
5.67
5.65
12.08
$12,988,075
2,279,860
401,825
6,924,250
1,941,360
10,046,175
639,878
272,750
680,115
2,823,497
2,382,070
2,110,113
5,302,598
2,684,090
2,978,905
8,495,140
197,456
4,510,510
419,130
3,856,580
9,332,196
990,825
461,735
587,815
1,819,359
4,426,075
29,325,022
4,698,081
$246,860
200
2,000
1.90
0.0008
0.49
0.134
0.055
1.47
0.60
0.285
2.01
6.77
0.177
4.99
0.006
1.72
0.022
1.90
0.108
2.10
0.17
0.001
0.41
0.28
0.29
$26,398,325
5,676,504
1,042,285
14,785,948
5,541,515
12,151,407
782,608
421,720
1,495,191
5,182,160
4,005,616
3,435,019
6,080,166
4,054,798
9,110,448
11,787,110
443,872
6,582,750
1,157,360
8,835,415
13,154,464
1,818,561
1,996,325
1,455,839
2,910,964
9,790,389
29,515,655
8,446,630
$5,771,925
3,025
37,850
372,235
39,461
692,480
21.87
0.05
3.50
2.52
0.71
5.70
2.01
1.81
1.99
3.84
1.58
3.18
38.33
0.76
16.24
2.53
4.60
3.11
2.60
5.89
0.05
0.04
2.38
3.22
5.52
$26,398,325
5,676,504
1,042,285
14,785,948
5,541,515
12,151,407
782,608
421,720
1,495,191
5,182,160
4,005,616
3,435,019
6,080,166
4,054,798
9,110,448
11,787,110
443,872
6,582,750
1,157,360
8,835,415
13,154,464
1,818,561
1,996,325
1,455,839
2,910,964
9,790,389
29,515,655
8,446,630
$16,784,015
5,595,504
1,042,285
1,799,298
5,389,214
2,699,522
781,354
384,915
1,442,802
4,998,980
3,804,579
3,201,978
5,900,301
3,851,753
4,333,386
11,282,280
238,390
5,856,875
994,410
8,141,296
11,403,388
1,663,061
1,987,810
1,428,209
2,713,176
9,024,888
19,506,655
7,313,787
63.59
97.02
96.50
12.17
97.22
22.21
99.79
91.26
96.49
96.43
94.96
93.21
97.00
95.10
47.54
95.76
53.71
88.96
85.95
92.08
86.71
91.47
99.59
98.14
93.22
92.14
66.09
86.52
$22,555,940
5,598,529
1,080,135
2,171,533
5,428,675
3,392,002
781,354
384,915
1,472,811
5,093,265
3,884,231
3,333,986
5,996,639
3,980,773
7,828,072
11,371,870
310,483
6,023,435
1,047,680
8,416,330
11,745,406
1,770,231
1,988,860
1,428,844
2,782,494
9,340,793
19,506,655
7,780,458
85.46
97.07
100.00
14.69
97.93
27.91
99.79
91.26
98.50
98.24
96.95
97.05
98.58
98.28
85.87
96.52
69.95
91.49
90.55
95.19
89.31
97.36
99.64
98.18
95.60
95.36
66.09
92.04
1
2
3
4
5. Delta	
2,600
5,500
5
6
7. Fraser Mills	
7
8
9. Kent
20,009
77,245
72,850
89,589
60,409
124,270
3,346,026
89,050
68,693
165,060
45,290
270,874
322,350
90,070
1,000
635
61,863
303,480
10,000
17,040
6,802
42,419
35,929
4,750
148,660
540
3,400
1,500
7,980
4,160
19,668
17,100
50
7,455
12,425
30,009
94,285
79,652
132,008
96,338
129,020
3,494,686"
89.590
72,093
166,560
53,270
275,034
342,018
107,170
1,050
635
69,318
315,905
9
10. Langley	
11. Maple Ridge .
10
11
12. Matsqui	
12
13. Mission	
13
14
15. North Vancouver	
16. Oak Bay        .   	
15
16
17. Peachland	
18. Penticton              	
17
18
19. Pitt Meadows	
19
2 0. Richmond	
21. Saanich	
22. Salmon Arm-   	
20
21
22
23
24.  Sumas	
24
25. Summerland	
26. Surrey.   	
25
26
2 7. Tadanac  	
28. West Vancouver	
27
452,836
13,835
466,671
28
Totals	
$74,483,559
$12,321,415
16.53
$123,575,485
$610,873
0.49
$198,059,044
$12,932,288
6.53
$198,059,044
$143,564,111
72.47
$156,496,399
79.00
* Figures supplied incomplete ; percentages therefore inaccurate. R 77
XV.C—PERCENTAGE RELATIONSHIP OF THE ASSESSED VALUE OF LANDS AND IMPROVEMENTS ACQUIRED THROUGH TAX SALES,  TO  1938 ASSESSMENT—VILLAGES.
Land.
Improvements.
Total Land and Improvements.
Total
Assessed Value
(Land and
Improvements).
Total
Assessments
less
Exemptions.
Percentage
Total Assessments less
Exemptions
to Total
Assessed
Value (Land
and Improvements ).
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Villages.
Total
Assessed
Value.
Total Assessed
Value of
Land acquired
through
Tax Sales.
Percentage
Assessed
Value of
Land
acquired
through
Tax Sales to
Total
Assessed
Value.
Total
Assessed
Value.
Total Assesses [
Value of
Improvements
acquired
through
Tax Sales.
Percentage
Assessed
Value of
Improvements
acquired
through
Tax Sales to
Total
Assessed
Value.
Total
Assessed
Value.
Total Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales.
Percentage
Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed
Value.
Total Assessments less
Exemptions
other than
Land and
Improvements
acquired
through Tax
Sales to Total
Assessed Value
(Land and Improvements) .
1. Abbotsford	
$119,910
31,025
20,913
187,807
21,245
42,059
139,862
55,969
475,097
21,815
16,866
147,405
18,820
262,935
198,990
69,778
20,342
34,792    |
84,310
$1,900
1,300
1.58
4.19
2.66
2.89
3.05
0.43
0.26
0.73
$279,070
169,430
241,400
405,092
186,066
50,350
122,200
180,493
671,523
96,665
77,276
409,810
74,275
618,135
259,302
114,100
92,500
154,075
281,315
0.02
0.69
$398,980
200,455
262,313
592,899
207,311
92,409
262,062
236,462
1,146,620
118,480
94,142
557,215
93,095
881,070
458,292
183,878
112,842
188,867
365,625
$1,900
1,300
0.47
0.65
1.50
1.20
1.15
0.19
0.09
0.13
$398,980
200,455
262,313
592,899
207,311
92,409
262,062
236,462
1,146,620
118,480
94,142
557,215
93,095
881,070
458,292
183,878
112,842    j
188,867
365,625    |
$381,410
133,310
262,313
520,954
199,536
89,749
220.905
194,454
975,930
97,880
94,142
373,435
71,065
624,130
427,019
159,828
96,893
139,417
308,300
95.59
66.52
100.00
87.83
96.23
97.11
84.29
82.25
85.08
82.58
100.00
66.99
76.33
70.84
93.17
86.90
85.87
73.83
84.32
$383,310
134,610
262,313
520,954
199,536
89,749
224,821
194,454
989,680
97,880
94,142
373,435
72,140
624,130
427,884
160,008
97,042
139,417
308,300
96.06
67.17
100.00
87.83
96.23
97.11
85.79
82.25
86.28
82.58
100.00
66.99
77.48
70.84
93.36
86.99
86.00
73.83
84.32
1
2
3
4
5
6
7
8
9
10
11
12
13
14
4. Creston	
5. Dawson Creek	
7. Hope 1	
8. McBride	
9. Mission	
10. New Denver	
3,716
$200
3,916
13,750
13,750
12. Quesnel :	
13. Silverton	
14. Smithers	
15. Stewart	
16. Terrace	
17. Tofmo	
18. Vanderhoof	
575
500
1,075
865
180
149
865
180
149
15
16
17
18
19
Totals	
$1,969,940
$22,435
1.14
$4,483,077
$700
0.001
$6,453,017
$23,135
0.36
$6,453,017    1        $5,370,670
83.19
$5,393,805
83.55
1 REPORT OF DEPUTY MINISTER OP MUNICIPAL AFFAIRS, 1938.        R 79
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Harrison, V. B.
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Hume, F. J.
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Population.
1931 Census.
Estimated.
Cities—XVIII.A _  _ _   —
46,131
906,753
6,896
141,228
124,381
8,392
152,750
Districts—XVIII.B	
141,300
Villages—XVIII.C   	
8,392
Totals  	
959,780
27,695
274,001
246,593
302,442
270,000
987,745
520,594
572,442
XVIII.A.—AREA AND POPULATION—CITIES.
Area in Acres.
Population.
Cities.
1931 Census.
Estimated.
1,553
1,000
1,040
800
200
66
500
655
329
1,697
640
912
400
1,281
220
1,615
720
751
3,481
3,131
1,960
6,200
3,000
1,092
2,240
595
1,920
520
192
784
2,000
4,637
702
989
2,461
1,219
3,067
2,371
1,843
555
2,732
1,298
171
6,167
523
4,655
1,443
1,296
6,745
5,992
17,524
8,510
2,356
1,312
1,260
2,479
6,350
2,736
2,848
830
202
7,573
3,937
39,082
1,100
1,050
3,000
1,450
3,000
2,500
2,400'
550
2,300
1,600
300
6,500
500
5,500
1,800
1,200
7,000
6,600
20,500
8,500
3,600
1,600
1,300
2,400
6,500
2,600
3,200
650
250
9,600
4,700
39,000
Totals              	
46,131
141,228
152,750
) R 84
BRITISH COLUMBIA.
XVIII.B.—AREA AND POPULATION—DISTRICTS.
Area in Acres.
Population.
Districts.
1931 Census.
Estimated.
21,500
65,000
17,000
37,120
42,000
1,500
390
3,655
47,360
75,907
45,000
54,145
62,000
35,000
48,000
2,562
3,520
7,044
14,000
30,000
45,000
46,000
65,000
34,000
13,000
76,000
740
24,320
25,564
5,802
867
4,871
3,709
3,274
616
303
1,207
5,537
4,932
3,835
2,279
3,291
4,788
5,892
318
4,640
832
8,182
12,968
1,671
1,629
1,812
1,791
8,521
464
4,786
26,000
7,200
800
7,600
Delta                                       	
4,500
2,600
650
300
Kent                                    .       -       - ■ r	
1,450
7,300
5,800
5,200
2,300
5,200
4,600
Oak Bay      	
6,300
400
5,800
950
9,600
12,500
1,950
1,750
1,900
1,750
11,400
600
4,900
906,753
124,381
141,300
XVIII.C—AREA AND POPULATION—VILLAGES.
Area in Acres.
Population.
Villages.
1931 Census.
Estimated.
160
154
75
430
89
60
1,200
240
821
124
109
295
95
950
790
320
440
220
324
510
202
380
695
355
167
374
222
1,314
306
181
446
272
999
610
352
300
305
402
Pouce Coupe - -   - -	
Torino .   _    .
Totals    	
6,896
8,392
VICTORIA, B.C.:
Printed by Charles F. Banfield, Printer to the King's Most Excellent Majesty.
1939.
1,325-739-698

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