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PROVINCE OF BRITISH COLUMBIA REPORT OF THE DEPARTMENT OF MUNICIPAL AFFAIRS FOR THE YEAR ENDED DECEMBER… British Columbia. Legislative Assembly 1942

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Full Text

 PROVINCE OF BRITISH COLUMBIA
REPORT
DEPARTMENT OF MUNICIPAL
AFFAIRS
FOR   THE   YEAR   ENDED
DECEMBER 31ST, 1940
PRINTED BY
AUTHORITY OP THE LEGISLATIVE ASSEMBLY.
VICTORIA, B.C. :
Printed by Charles P. Banfield, Printer to the King's Most Excellent Majesty.
1941. • To His Honour William Culham Woodward,
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, 1940.
A. WELLS GRAY,
Minister of Municipal Affairs.
Victoria, B.C., September 16th, 19il.
{
\  REPORT OF THE
DEPUTY MINISTER OF MUNICIPAL AFFAIRS.
Victoria, B.C., September 12th, 1941.
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, 1940.
A new schedule, numbered VIII., has been included in this year's report and it gives
valuable information with respect to the sinking fund for the year 1940.
The assessment figures are interesting in that for the first time in some years land
assessment shows an increase of $613,751; this figure does not include the City of Vancouver.
Vancouver shows a decrease of $2,230,000. Improvements have increased in Cities by
$2,317,737; in Districts, $3,017,788; and in Villages, $173,555. In the City of Vancouver
the increase amounted to $2,350,100. The total figures, including Vancouver, show a decrease
in land assessment of $1,616,304 and an increase in improvements of $7,859,100.
There is a net reduction in the municipal debenture debt of $647,924, made up as
follows:—
New issues—
Cities      $683,041
Districts         462,343
Total $1,145,384
Debentures paid off during the year—
Cities   $835,232
Districts    955,724
Villages  :  2,352
Total $1,793,308
A summary of the purposes for which the new issues were made is as follows:—
Dominion 2-per-cent. loans (details shown at end of report)  $517,949
Schools   143,800
Hospitals   78,500
Water      265,000
Sewerage  I  85,000
Local Improvements  36,835
Relief   3,300
Refundings (" Nanaimo " increase offset by reduction in interest) 8,000
City of Armstrong (under section 106, "Municipal Act")  7,000
$1,145,384
All loans before being approved for submission to the electors were carefully examined
by this Department with a view to the necessity, the estimated cost, financial ability to repay
the loan, and determining the relation of the life of the works with respect to maturity dates
of the debentures.
Wherever possible debentures issued were in serial form, adopting the policy of pay as
you go.
Following your instructions, the Department has strongly advised that works other than
those considered absolutely necessary should be laid over until after the war.
We have co-operated with the executive of the Union of British Columbia Municipalities
in obtaining data with respect to municipal projects which might be taken up following the M 6 BRITISH COLUMBIA.
war. The Union executive is co-operating with the Province so that the data when collected
can be submitted to the Federal Government with the hope that arrangements will be made
to have such works financed through the Dominion at low interest rates. This effort should
be well worth while in helping to relieve probable unemployment.
I am glad to be able to report that there have been no further defaults during the year,
but the following municipalities were able, after making arrangements with their bondholders, to have their agreements ratified by the Legislature at the 1940 Session:—
District of Burnaby refunded their outstanding debt by issuing twenty-five-year bonds
bearing interest at 2% per cent, for the first five years, 3% per cent, for the next ten years,
and 4 per cent, for the final ten years.     (See chapter 2, 1940 Statutes.)
District of Coquitlam paid 30 per cent, in cash on the unpaid outstanding debentures
which were issued prior to the incorporation of the City of Port Coquitlam and issued new
twenty-year 3%-per-cent. serial debentures for the other 70 per cent. (See chapter 4, 1940
Statutes.)
City of Rossland refunded its present debt by issuing twenty-year bonds on the annuity
instalment plan with interest at 4 per cent.     (See chapter 44, 1940 Statutes.)
Following the policy inaugurated some few years ago, a third conference of municipal
officials was held at Victoria on June 2nd and 3rd of the present year. These meetings have
been well attended but I hope that in future years more municipalities will be represented,
as the general consensus of opinion is that such gatherings are beneficial to all concerned and
of particular value to municipal officials in carrying out their duties as required under the
various applicable Statutes.
A gradual improvement in the municipal financial position in this Province is evident
and is due in a large measure to the careful management of municipal affairs by Councils
and their officials. The policy inaugurated by yourself of having this Department more
closely associated with their work has, I know, been appreciated. I would like to record the
thanks of this Department for the continued co-operation of both elective and appointive
municipal officials.
E. H. BRIDGMAN,
Deputy Minister. Victoria, B.C., August 30th, 1941.
E. H. Bridgman, Esq.,
Deputy Minister of Municipal Affairs.
Sir,—The report of the Department for the year ended December 31st, 1940, is attached
hereto.
The Condensed Statement of Assets and Liabilities as at December 31st, 1940, is now
a regular schedule of the report. The source for this statement was the printed audited
annual balance-sheet of the municipality.
The following schedule has been added: " VIII.—Sinking Fund Requirements, Levy, Collections, and Disposal for the Year 1940."
The note on Schedule VII. for the year 1940 remains unchanged: " 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."
Schedule XIX.—Area and Population—has not been changed this year, even though there
has been a definite movement of population due to the war. The year 1941 being the decennial period in which the Dominion takes a nation-wide census, it was decided to allow the
present 1931 and estimated figures to stand until such time as the Dominion Statistician
releases the result of the 1941 census.
Figures for the City of Vancouver, when comparable, have been shown separately, the
required information either having been supplied by the Comptroller, on request, or taken
from the 1940 annual report and source noted.
The detail forms required by this Department have now been in use five years and after
five annual examinations the following conclusions have been reached with respect to same:—
(a.)   The effectiveness of the forms has been demonstrated.
(6.)   The information to be obtained from these forms has not been used to advantage by some of the municipalities,
(c.)   These forms are not always correctly filled out by some of the municipalities,
evidently from not understanding the principles underlying their preparation.
However, it can be stated that this year a greater number of the returns were presented
in much more satisfactory form than previously.
The aim of this Department in its effort towards improving general administration and
standardizing municipal accounting methods is, as always, to assist in every way possible, on
request, municipalities desiring such assistance.
R. S. GILCHRIST,
Supervisor of Municipalities.  TABLE OF CONTENTS.
Page.
I. Condensed Statement of Assets and Liabilities as at December 31st, 1940  11
LA.—Cities  11
I.B.—Districts  13
I.C.—Villages  15
II. Assessment in Detail for the Year 1940  17
II.A.—Cities  17
II.B.—Districts  19
II.C—Villages  21
III. Tax Rate Levy, 1940—
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, 1940  29
IV.A.—Cities  29
IV.B.—Districts  31
IV.C—Villages  33
V. Unused Borrowing-power as at December 31st, 1940  34
V.A.—Cities  35
V.B.—Districts I  36
VI. Statement of Maturities of Debenture Debt as at December 31st, 1940, 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, 1940  41
VILA.—Cities  42
VII.B.—Districts  43
VIII. Sinking Fund Requirements, Levy, Collections, and Disposal for the Year 1940  44
VIII.A.—Cities  44
VIII.A1.—Sinking Fund levied—Cities  45
VIII.B.—Districts  46
VIII.B1.—Sinking Fund levied—Districts    47
IX. Unpaid Taxes—Comparative  Statement of Unpaid Taxes as at December 31st,
1931 to 1940, both inclusive  48
IX.A.—Cities  49
IX.B.—Districts  50
IX.C—Villages  51
X. Tax Levy, Collections, and Percentages for the Year 1940  52
X.A.—Cities  53
X.B.—Districts        54
X.C.—Villages  55
XI. Cash in Bank and on Hand as at December 31st, 1940  56
XI.A — Cities  56
XI.B.—Districts  57
XI.C—Villages :  57
XII. Receipts, 1940  59
XII.A.—Cities      59
XII.B.—Districts ■__ 61
XII.C—Villages    61 M 10 BRITISH COLUMBIA.
Page.
XIII. Disbursements, 1940 ,.„•____  63
XIII.A.—Cities  63
XIII.B.—Districts ,  65
XIII C.—Villages  67
XIV. Public Utilities, 1940 .  69
XIV.A.—Electric Light—Cities and Districts V_ 70
XIV.B.—Waterworks—Cities    71
XIV.C.—Waterworks—Districts and Villages f  72
XIV.D.—Other  73
XV. Tax Sale Lands as at December 31st, 1940  74
XV.A.—Cities   ',  74
XV.B.—Districts    75
XV.C—Villages  75
XVI. Percentage   Relationship   of   the   Assessed   Value   of   Lands   and   Improvements
acquired through Tax Sales to 1940 Assessment  77
XVI.A.—Cities  77
XVI.B.—Districts '. ^  79
XVI.C—Villages '.  81
XVII. Certificates of Approval issued on Money By-laws during 1940  83
XVIII. British   Columbia  Municipalities — Incorporated  Name,  Date  of  Incorporation,
Officials—
XVIII.A.—Cities  85
XVIII.B.—Districts  86
■    XVIII.C—Villages.'  87
XIX. Area and Population  88
XIX.A.—Cities  88
XIX.B— Districts .......  89
XIX.C—Villages  89
" The Municipal Improvements Assistance Act, 1938."
XX. Loans approved by the Dominion as at December 31st, 1940 i  92
XXI. Debentures issued in Favour of the Dominion  as at December 31st, 1940  93 I.—CONDENSED STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31st, 1940.
M 11
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 Unpaid Taxes
Bank and (Land and
on Hand Improve-
(other than ments Taxes,
Sinking 1940 and
Fund). Prior).
Cities—LA	
Districts—LB—
Villages—I.C_...
Totals -
Vancouver -
Grand totals..
I
$29,691,414
13,404,812
193,915
$7,596,059
4,741,582
$43,290,141
52,287,618
$12,337,641
18,205,382
$95,577,759
$30,543,023
$5,915,587
4,146,236
2,996
$10,064,819
5,453,796
$15,518,615
$716,502
$1,576,335
308,409    |      1,051,573
I
17,025    I 19,479
Accounts
Receivable
(less Reserve
for
Bad Debts,
if any).
Other Assets.
Total Assets.
$632,655
391,789
4,069
1,041,936
538,001
$2,647,387    |    $1,028,513
I
2,712,972    J 637,358
:,579,937    j    $5,360,359    |    $1,665,871
i I	
I
$2,106,986 |  $48,235,538
I
976,272 |   25,020,673
4,517    j 242,001
Liabilities.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
$33,893,230
11,870,076
32,648
5,087,775
5,021,469
$11,109,244
$73,498,212    j      $45,795,954
i
87,856,596    I        71,458,838
$161,354,808
$117,254,792
$85,044
747,473
Demand Loans.
Provincial
Government.
Dominion
Government
re M.I.A.
Act.*
32,517
$354,110
354,214
$27,600
5,000
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.
$218,205
385,574
$708,324
$832,517
$708,324
$32,600    |       $603,779
     |      4,120,567
$32,600 $4,724,346
$1,363,719
2,105,597
3,961
$1,545,412
2,167,359
1,000
$502,419
454,070
855
$3,473,277
892,137
5,713,771
725,318
4,365,414    |    $4,439,089
$957,344
1,865,543
$2,822,887
$37,989,739
18,089,363
38,464
$56,117,566
79,062,403
$12,787,249
7,812,757
203,537
$20,803,543
8,794,193
$3,422,897
$135,179,969
$29,597,736
3,422,897
$2,541,450    |
I
881,447    |
!
     |
* " The Municipal Improvements Assistance Act, 1938."
LA.—CONDENSED STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31st, 1940—CITIES.
Cities.
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,
1940 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.
Dominion
Government
re M.I.A.
Act.*
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.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
Alberni 	
Armstrong —
Chilliwack .„.
Courtenay	
Cranbrook—..
Cumberland..
Duncan	
Enderby	
Fernie	
Grand Forks
Greenwood _..
Kamloops	
Kaslo	
Kelowna	
Ladysmith	
Merritt	
Nanaimo	
Nelson	
New Westminster-
North Vancouver-
Port Alberni	
Port Coquitlam	
Port Moody	
Prince George	
Prince Rupert	
Revelstoke	
Rossland	
Salmon Arm	
Slocan	
Trail .
Vernon._.
Victoria -
Totals..
$93,074
112,314
235,132
215,041
382,457
3,814
84,148
92,599
258,498
203,730
29,734
724,683
No report
440,808
111,576
3,522
929,237
1,211,061
3,983,120
308,813
239,786
299,140
233,256
211,070
1,922,083
498,260
247,216
117,232
10,437
320,783
652,427
15,516,363
$29,691,414
$12,740
40,323
204,343
113,632
242,465
25,575
2,288
31,024
354,176
available.
269,145
115,731
364,912
590,398
2,055,732
1,097,992
116,476
242,269
71,364
58,291
510,772
160,440
101,898
551,178
103,514
159,381
$7,596,059
$28,247
11,634
14,766
2,399
13,938
64
13,808
90,394
62,286
40,604
46,256
29,629
17,901
84,191
49,345
27,386
538,916
1,223,153
60,954
259,403
223,632
299,669
507,452
62,810
3,778
7,548
52,485
2,232
101,029
2,039,678
$1,338
1,563
30,893
1,190
4,908
4,724
4,695
9,109
2,051
3,249
91
10,007
58,258
2,290f
3,734
42,977
18,999
154,777f
39,054
4,573
7,843
1,590
11,434
84,130
1,072
l,345f
1,198
1,521
11,223
11,262
502,228
$5,915,587
$716,502
$7,750
5,696
16,711
7,409
16,189
1,730
3,512
5,025
16,799
6,846
3,520
42,672
11,422
5,475
11,480
29,435
24,888
232,315
85,012
27,809
10,630
10,536
14,393
459,979
24,645
30,568
9,496
2,776
54,416
24,668
372,533
$6,190
2,288
7,663
4,684
7,634
325
984
1,549
3,977
6,100
2,120
13,353
17,240
7,146
4,237
20,788
58,957
93,316
46,983
8,029
7,622
3,669
13,785
14,143
21,530
1,643
3,882
1,079
3,965
17,451
230,323
$1,576,335
$632,655
$573
3,993
373
12,386
9,475
3,687
25
593
500
200
99,466
28,726
734
62,993
171,858
1,066,526
268,842
2,826
3,559
250
27,963
41,400
33,452
7,325
18,334
633
240,294
$149,912
177,811
509,881
356,741
677,066
14,280
119,003
122,683
374,507
313,435
76,069
1,290,613
855,228
140,542
222,895
1,499,687
2,103,547
7,815,148
3,069,849
460,453
830,466
544,297
636,605
3,539,959
802,209
289,185
241,254
68,298
962,131
910,984
19,060,800
$42,500
73,993
363,600
192,700
381,718
5,350
59,591
25,995
2,500
92,331
587,082
517,700
235,000
1,126,900
1,289,944
6,800,666
3,359,790
284,238
504,350
205,030
137,700
1,796,804
433,000
196,500
190,900
1,196,208
345,418
13,445,722
$2,106,986
$48,235,538
$33,893,230
$13,500
$990
5,000
57,072
3,000
5,982
2,000
11,000
$85,044
19,889
12,450
17,362
5,166
120,800
71,812
30,000
9,000
15,718
2,000
17,496
18,000
917
$354,110
$8,850
18,750
$27,600
$2,000
10,000
34,000
69,500
13,000
12,000
23,000
12,400
42,305
$218,205
$3,553
1,034
12,435
13,061
11,673
1,065
1,735
1,434
6,353
2,232
207
11,718
1,739
11,067
4,772
19,071
12,076
138,679
942,493
10,739
3,306
5,299
14,610
30,787
2,898
6,342
4,502
1,108
28,303
4,756
54,672
$1,363,719
$2,134
1,000
7,546
20,453
1,000
106,393
1,090
44,869
618,577
436,725
78,552
1,100
179,276
41,988
4,709
$570
3,342
128,040
1,000.
34,942
2,247
48,001
166,947
181
11,988
337
31,609
72,846
$64,257
87,219
377,035
213,307
551,884
6,415
63,326
28,419
135,135
99,563
92,221
613,497
523,529
28,429
244,938
1,306,753
1,348,889
7,128,658
5,128,807
308,158
965,369
304,599
186,497
2,055,972
476,898
215,242
196,688
43,096
1,271,525
350,174
13,573,240
$85,655
90,592
132,846
143,434
125,182
7,865
55,677
94,264
239,372
213,872
677,116
331,699
112,113
192,934
754,658
686,490
152,295
450,108
1,483,987
325,311
73,943
44,566
25,202
560,810
5,487,560
$1,545,412
$502,419
$37,989,739
$12,787,249
$16,152
22,043
2,058,958
134,903
309,394
$2,541,450
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
30
31
32
* " The Municipal Improvements Assistance Act, 1938."
f Overdraft. LB.—CONDENSED STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31st, 1940—DISTRICTS.
M 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,
1940 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.
Dominion
Government
re M.I.A.
Act.*
Bank.
1. Burnaby ...
$4,488,082
143,452
59,420
180,838
808,801
327,568
$293,928
44,528
27,056
54,412
252,381
187,742
$2,074,086
1,655
2,562
68,690
15,571
153,245
60
661
3,105
24,128
24,132
10,870
14,971
17,989
1,340,508
57,622
14,904
60,797
7,687
58,286
13,571
13,342
2,580
1,150
27,468
40,079
$9,302
2,018
1,991
965f
12,740
22,926
3,300
1,558
5,169
1,229
311
3,301
3,720f
10,147
15,080
93,156
2,359
4,752
484
2,207
21,925
327
1,784
l,413f
60,103
695
251
37,392
$281,592
20,855
5,565
26,532
27,277
16,511
6
2,615
6,017
37,504
24,284
21.540
$107,781
2,635
281
5,133
4,774
562
$100,959
56,138
9,667
26,633
14,643
755
$7,355,730
271,281
106,542
361,273
1,136,187
709,309
3,366
14,450
68,878
151,916
453,555
107,120
170,750
120,634
3,059,469
1,420,290
66,813
1,656,710
42,251
2,191,981
1,349,272
92,666
98,158
223,887
743,037
554,537
106,804
2,383,807
$2,403,002
122,200
28,000
135,890
673,168
445,800
7,000
20,000
8,425
112,222
2,000
20,000
28,470
2,032,841
615,799
13,000
1,095,714
$593,870
$189,543  •
$180,000
21,628
$1,082,688
1,000
548
690
14,171
6,873
$1,042,466
$301,598
$5,793,167
144,828
31,548
189,254
697,974
461,102
$1,562,563
126,453
74,994
172,019
438,213
248,207
3,366
6,840
46,333
82,545
316,085
59,466
148,909
83,818
1
2. Chilliwhack	
?,
3. Coldstream.	
3,000
10,000
3
4. Coquitlam 	
6,328
9,635
7,429
$5,000
31,346
4
5. Delta '	
1,000
1,000
5
6. Esquimalt	
6
7. Fraser Mills ,	
7
8. Glenmore 	
9,226
35,462
83.3K9
349
18,654
41
471
3,856
2,966
2 281
610
2,545
14,034
377
17,619
100
4,336
815,724
4,322
1,114
25,921
5,009
15,793
23,815
896
4,372
10,433
1,686
18,037
384
32,500
7,610
22,545
69,371
137,470
47,654
21,841
36,816
3,940,916
693,879
16,060
1,121,660
8,988
1,434,251
909,300
24,534
56,912
12,433
402,568
218,464
105,816
1,482,402
8
9. Kent	
2,222
29
9
10. Langley	
1,840
23,385
14,690
14,585
30,000
21,600
12,450
10
11. Maple Ridge	
353_K4a     !                24.934
3,242
1,000
1,741
124
904,800
14,524
11
12. Matsqui.   	
58,088
124,756
69,564
1,040
3,583
1,067,645
273,166
2,707
694,514
12
13. Mission •	
20 fifil      I                4 089
13
14. North Cowichan    .
18,149
137,872
22,559
4,254
25,483
7,290
46,832
48,642
11,912
12,874
46,719
8,099
71,324
91
78,514
1,199
25,124
11,463
3,947
42,187
1,230
19,964
j           41,652
2,098
1,347
1,873
15,078
40,836
1,708
47,220
3
473,240
57,768
2,668
3,593
3,886
14
15. North Vancouver	
136,000
49,251
2,300
$881,447
15
16. Oak Bay	
904,556
35,974
825,384
25,560
1,530,583
703,486
48,908
34,006
174,811
487,700
399,106
102,420
1,390,159
59,234
726,411
50,753
535,050
33,263
757,730
439,972
68,132
41,246
211,454
340,469
336,073
988
901,405
16
17. Peachland	
1,946
17
18. Penticton	
1,750
30,000
2,500
5,000
2,000
45,000
25
"626
196,134
18
19. Pitt Meadows    .
1,603
19
20. Richmond 	
445,577
484,838
16,079
35,334
88,532
35,158
1,219,900
828,422
19,500
35,000
2,424
11,049
?0
21. Saanich	
16,014
1,638
2]
22. Salmon Arm 	
22
23. Spallumcheen	
10,233
747
13,057
1,825
2,334
53,094
12,540
23
24. Sumas	
2-1
25. Summerland	
131,532
672
395,718
115,950
104,755
1,387,300
3,000
2,164
4,047
25
26. Surrey	
35,430
?6
27. Tadanac	
677
27
28. West Vancouver	
680,911
96,517
!            7,725
54,877
98
Totals	
$13,404,812
$4,741,582
$4,146,236
$308,409
I    <ei n?;i K79    I       «sqi 7sq
$976,272
$25,020,673
$11,870,076
$747,473
|      $354,214
|          $5,000
$385,574
<£9 IflK £Q7       i       «9 1C7 QKQ
$454,070
$18,089,363
$7,812,757
$881,447
1
* " The Municipal Improvements Assistance Act, 1938."
f Overdraft. I.C—CONDENSED
STATEMENT OF ASSETS AND
LIABILITIES AS AT
DECEMBER 31st, 1940—VILLAGES.
M
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,
1940 and
Prior)..
Accounts
Receivable
(less Reserve
for
Bad Debts,
if any).
Other Assets.
Total Assets.
Total
Debenture
Debt.
Matured
Debentures
unpaid.
Demand Loans.
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.
Villages.
Provincial
Government.
Dominion
Government
re M.I.A.
Act.*
Bank.
Accounts
Payable.
$18,399
3,220
242
58,178
5,409
8,228
19,472
796
25,005
598
1,550
5,704
446
17,693
5,054
14,695
500
2,075
6,651
$606
$26
268
$507
310
$223
$19,761
3,898
1,835-
66,053
7,239
9,951
22,245
4,303
31,958
1,350
2,616
8,360
2,243
21,299
9,501
16,279
1,786
3,334
7,990
$1,456
65
1,174
62
$1,456
65
1,174
33,446
$18,305
3,833
661
32,607
7,239
9,908
22,109
4,303
30,810
1,350
2,616
8,360
2,243
20,338
9,501
16,279
1,751
3,334
7,990
l
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
$100
3. Chapman Camp	
58    1                 310
1,225
809
5
232
30
12
105
4,373
1,116
1,400
901
459
2,605
552
674
572
1,437
44
685
324
1,226
640
335f
2,659
309
53
713
216
3,945
200
392
2,062
360
2,322
2,711
946
60
619
785
34
400
38
25
2,820
$32,648
$736
43
17
43
136
1,148
1,104
     1     	
119
298
148
$1,000
2
20
13. Silverton  	
1,165
75
65
51
961
961
986
263
35
35
19. Williams Lake	
889
$193,915
$2,996
$17,025    1          $19,479
$4,069
$4,517
$242,001
$32,648
     1      	
.       1    	
$3,961
$1,000
$855
$38,464
$203,537
1
1
* " The Municipal Improvements Assistance Act, 1938."
t Overdraft. Cities—II.A-.
Districts—H.B.-
IL—ASSESSMENT IN DETAIL FOR THE YEAR 1940.
Value of
Land.
Villages—II.C	
Totals	
Vane ouver	
Grand totals
$71,112,494
68,357,248
2,022,769
Total
Assessed
Value of
Land exempted from
Taxation.
$24,297,174
16,869,024
402,508
Total
Assessed
Valuation of
Land for
Taxation.
$46,815,320
51,488,224
1,620,261
$141,492,511
151,568,565
$41,568,706
36,125,195
$293,061,076
$77,693,901
$99,923,805
115,443,370
$215,367,175
Total
Assessed
Value of
Improvements.
Total
Assessed
Value of
Imp rovements
exempted
from
Taxation.
$117,866,150
131,988,191
4,994,933
|    $30,522,793
I
31,872,985
Total
Valuation of
Improvements.
$87,343,357
100,115,206
>,432    |        4,055,501
$254,849,274    |    $63,335,210    |  $191,514,064
I i
217,450,103    I      32,209,735    I    185,240,368
$472,299,377
$95,544,945    I  $376,754,432
I
Total Assessments less Exemptions.
Land.
Improvements.
Total.
$46,815,320
51,488,224
1,620,261
$87,343,357    |  $134,158,677
I
100,115,206    |    151,603,430
i
4,055,501     I        5,675,762
$99,923,805    |  $191,514,064    j  $291,437,869
I i
115,443,370    I    185,240,368    I    300,683,738
$215,367,175    | $376,754,432    |  $592,121,607
i !
Limit of
Assessed
Valuation of
Improvements
Taxable.
Taxable Values.
Land.
Improvements.
$65,507,508    | $46,815,320    |    $65,507,508
! j
75,086,401     | 51,488,224    j      75,086,401
j
2,027,747    j 1,620,261    j        2,027,747
$142,621,656    |    $99,923,805
I
92,620,184    |    115,443,370
$142,621,656
92,620,184
$235,241,840    | $215,367,175    |  $235,241,840
I I
Total.
Values actually taxed.
Land.
$112,322,828    j    $46,815,320
126,574,625    |      51,488,224
3,648,008    |        1,620,261
Improvements.
$36,252,186
36,782,067
1,981,595
Total.
$83,067,506
88,270,291
3,601,856
$242,545,461     |    $99,923,805    |    $75,015,848    |  $174,939,653
1 I I
208,063,554    [    115,443,370    |      92,620,184    |    208,063,554
$450,609,015    I  $215,367,175    I  $167,636,032    I  $383,003,207
M 17
II.A.—ASSESSMENT IN DETAIL AND TAX RATE FOR THE YEAR 1940—CITIES.
Cities.
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.
Taxable Values.
Land.
Improvements.
Values actually taxed.
Land.
Improvements.
Per Cent, of
Improvements
actually
taxed.
Total.
Tax Rate.
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	
I. Port Coquitlam	
Port Moody	
Prince George	
Prince Rupert	
Revelstoke	
Rossland	
Salmon Arm	
Slocan	
Trail	
Vernon 	
Victoria	
Totals .
$386,272
393,349
821.280
398,701
641,213
136,692
489,141
321,513
504,481
570,520
204,501
2,084,033
219,822
1,577,665
323,445
745,259
2,029,632
1,892,144
12,412,866
6,132,285
1,044,014
1,373,608
1,062,868
1,851,657
3,562,415
910,400
485,965
349,434
80,815
1,634,395
1,553,360
24,918,749
$141,385
67,025
96,950
45,555
80,970
17,250
34,950
112,630
241,853
301,575
156,400
309,700
55,616
334,270
79,200
517,019
258,455
235,490
4,426,208
3,981,005
300,752
780,579
538,778
1,228,653
1,968,460
286,500
69,420
63,156
53,085
127,460
312,395
7,074,430
$71,112,494
$24,297,174
$244,887
326,324
724,330
353,146
560,243
119,442
454,191
208,883
262,628
268,945
48,101
1,774,333
164,20*6
1,243,395
244,245
228,240
1,771,177
1,656,654
7,986,658
2,151,280
743,262
593,029
524,090
623,004
1,593,955
623,900
416,545
286,278
27,730
1,506,935
1,240,965
17,844,319
$46,815,320
$561,100
$76,950
634,740
218,000
1,945,950
316,500
1,029,550
124,760
1,691,570
329,150
309,130
91,800
1,407,115
247,500
353,430
125,240
1,545,575
669,178
708,550
199,520
197,600
103,040
4,921,070
839,050
375,840
149,540
4,598,900
626,925
369,875
61,650
609,400
119,080
4,270,590
425,930
5,358,365
1,063,015
17,749,395
4,978,770
4,203,000
654,425
2,402,350
293,870
711,075
69,150
517,075
39,000
1,495,810
128,720
5,376,055
2,130,745
1,925,960
506,700
2,045,660
311,350
728,215
149,505
77,620
16,540
5,679,990
750,000
3,369,295
796,600
40,696,300
13,910,590
I
$484,150
416,740
1,629,450
904,790
1,362,420
217,330
1,159,615
228,190
876,397
509,030
94,560
4,082,020
226,300
3,971,975
308,225
490,320
3,844,660
4,295,350
12,770,625
3,548,575
2,108,480
641,925
478,075
1,367,090
3,245,310
1,419,260
1,734,310
578,710
61,080
4,929,990
2,572,695
26,785,710
$117,866,150 [ $30,522,793 | $87,343,357
$244,
326;
724;
353;
560,
119:
454,
208,
262;
268
48
1,774
164
1,243
244
228
1,771
1,656
7,986
2,151
743
593
524
623
1,593
623,
416,
286,
27,
1,506,
1,240,
17,844,
887
,324
,330
146
243
,442
191
883
,628
,945
,101
,333
,206
,395
,245
,240
,177
,654
,658
,280
,262
,029
,090
,004
955
,900
545
278
730
935
965
319
$484,150
416,740
1,629,450
904,790
1,362,420
217,330
1,159',615
228,190
876,397
509,030
94,560
4,082,020
226,300
3,971,975
308,225
490,320
3,844,660
4,295,350
12,770,625
3,548,575
2,108,480
641,925
478,075
1,367,090
3,245,310
1,419,260
1,734,310
578,710
61,080
4,929,990
2,572,695
26,785,710
$46,815,320 I $87,343,357
$729,037
743,064
2,353,780
1,257,936
1,922,663
336,772
1,613,806
437,073
1,139,025
777,975
142,661
5,856,353
390,506
5,215,370
552,470
718,560
5,615,837
5,952,004
20,757,283
5,699,855
2,851,742
1,234,954
1,002,165
1,990,094
4,839,265
2,043,160
2,150,855
864,988
88,810
6,436,925
3,813,660
44,630,029
$134,158,677
$363
312
1,222,
678,
1,021
162
869
171,
657,
381
70
3,061
169
2,978
231
367
2,883,
3,221,
9,577
2,661,
1,581
481
358
1,025,
2.433,
1,064,
1,300,
434,
45,
3,697,
1,929,
20,0*89,
,112
,555
,087
,592
815
997
,711
142
,297
772
,920
515
725
,981
,168
,740
,495
,512
969
431
,360
,443
,556
317
982
,445
,732
,032
,810
,492
,521
,282
$244,
326,
724,
353,
560,
119,
454,
208,
262,
268,
48,
1,774,
164,
1,243,
244,
228,
1,771,
1,656,
7,986,
2,151,
743,
593,
524,
623,
1,593,
623,
416,
286,
27,
1,506,
1,240,
17,844,
,887
,324
,330
,146
,243
,442
,191
,883
,628
,945
,101
,333
,206
,395
,245
,240
,177
,654
,658
280
,262
029
090
004
955
900
545
278
730
935
965
319
$363,112
312,555
1,222,087
678,592
1,021,815
162,997
869,711
171,142
657,297
381,772
70,920
3,061,515
169,725
2,978,981
231,168
367,740
2,883,495
3,221,512
9,577,969
2,661,431
1,581,360
481,443
358,556
1,025,317
2,433,982
1,064,445
1,300,732
434,032
45,810
3,697,492
1,929,521
20,089,282
$65,507,508 | $46,815,320 | $65,507,508
$607,999
638,879
1,946,417
1,031,736
1,582,058
282,439
1,323,902
380,025
919,925
650,717
119,021
4,835,848
333,931
4,222,376
475,418
595,980
4,654,67i
4,878,166
17,564,627
4,812,711
2,324,622
1,074,471
882,646
1,648,321
4,027,93|
1,688,345
1,717,277
720,310
73,540;
5,204,427,
3,170,486
37,933,601
$244,887
326,324
724,330
353,146
560,243
119,442
454,191
208,883
262,628
268,945
48,101
1,774,333
164,206
1,243,395
244,245
228,240
1,771,177
1,656,654
7,986,658
2,151,280
743,262
593,029
524,090
623,004
1,593,955
623,900
416,545
286,278
27,730
1,506,935
1,240,965
17,844,319
$242,075
208,370
488,835
452,395
681,210
108,665
347,884
114,095
482,018
254,515
31,520
2,041,010
113,150
1,323,992
154,112
98,064
384,466
2,147,675
Nil
1,774,287
527,120
160,481
119,519
Nil
1,135,858
709,630
693,724
289,355
6,108
2,464,995
1,286,347
17,410,711
$112,322,828
$46,815,320 1 $36,252,186
50
50
30
50
50
50
30
50
55
50
331/3
50
50
33 y3
50
20
10
50
Nil
50
25
25
25
Nil
35
50
40
50
10
50
50
65
$486,962
534,694
1,213,165
805,541
1,241,453
228,107
802,075
322,978
744,646
523,460
79,621
3,815,343
277,356
2,567,387
398,357
326,304
2,155,643
3,804,329
7,986,658
3,925,567
1,270,382
753,510
643,609
623,004
2,729,813
1,333,530
1,110,269
575,633
33,838
3,971,930
2,527,312
35,255,030
Mills.
50.0 (30)
40.0
55.0
31.0
40.0
40.0
40.0
38.0
50.0
40.0
64.0
40.0
40.0
44.0
39.0
60.0
60.0
33.33 (26.18) I 18
70.0
52.0
55.0
55.0
40.0
65.0
47.5
44.0
60.0
43.0
40.0
45.0
48.0
40.0
19
j 20
I 21
I 22
I 23
I 24
25
26
27
28
29
30
31
32
$83,067,506
Bracketed figures represent tax on improvements. II.B.—ASSESSMENT IN DETAIL AND TAX RATE FOR THE YEAR 1940—DISTRICTS.
M 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.
Taxable Values.
Land.
Improvements.
Total.
Values actually taxed.
Land.
Improvements.
Per Cent, of
Improvements
actually
taxed.
Total.
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. 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	
$13,346,
3,413,
623,
1,554,
3,545,
2,103,
142,
148,
811,
2,357,
1,588,
1,327,
774,
1,221,
6,133,
3,360,
235,
2,064,
690,
4,948,
4,019,
828,
1,525,
870,
1,081,
5,382,
193,
4,062,
585
617
597
836
839
629
730
630
878
007
293
020
675
445
143
880
215
445
,690
,629
306
,772
,295
,705
967
902
136
382
$7,123,
39,
615,
56,
1,053,
1,
1,
14,
105,
89,
108,
74,
97,
4,283,
221,
72,
260,
109,
431,
535,
81,
5,
15,
70,
557,
080
720
365
565
104
295
,254
255
,237
,275
450
,813
,158
,560
,776
,620
,310
,550
,110 |
,619  |
,990 j
,685 J
,065  |
,174 I
I
111
844,015
$6,223,505
3,373,897
623,232
939,271
3,489,735
1,050,334
141,476
147,375
797,641
2,251,732
1,498,843
1,218,207
700,517
1,123,885
1,849,367
3,139,260
162,905
1,803,895
581,580
4,517,010
3,483,316
747,087
1,520,230
855,531
1,011,099
4,825,791
193,136
3,218,367
$13,748,
2,621,
297,
7,362,
2,086,
10,396,
639,
278,
676,
2,902,
2,560,
2,570,
5,771,
2,640,
3,040,
9,290,
175,
4,770,
444,
4,244,
10,574,
960,
457
630
1,863,
4,593,
30,539
5,849
895
010
434
640
490
945
878
640
165
262
906
,860
,282
,165
,200 |
,420   ;
,430 j
,330 j
,730 |
,430 |
,241 j
,735 j
,635 [
,525 |
354 j
590  j
460 |
$2,592,600
148,950
500
6,110,200
164,370
8,653,850
35,550
36,760
90,530
120,727
135,355
67,404
85,350
594,010
289,720
22,000
468,300
35,000
300,969
1,242,806
30,600
3,050
16,300
107,930
216,014
10,009,000
295,140
$11,156,295
2,472,060
296,934
1,252,440
1,922,120
1,743,095
639,878
243,090
639,405
2,811,732
2,440,179
2,435,505
5,703,878
2,554,815
2,446,190
9,000,700
153,430
4,302,030
409,730
3,943,461
9,331,435
930,135
454,585
614,225
1,755,609
4,377,340
20,530,590
5,554,320
$68,357,248
$16,869,024
,488,224
$131,9
!,191
$31,872,985 \  $100,115,206
$6,223,505
3,373,897
623,232
939,271
3,489,735
1,050,334
141,476
147,375
797,641
2,251,732
1,498,843
1,218,207
700,517
1,123,885
1.849,367
3,139,260
162,905
1,803,895
581,580
4,517,010
3,483,316
747,087
1,520,230
855,531
1,011,099
4,825,791
193,136
3,218,367
$11,156,295
2,472,060
296,934
1,252,440
1,922,120
1,743,095
639,878
243,090
639,405
2,811,732
2,440,179
2,435,505
5,703,878
2,554,815
2,446.190
9,000,700
153,430
4,302,030
409,730
3,943,461
9,331,435
930,135
454,585
614,225
1,755,609
4,377,340
20,530,590
5,554,320
$51,488,224
$100,115,206
$17,379,800
5,845,957
920,166
2,191,711
5,411,855
2,793,429
781,354
390,465
1,437,046
5,063,464
3,939,022
3,653,712
6,404,395
3,678,700
4,295,557
12,139,960
316,335
6,105,925
991,310
8,460,471
12,814,751
1,677,222
1,974,815
1,469,756
2,766,708
9,203,131
20,723,726
8,772,687
$8,367,221
1,854,045
222,700
939,330
1,441,590
1,307,321
479,908
182,318
479,554
2,108,799
1,830,134
1,826,629
4,277,909
1,916,112
1,834,642
6,750,525
115,072
3,226,522
307,297
2,957,595
6,998,576
697,602
340,938
460,668
1,316,707
3,283,005
15,397,942
4,165,740
$151,603,430
$75,086,401
$6,223,505
3,373,897
623,232
939,271
3,489,735
1,050,334
141,476
147,375
797,641
2,251,732
1,498,843
1,218,207
700,517
1,123,885
1,849,367
3,139,260
162,905
1,803,895
581,580
4,517,010
3,483,316
747,087
1,520,230
855,531
1,011,099
. 4,825,791
193,136
3,218,367
$51,488,224
$8,367,221
1,854,045
222,700
939,330
1,441,590
1,307,321
479,908
182,318
479,554
2,108,799
1,830,134
1,826,629
4,277,909
1,916,112
1,834,642
6,750,525
115,072
3,226,522
307,297
2,957,595
6,998,576
697.602
340,938
460,668
1,316,707
3,283,005
15,397,942
4,165,740
$14,590,726
5,227,942
845,932
1,878,601
4,931,325
2,357,655
621,384
329,693
1,277,195
4,360,531
3,328,977
3,044,836
4,978,426
3,039,997
3,684,009
9,889,785
277,977
5,030,417
888,877
7,474,605
10,481,892
1,444,689
1,861,168
1,316,199
2,327,806
8,108,796
15,591,078
7,384,107
$75,086,401
$126,574,625
$6,223,505
3,373,897
623.232
939,271
3,489,735
1,050,334
141,476
147,375
797,641
2,251,732
1,498,843
1,218,207
700,517
1,123,885
1,849,367
3,139,260
162,905
1,803,895
581,580
4,517,010
3,483,316
747,087
1,520,230
855,531
1,011,099
4,825,791
193,136
3,218,367
$5,578,147
988,824
Nil
375,732
961,060
871,547
319,939
121,545
Nil
1,405,866
1,220,089
414,035
3,422,326
1,277,408
1,223,095
4,500,350
38,357
1,075,507
204,865
1,971,730
4,199,146
139,520
Nil
307,112
Nil
2,188,670
3,421,765
555,432
50
40
Nil
30
50
50
50
50
Nil
50
50
17
60
50
50
50
25
25
50
50
45
15
Nil
50
Nil
50
162/s
10
11,801,652
4,362,721
623,232
1,315,003
4,450,795
1,921,881
461,415
268,920
797,641
3,657,598
2,718,932
1,632,242
4,122,843
2,401,293
3,072,462
7,639,610
201,262
2,879,402
786,445
6,488,740
7,682,462
886,607
1,520,230
1,162,643
1,011,099
7,014,461
3,614,901
3,773,799
$51,488,224
$36,782,067
$88,270,291
Mills.
47.0
230
35.0
46.0
18.25
39.0
12.0
30.0
25.0
(A)
(B)
(C)
(D)
(E)
58.0
25.0
26.5
44.0
20.5
22.0
31.0
31.0
23.7
25.0
36.0
32.5
37.0
61.0
6
7
8
9
10
11
12
13
14
15
16
17
18
19
| 20
|  21
|  22
j  23
|  24
|  25
|  26
| 27
I 28
(A)
(B)
Rate—Improved lands
Wild lands 	
Improvements  —
Mills.
. 25.0
. 45.0
. 20.0
For school purposes 50'% of improvements are taxed.
For general purposes 20% of improvements are taxed.
Rate—Improved lands 	
Wild lands 	
Improvements  	
28.5
42.5
28.5
(C) Rate—Improved lands
Wild lands 	
Improvements  —
(D) Rate—Improved lands
Wild lands 	
Improvements  —
Mills.
. 36.0
_ 50.0
. 36.0
. 25.0
. 40.0
. 25.0
(E)   Rate—Improved lands :
North Cowichan  School District  	
Duncan Consolidated School District.,
Chemainus School District	
Mills.
. 24.4
. 27.6
. 30.9 LLC.—ASSESSMENT IN DETAIL AND TAX RATE FOR THE YEAR 1940—VILLAGES.
M 21
Villages.
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.
Taxable Values.
Land.
Improvements.
Total.
Values actually taxed.
Land.
Improvements.
Per Cent, of
Improvements
actually
taxed.
Total.
Tax Rate.
1. Abbotsford
2,
Burns Lake	
Chapman Camp...
Creston	
Dawson Creek	
Gibsons Landing-
Hope 	
McBride	
Mission	
New Denver	
Pouce Coupe	
Quesnel	
Silverton	
Smithers	
Stewart	
Terrace	
Tofino	
Vanderhoof	
Williams Lake .
$121,930
30,945
24,513
208,335
21,60.5
42,132
141,010
53,419
488,489
32,857
11,790
151,840
18,200
260..060
202,424
71,558
20,372
35,780
85,510
$6,420
10,225
$2,022,769
16,945
725
2,060
25,248
11,450
41,580
14,370
68,420
3,380
119,890
47,366
25,180
1,999
2,700
4,550
$402,508
$115,510
20,720
24,513
191,390
20,880
40,072
115,762
41,969
446,909
18,487
11,790
83,420
14,820
140,170
155,058
46,378
18,373
33,080
80,960
$297,420
155,170
264,750
632,565
196,182
52,550
140,580
175,970
790,238
105,875
81,076
453,725
74,020
605,225
279,017
121,980
92,470
172,955
303,165
$1,620,261
$4,994,933
$12,500
61,500
153,900
8,550
600
17,300
27,447
171,560
26,850
126,400
20,610
143,700
42,570
10,850
14,220
47,800
53,075
$939,432
$284,920
93,670
264,750
478,665
187,632
51,950
123,280
148,523
618,678
79,025
81,076
327,325
53,410
461,525
236,447
111,130
78,250
125,155
250,090
$115,510
20,720
24,513
191,390
20,880
40,072
115,762
41.969
446,909
18,487
11,790
83.420
14,820
140,170
155,058
46,378
18,373
33,080
80,960
4,055,501
$1,620,261
$284,920
93,670
264,750
478,665
187,632
51,950
123,280
148,523
618,678
79,025
81,076
327,325
53,410
461,525
236,447
111,130
78,250
125,155
250,000
$4,055,501
$400,430
114,390
289,263
670,055
208,512
92,022
239,042
190,492
1,065,587
97,512
92,866
410,745
68,230
601,695
391,505
157,508
96,623
158,235
331,050
$142,460
46,835
132,375
239,332
93,816
25,975
61,640
74,261
309,339
39,512
40,538
163,662
26,705
230,762
118,223
55,565
39,125
62,577
125,045
$5,675,762
>,027,747
$115,510
20,720
24,513
191,390
20,880
40,072
115,762
41,969
446,909
18,487
11,790
83,420
14,820
140,170
155,058
46,378
18,373
33,080
80,960
$142,460
46,835
132,375
239,332
93,816
25,975
61,640
74,261
309,339
39,512
40,538
163,662
26,705
230,762
118,223
55,565
39,125
62,577
125,045
$257,970
67,555
156,888
430,722
114,696
66,047
177,402
116,230
756,248
57,999
52,328
247,082
41,525
370,932
273,281
101,943
57,498
95,657
206,005
$1,620,261 |  $2,027,747
I
$3,648,008
$115,510
20,720
24,513
191,390
20,880
40,072
115,762
41,969
446,909
18,487
11,790
83,420
14,820
140,170
155,058
46,378
18,373
33,080
80,960
$142,460
46,835
132,375
239,332
93,816
25,975
61,640
74.261
309,339
39,512
40.538
163,662
26,705
184,610
118,223
55,565
39,125
62,577
125,045
50
50
50
50
50
50
50
50
50
50
50
50
50
40
50
50
50
50
50
I
$257,970
67,555
156,888
430,722
114,696
66,047
177,402
116,230
756,248
57,999
52,328
247,082
41,525
324,780
273,281
101,943
57,498
95,657
206,005
$1,620,261     |      $1,981,595
|      $3,601,856
I
Mills.
12.0
10.0
10.0 (20)
15.0
15.0
8.0
8 0
15,0
16.0
10.0 (20)
15.0
15.0
10.0 (20)
12.0
14.0
16.0
10.0
18.0
15.0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Bracketed figures represent tax on improvements. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.
M 23
III.A.—TAX RATE LEVY, 1940—CITIES.
Cities.
General.
School.
Total
Previous Year.
Alberni—
21.00
Improvements 	
13.00
Chilliwack  . .	
17.00
Cranbrook.      _ .  	
7.25
22.00
26.66
23.90
32.00
1.50
34.00
18.095
25.79
14.88
20.00
8.00
11.49
Nelson—
5.52
Improvements   __ 	
New Westminster 	
5.52
6.50
37.62
17.20
Port Coquitlam     	
19.072
4.34
16.780
8.50
19.50
15.44
14.50
20.00
Trail  _._ _	
16.10
Vernon.  _	
28.40
Victoria   	
19.076
15.710
10.00
19.00
30.00
15.00
12.00
24.00
14.00
16.50
14.50
22.50
10.25
18.00
13.00
0.33
10.77
3.33
18.00
18.50
20.00
30.00
16.162
5.743
12.00
2.21
17.68
11.44
19.00
17.00
35.00
20.97
27.54
20.66
7.15
20.66
30.00
33.50
14.38
22.68
15.12
14.913
21.015
15.16
20.50
28.363
19.857
19.00
20.00
19.00
5.50
26.75
17.81
15.50
13.00
20.00
15.30
13.60
16.70
2.90
11.592
9.332
50.00
50.00
30.00
30.00
40.00
40.00
55.00
54.00
31.00
30.50
40.00
40.50
40.00
40.00
40.00
40.00
38.00
38.00
50.00
50.00
40.00
37.00
64.00
64.00
40.00
40.00
40.00
40.00
44.00
43.00
39.00
39.00
60.00
60.00
60.00
60.00
33.33
33.33
26.18
25.62
70.00
70.00
52.00
54.00
55.00
55.00
55.00
55.00
40.00
40.00
65.00
65.00
47.50
47.50
44.00
46.00
60.00
42.00
43.00
43.00
40.00
34.00
45.00
40.50
48.00
48.00
40.00
41.00
49.635
	 M 24
BRITISH COLUMBIA.
III.A1.—TAXES ON AN ASSESSMENT OF $100 FOR LAND AND $1,000 FOR IMPROVEMENTS FOR THE YEAR 1940, WITH COMPARATIVE FIGURES ON A
MONTHLY BASIS FOR 1939—CITIES.
(Not including Local Improvement and Special Taxes.)
Percent-
Taxes on an Assessment of $100 for Land and
$1,000 for Improvements.
Cities.
Mill Kate
for
1940.
Improvements
taxed in
1940.
Land at
100% of
Assessed
Value.
Improvements at
Percentage taxed.
Annual
Tax for
1940.
Comparative
Monthly Tax.
1940.
1939.
Alberni—
50.00
30.00
50
$5.00
$15.00
$1.66
Improvements —  	
$20.00
$1.66
40.00
50
4.00
20.00
24.00
55.00
30
5.50
16.50
22.00
1 84
31.00
50
3.10
15.50
18.60
Cranbrook    -.-	
40.00
50
4.00
20.00
24.00
2.00
2.02
40.00
50
4.00
20.00
24.00
40.00
30
4.00
12.00
16 00
38.00
50
3.80
19.00
22 80
50.00
55
5.00
27.50
40.00
50
4.00
20.00
24.00
64.00
33%
6.40
21 31
40.00
50
4.00
20.00
24 00
40 00
50
4 00
20 00
2.00
1.55
Kelowna      	
44.00
33 %
4.40
14.66
19.06
1.59
39.00
50
3.90
19.50
60.00
20
6.00
12.00
Nanaimo -    .   	
60.00
10
6.00
6.00
12.00
1.00
1.00
Nelson—
33.33
26.18
__
50
3.33
1.54
Improvements    -
13.10
16.43
1.34
70.00
Nil
7.00
Nil
7.00
.58
.58
52.00
50
5.20
26.00
31.20
2.60
2 02
55.00
25
5.50
13.75
19.25
1.60
1.62
55.00
25
5.50
13.75
19.25
1 60
1 60
40.00
25
4.00
10.00
14.00
1.16
1.16
65.00
Nil
6.50
Nil
6.50
.54
.54
47.50
35
4.75
17.03
21.78
1 81
1 81
44.00
50
4.40
22.00
2.20
2.30
Rossland   _.  	
60.00
40
6.00
24.00
30.00
2.50
2.10
43.00
50
4.30
21.50
25.80
2.15
2.15
Sloean-	
40.00
10
4.00
4.00
8.00
.66
.56
45.00
50
4.50
22.50
2 25
2 02
48.00
50
4.80
24.00
28.80
2.40
2.40'
Victoria -—   	
40.00
65
4.00
26.00
30.00
2.50
2.56
49.635
50
4.96
24.80
29.76
2.48
2.48 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 25
III.B.—TAX RATE LEVY, 1940—DISTRICTS.
Districts.
General.
School.
Debt.
Total.
Total
Previous Year.
29.01
8.684
13.40
20.00
7.86
21.90
12.00
13.90
13.00
20.00
16.00
18.00
18.00
16.00
13.40
13.40
13.40
43.823
12.50
12.00
15.00
11.00
3.281
18.40
14.93
8.92
13.00
12.00
22.00
19.00
19.84
17.99
13.607
13.20
15.00
8.22
14.42
13.40
12.00
4.00
20.00
12.50
17.00
17.00
9.00
11.00
17.50
14.20
14.177
10.60
13.50
21.00
9.50
10.408
12.60
13.85
12.52
12.00
19.00
10.50
18.00
18.76
0.709
8.40
11.00
2.17
2.68
2.70
1.00
1.00
1.00
1.90
1.00
8.00
8.311
2.22
2.26
5.00
22.40
47.00
23.00
35.00
46.00
18.25
39.00
12.00
30.00
25.00(35.0)
25.00(45.0)
20.00
28.50(42.5)
36.00(50.0)
36.00
25.00(40.0)
24.40
30.90
27.60
58.00
25.00
26.50
44.00
20.50
22.00
31.00
31.00
23.70
25.00
36.00
32.50
37.00
61.00
47.00
23.00
Coldstream  ..- - 	
36.00
46.00
Delta  __ 	
Esquimalt  - - -	
18.25
41.00
15.00
28.00
Kent    	
25.00(35.0)
Langley—
Land - 	
Improvements   - - -
Maple Ridge . __„ , _	
Matsqui—
23.00(45.0)
17.00
28.50(42.5)
35.00(50.0)
Improvements   _ _„
34.00
25.00(40.0)
North Cowichan—
Duncan Consolidated School District-
North Vancouver- - -. -	
Oak Bay   	
28.60
61.00
25 00
Peachland  - - — -	
32.50
44 00
Richmond - -	
Saanich - - ,
22.00
42.00
Sumas       -	
25.00
36.50
Tadanac    ___	
37.00
61.00
Bracketed figures represent tax on wild land. M 26
BRITISH COLUMBIA.
III.B1.—TAXES ON AN ASSESSMENT OF $100 FOR LAND AND $1,000 FOR IMPROVEMENTS FOR THE YEAR 1940, WITH COMPARATIVE FIGURES ON A
MONTHLY BASIS FOR 1939—DISTRICTS.
(Not including Local Improvement and Special Taxes.)
Various school district rates averaged.
Mill Rate
for
1940.
Percentage of
Improvements
taxed in
1940.
Taxes on an Assessment of $100 for Land and
$1,000 for Improvements.
Districts.
Land at
100% of
Assessed
Value.
Improvements at
Percentage taxed.
Annual
Tax for
1940.
Comparative
Monthly Tax.
1940.
1939.
Burnaby   	
Chilliwhack  _ _...
Coldstream  - 	
47.00
23.00
35.00
46.00
18.25
39.00
12.00
30.00
25.00
25.00
20.00
28.50
36.00
36.00
25.00
27.63
58.00
25.00
26.50
44.00
20.50
22.00
31.00
31.00
23.70
25.00
36.00
32.50
37.00
61.00
50
40
Nil
30
50
50
50
50
Nil
50
50
17
60
50
50
50
25
25
50
50
45
15
Nil
50
Nil
50
16.6
10
$4.70
2.30
3.50
4.60
1.82
3.90
1.20
3.00
2.50
2.50
2.85
3.60
2.50
2.76
5.80
2.50
2.65
4.40
2.05
2.20
3.10
3.10
2.37
2.50
3.60
3.25
3.70
6.10
$23.50
9.20
13.80
9.10
19.50
6.00
15.00
10.00
14.25
6.12
15.00
13.82
29.00
12.50
6.62
11.00
10.25
11.00
13.95
4.65
12.50
16.25
6.14
6.10
$28.20
11.50
3.50
18.40
10.92
23.40
7.20
18.00
2.50
12.50
17.10
9.72
17.50
16.58
34.80
15.00
9.27
15.40
12.30
13.20
17.05
7.75
2.37
15.00
3.60
19.50
9.84
12.20
$2.35
.96
.29
1.53
.91
1.95
.60
1.50
.21
1.04
1.42
.81
1.46
1.38
2.90
1.25
.77
1.28
1.02
1.10
1.42
.63
.20
1.25
.30
1.62
.82
1.02
$2.35
.96
.30
1.34
Delta    	
.91
2.05
75
Glenmore  - - —
Kent ....	
1.40
.21
Langley—
Land— _ _ _. 	
.90
1 42
Matsqui—
.66
1.46
1.44
2.29
Oak Bay 	
Peachland - -
1.25
1.62
1.28
.95
Richmond  -   	
Saanich -	
Salmon Arm  - - - —	
1.10
1.05
.63
.19
1.25
30
Surrey   .  - -   -	
.90
.82
.76 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 27
III.C—TAX RATE LEVY, 1940—VILLAGES.
Villages.
General.               School.
Debt.
Total.
Total
Previous Year.
12.00
10.00
10.00
20.00
15.00
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
16.00
10.00
18.00
15.00
	
12.00
10.00
10.00
20.00
15.00
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
16.00
10.00
18.00
15.00
12.00
Burns Lake...,.,.   	
Chapman Camp—
10.00
10.00
20.00
15.00
15.00
8.00
8.00
McBride -  	
15.00
16.00
New Denver—
10.00
20.00
Pouce Coupe  - - 	
Quesnel - - -   	
Silverton—
Land  - - - 	
Improvements  __ ..
15.00
15.00
10.00
20.00
12.00
14.00
Terrace  - -	
Torino
16.00
10.00
Vanderhoof- -'. - 	
Williams Lake - 	
16.00
15.00  IV.-
-DEBENTURE AND SUNDRY DEBT, EXCLUSIVE OF SHORTAGE
IN SINKING FUNDS, AS AT DECEMBER 31st, 1940.
M
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.
Dominion
Government
re M.I.A.
Act.*
Bank.
Oities—IV. A . 	
$2,397,532
138,000
$3,583,549
3,862,013
32,648
$310,200
639,000
$6,291,281
4,639,013
32,648
$2,184,822    |      $2,756,800
1,252,735    |        2,880,593
$19,232,339
1,258,000
$246,050
70,900
$208,281
365,388
$902,500
726,270
$912,298
415,377
$1,158,859
261,800
$33,893,230
11,870,076
32,648
$85,044
747,473
$354,110
354,214
$27,600
5,000
$218,205
385,574
$1,363,719
2,105,597
3,961
1
$35,941,90-8    |
1
15,467,934    |
|
36,609    |
Districts—IV. B..... 	
Villages—IV.C  	
	
Totals	
$2,535,532
	
$7,478,210
10,098,887
$949,200
$10,962,942
10,098,887
$3,437,557    |      $5,637,393
10,521,370    j      20,358,438
$20,490,339
10,356,894
$316,950
165,000
$573,669
$1,628,770
[      12,425,740
$1,327,675
226,133
$1,420,6-59
7,306,376
$45,795,954
71,458,838
$832,517
$708,324
	
$32,600
    ______
$603,779
4,120,567
$3,473,277
892,137
$51,446,451
76,471,542
Vancouver   ,	
Grand totals     	
$2,535,532
$17,577,097
$949,200
$21,061,829
$12 058 997      !      S9R.ct9R.RR1
$30,847,233
$481,950
$573,669
$14,054,510
1
$1,553,808
$8,727,035
$117,254,792
$832,517
$708,324
$32,600
$4,724,346
$4,365,414
1   SI 97 917 992      I
' The Municipal Improvements Assistance Act, 1938.'
* " The Municipal Improvements Assistance Act, 1938."
t Debentures not presented for payment at maturity.
% " City of Merritt Reduction of Interest Act, 1937 "—$125,000.
§ " Port Coquitlam Incorporation Act, 1913 "—$137,500.
|| " City of Enderby Debt Refunding Act, 1939."
ff " City of Prince Rupert Refunding Act, 1935."
** " City of Rossland Debt Refunding Act, 1940."
ff " Victoria City Debt Refunding Act, 1937."
it " City of Greenwood Relief Act, 1921 " (Second Session).
§§ In default.
|| || Light and water combined.
fllf Includes $924,692 unpaid interest on Debenture Debt.
IV.A.—DEBENTURE AND SUNDRY DEBT, _
EXCLUSIVE OF SHORTAGE IN SINKING FUNDS, AS AT DECEMBER 31st, 1940—CITIES
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.
Dominion
Government
re M.I.A.
Act.*
Bank.
1. Alberni 	
$35,000
20,00-0
$35,000
45,000
158,000
128,000
$5,000
$2,500
17,000
22,500
8,600
62,500
$35,000
$42,500
73,993
363,600
192,700
381,718
5,350
59,591
25,995
2,500
92,331
587,082
517,700
	
$13,500
$2,000
$3,553
1,034
12,435
13,061
11,673
1,065
1,735
1,434
6,353
2,232
207
11,718
1,739
11,067
4,772
19,071
12,076
138,679
942,493!! ff
10,739
3,306
5,299
14,610
30,787
2,898
6,342
4,502
1,108
28,303
4,756
54,672
$61,553
83,877
376,035
205,761
403,391
6,415
61,326
28,419
28,742
99,563
57,279
611,250
522,439
28,429
244,938
1,306,753
1,304,020
7,080,657
4,343,283
307,977
516,656
226,047
185,060
1,845.087
476,898
215,242
196,319
1,108
1,266,816
350,174
13,500,394
1
2. Armstrong	
$25,000
$11,000
148,300
11,000
$993
33,800
$8,850
?,
3. Chilliwack . .  	
91,00-0
12,800
76,500
$2,300
8,800
$33,000
  i    ....
3
4. Courtenay  „
23,000
135,000
128,000
4
5. Cranbrook      ..     	
$4,300
5,350
85,000
16,618
10,000
5
6. Cumberland	
 I	
—t	
$990|
6
7. Duncan 	
50,000
50,000
6,091
.....
3,500
7
8. Enderby  	
25,995H
8
9.  Fernie 	
2,500
2,500
65,500
134,500
169,000||||
19,889
9
10. Grand Forks   	
65,500
20,000
6,831
5,00-01
57,072$|
10
11. Greenwood 	
100,50-0
112,800
11
12. Kamloops	
70,500
No report avail
169,000
29,500
670,032
570,000
206,000
251,000
53,000
able.
$11,000
120,000
103,100
60,000
3,000
14,850
3,800
20,500
112,000
126,000
24,732
12,450
12
13. Kaslo  	
Moot
13
14.  Kelowna  	
14
15. Ladysmith 	
17,362
5,166
120,800
15
16. Merritt	
87,000
57,768
145,000
1,116,50-0
703,500
224,150
100,000
70,358
17,000
	
116,500
727,800
915,000
1,410,500
954,500
224,150
100,000
70,358
104,200
339,000
167,000
116,500
4,000
35,000
1,753,500
859,271
10,000
262,500§
110,447
2,000
46,500
	
235,000*
1,126,900
1,289,944
6,800,666
3,359,790
284,238
504,350
205,030
137,700
1,796,804
433,000
196.500
190,900
16
17. Nanaimo  	
45,000
70,000
1,514,000
518,500
35,100
7,0-00
40,000
38,700
6,500
5,650
264,000
150,000
40,000
4,500
29,968
715,986
162,437
25,088
5,982f
2,00Of
34,000
17
18. Nelson   	
200,000
88,000
177,40-0
607,500
561,430
18,500
35,000
55,576
526,980
191,152
18
19. New Westminster	
82,200
33,800
71,812
30,000
69,500
19
11,000 §§
	
20
21. Port Alberni .   	
13,000
91
22. Port Coquitlam	
100,000
1,200
9,000
15,718
2,000
17,496
18,000
29
23. Port Moody	
76,000
24,225
—j -
23
24.  Prince George.. 	
11,20-0
17,000
16,500
21,700
18,750
12,000
24
25. Prince Rupert  	
i        1,775,104H
72,000
196,500**
|                1,400
|           222,000
58,500
|      13,403,222ft
 L	
 1	
 1	
25
26. Revelstoke.....          	
200,000
139,000
22,000
11,500
23,000
12,400
26
27. Rossland	
3,000
	
27
28. Salmon Arm	
42,000
125,000
8,000
917
28
29. Slocan	
25,500
65,000
29
30. Trail  	
268,155
106,618
268,155
106,618
202,001
115,000
|           251,000
800
300
42,500
4,150
88,972
133,630
1,196,208
345,418
13,445,722
42,305
30
31. Vernon   _ 	
•
f  31
32. Victoria 	
39
Totals.. 	
$2,397,532
$3,583,549
$310,200
$6,291,281
S9 184 899      1        $2,756,800
|     $19,232,339
i
$246,050
$208,281
$902,500
$912,298
$1,158,859
$33,893,230
$85,044
$354,110-
$27,600
$218,205
$1,363,719
$35,941,908
1 IV.B.—DEBENTURE AND SUNDRY DEBT, EXCLUSIVE OF SHORTAGE IN SINKING FUNDS, AS AT DECEMBER 31st, 1940—DISTRICTS.
M 31
Utilities.
Schools.
Streets and
Bridges.
Other
Non-revenue
producing.
Better
Housing.
Unemployment Relief.
Sewers
(General and
Drainage).
Local Improvements.
Total
Debenture
Debt.
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.
matured
Debentures
unpaid.
Provincial
Government.
Dominion
Government
re M.I.A.
Act.*
Bank.
$447,034
28,000
15,800
550,000
$447,034
$199,200
15,500
$1,008,768
32,000
82,500
2,000
$103,000
74,700
$11,900
$254,600
$351,500
$27,000
$2,403,002
122,200
28,000
135,890
673,168
445,800
$593,870
$189,543
$180,000
21,628
$l,082,688f
1,000
548
690
14,171
6,873
$4,449,103
144,828
31,548
189,254
696,974
460,102
1
2   Chilliwhack
9
28,000
15,800
550,000
3.000
$5,000
3
25,000
38,000
12,000
7,462
3,500
5,128
83,168
10.000
6,328
9,635
7,429
31,346
/f
5. Delta                                           	
5
	
30,000
300
|         $400,000
	
6
7. Fraser Mills...    .   	
7
7,000
7,000
20,000
7,000
20,000
8,425
112,222
2,000
20,000
28,470
2,032,841
615,799
13,000
1,095,714
610
2,545
14,034
377
17,619
100
4,336
815,724$
4,322
1,114
25,921
5,009
15,793
23,815
896
4,372
10,433
1,686
18,037
384
32,500
7,610
22,545
67,149
134,199
46,654
20,100
•   32,80>6
3,036,116
620,121
16,060
1,121,635
8,362
1,235,693
898,251
24,534
44,372
12,433
400,404
214,417
105,139
1,427,525
8
9. Kent
$20,000
4,325
9
	
4,100
14,690
30,000
21,600
12,450
10
11. Maple Ridge.   .    	
35,000
3,000
2,000
23,000
48,722
2,500
11
12. Matsqui       .    	
	
14,585
1?
13. Mission	
20,000
25,200
93,280
80,500
2,000
205,000
|                3,270
300,000
13
14. North Cowichan 	
549,000
36,000
50,610
81,644
2,300
U
15. North Vancouver      	
426,725
98,000
10,000
262,314
426,725
98,000
11,000
760,314
'    818,900
26,10-0
4,500
68,226
15,155
136,000
49,251
15
16. Oak Bay  	
16
17. Peachland	
$1,000
111,000
	
1,946
17
18.  Penticton    	
387,000
42,000
71,000
3,100
4,000
10,300
18
19. Pitt Meadows	
1,603
1,750
19
20. Richmond  	
818,500
728,422
818,500
728,422
15,000
15,000
93,000
319,000
67,400
1,219,900
828,422
19,500
35,000
20
21. Saanich    	
7,000
16,014
1,638
30,000
2,500
5,000
2,000
?1
22. Salmon Arm      	
11,100
8,400
20,000
22
23. Spallumcheen	
15,000
28
24. Sumas  	
24
25. Summerland 	
11,000
221,718
12,500
137,00-0
369,718
12,500
26,000
102,000
104,755
161,300
395,718
115,950
104,755
1,387,300
3,000
35,430
25
26. Surrey	
1,450
'.   ....
45,000
26
27. Tadanac 	
97
28. West Vancouver  	
236,000
95,000
331,000
560,000
298,500
13,900
22,600
7,725
	
?8
„
Totals   	
$138,000
$3,862,013
$639,000
$4,639,013
$1,252,735
$2,880,593
$1,258,000
$70,900
$365,388
|          $726,270
$415,377
$261,800
$11,870,076
$747 .472
$354,214
$5,000
$385,574
$2,105,597
$15,467,934
* " The Municipal Improvements Assistance Act, 1938."
f Includes $1,039,882 unpaid interest on Debenture Debt.
t Includes $560,671 unpaid interest on Debenture Debt. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.
M 33
IV.C—DEBENTURE AND SUNDRY DEBT, AS AT DECEMBER 31st, 1940-
VILLAGES.
Villages.
Total
Debenture
Debt.
Bank
Loans.
Sundry
Debt.
Total Debt.
$1,456
65
1,174
62
$1,456
65
	
1,174
$32,648
32,710
43
17
148
43
17
148
961
961
Tonno      „..	
35
35
	
Totals   _	
$32,648
$3,961
$36,609 M 34
BRITISH COLUMBIA.
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VI.—STATEMENT OF MATURITIES OF DEBENTURE DEBT AS AT DECEMBER 31st, 1940, AFTER CORRESPONDING DEBENTURES HELD IN SINKING FUND FOR INVESTMENT
HAVE BEEN DEDUCTED.
Totals.
1941.
1942.
1943,
1944.
1945.
1946.
1947.
1948.
1949.
195-0.
1951.
Following
1951.
Better
Housing.
Cities—VI.A	
$29,031,056
9,463,700
32,648
$492,517
453,916
2,441
$656,515
294,442
2,534
$544,450
652,412
2,631
$671,929
533,963
2,732
$633,979
462,100
2,836
$407,671
432,490
2,946
$373,820
378,459
3,059
$1,135,457
246,340
3,177
$448,651
96,926
3,301
$577,797
613,193
3,429
$640,630
452,739
3,562
$22,201,590
4,775,820
$246,050
Districts—VLB	
70,900
Totals	
$38,527,404
58,741,514
$948,874
1,430,092
$953,491
2,007,681
$1,199,493
1,109,341
$1,208,624
2,479,171
$1,098,915
1,230,898
$843,107
1,265,690
$755,338
806,047
$1,384,974
1,783,854
$548,878
1,126,570
$1,194,419
2,013,520
$1,096,931
2,450,700
$26,977,410
40,872,950
$316,950
165,000
Vancouver    __ 	
Grand totals	
$97,268,918
$2,378,966
$2,961,172
$2,308,834
$3,687,795
$2,329,813
$2,108,797
$1,561,385
$3,168,828
$1,675,448
$3,207,939
$3,547,631
$67,850,360
$481,950
VI.A.—STATEMENT OF MATURITIES OF DEBENTURE DEBT AS AT DECEMBER 31st, 1940, AFTER CORRESPONDING DEBENTURES HELD IN SINKING FUND FOR INVESTMENT
HAVE BEEN DEDUCTED—CITIES.
Cities.
Totals.
1941.
1942.
1943.
1944.
1945.
1946.
1947.
1948.
1949.
1950.
1951.
Following
1951.
Better
Housing.
$31,000
72,993
316,300
126,500
216,000
5,350
54,091
25,995
2,500
86,331
Nil
528,282
No report availa
512,700
Nil
149,500
839,900
1,099,805
4,993,716
2,267,309
219,650
286,750
174,088
108,700
1,416,304
373,000
196,500
116,000
Nil
1,020,652
345,418
13,445,722
$913
11,693
29,250
1,600
$931
15,700
2,250
1,600
31,000
$950
700
27,050
3,900
$969
21,700
16,750
2,500
15,700
$989
700
2,250
15,000
$1,008
700
2,250
$17,029
700
2,250
13,000
$1,049
700
12,250
33,000
$1,070
700
14,250
10,300
$6,092
10,700
2,250
$9,000
85,000
79,500
52,000
	
1
2. Armstrong
?,
3. Chilliwack 	
$120,500
14,100
16,000
a
4. Courtenay.  	
4
5. Cranbrook  	
49,000
$4,300
5,350
5
6. Cumberland      .. 	
6
7. Duncan	
1,098
1,311
1,201
54,091
12,739
7
8. Enderby  ....	
1,035
2,500
1,528
1,066
1,131
1,165
1,200
1,236
1,273
1,350
1,391
8
9. Fernie  	
9
10. Grand Forks 	
2,970
1,066
25,493
63,623
25,600
1,109
1,132
51,000
6,300
1,154
1,178
49,500
10
11. Greenwood  	
11
12. Kamloops     	
88,259
ble.
6,600
16,387
18,000
97,433
56,850
105,000
7,900
43,000
39,500
76,300
20,000
7,300
49,500
75,600
12,000
21,397
136,800
78,400
14,850
3,800
1?
13. Kaslo 	
26,300
8,900
49,600
1R
14. Kelowna  	
14
15. Ladysmith 	
15
16. Merritt.      	
19,000
16,657
27,005
167,200
44,800
2,796
102,100
2,000
18,935
121,000
192,948
11,999
51,852
39,500
18,807
4,000
59,500
34,436
3,027
77,000
380,051
458,400
3,540,397
1,545,099
91,282
16
17. Nanaimo  .
70,720
4,000
241,738
28,800
2,909
55,000
18,509
4,000
349,500
53,000
2,968
19,111
110,900
20,500
35,500
14,588
73,421
257,500
230,500
140,000
12,651
65,085
4,800
1,143
32,000
8,502
429
35,740
14,000
34,000
97,424
3,214
115,065
74,000
20,000
131,000
3,278
35,100
7,000
40,000
38,700
6,500
5,650
17
18. Nelson 	
18
19. New Westminster	
19
20. North Vancouver	
106,551
21,844
9Q
21. Port Alberni 	
2,741
124,000
3,800
994
10,000
3,254
1,057
?1
22. Port Coquitlam	
8?
23. Port Moody	
12,800
1,035
14,000
6,975
388
5,034
800
1,213
3,000
9,574
455
103,969
2,400
1,382,499
163,000
112,621
35,277
A3
24.  Prince George	
3,800
1,014
15,000
6,703
25,380
3,800
1,056
67,000
7,256
396
15,788
28,800
1,077
47,000
7,549
20,403
25,800
1,098
7,000
7,854
22,412
3,800
1,120
7,000
8,168
5,920
62,244
800
1,166
5,000
8,843
437
40,895
62,500
800
1,189
3,000
9,201
446
16,500
21,700
9/\
25. Prince Rupert 	
26. Revelstoke.....	
25
26
27. Rossland	
91
28. Salmon Arm	
3,000
?8
29. Slocan	
fl9
30. Trail	
71,473
7,693
49,454
71,060
108,647
12,000
209,076
121,126
2,000
52,153
54,618
210,243
214,000
13,403,222
800
300
42,500
30
31. Vernon	
31
32. Victoria	
3?
Totals 	
$29,031,056
$492,517
$656,515
$544,450
$671,929
$633,979
$407,671
$373,820
$1,135,457
$448,651
$577,797
$640,630
$22,201,590
$246,050 M 39
VLB.—STATEMENT OF MATURITIES OF DEBENTURE DEBT AS AT DECEMBER 31st, 1940, AFTER CORRESPONDING DEBENTURES HELD IN SINKING FUND FOR INVESTMENT
HAVE BEEN DEDUCTED—DISTRICTS.
Districts.
Totals.
1941.
1942.
1943.
1944.
1945.
1946.
1947.
1948.
1949.
1950.
1951.
Following
1951.
Better
Housing.
$2,319,202
90,200
9,500
88,890
509,208
258,300
Nil
7,000
3,500
8,425
99,500
2,000
20,000
28,470
1,177,547
615,799
13,000
770,514
Nil
1,087,000
586,222
9,600
32,000
Nil
366,718
115,950
104,755
1,140,400
$164,900
12,450
$26,000
5,250
9,500
7,462
1,000
$275,600
20,750
$203,500
5,250
$307,000
5,250
$163,000
5,250
$112,600
5,250
$365,509
5.250
$689,200
$11,900
1
9    CVnlliwVmrk
$5,250
$20,250
?,
3
37,594
1,000
3,034
1,000
15,800
25,000
72,800
4
5. Delta 	
20,908
13,000
5,500
2,500
24,000
384,000
236,500
5
5,000
300
6
7
8. Glenmore	
9   Kent
3,500
2,083
2,000
7,000
8
9
2,242
2,000
4,100
10
2,000
5,000
6,070
61,350
145,000
170
29,299
5,000
2,000
5,000
1,800
2,000
1,500
170
17,135
2,000
2,000
2,000
2,500
2,500
2,500
$2,500
72,500
11
1?
5,000
2,500
25,000
13,500
1,170
114,030
5,000
2,500
39,026
80,500
170
20,064
1,800
2,200
741,761
275,761
10,000
284,678
918,000
101,890
13
1,800
143,000
3,000
230
4,210
1,800
136,310
44,500
230
12,248
2,000
3,000
5,500
230
2,287
2,000
2,000
2,000
14
26,100
4,500
15
16   Oak Bay
8,073
170
25,172
26,000
230
2,326
7.965
16
230
99,367
70.000
17
18.  Penticton  	
19   Pitt Meadows
156,598
3,100
18
19
40,000
1,629
6,400
4,000
1,662
20,000
1,695
15,000
1,836
20,000
1,872
200,487
^0
21. Saanich	
250,229
1,764
1,800
3,200
12,410
1,948
7,000
21
99
12,000
20,000
93
7,094
6,252
8,724
29,500
94
6,715
5,722
8,723
35,904
6,237
8,725
25,200
7,287
6,767
8,725
9,600
12,481
8,232
8,724
57,400
28,677
6,798
8,725
40,000
7,875
7,314
7,496
8,075
7,830
7,496
82,500
16,277
7,847
7,086
28.481
8,687
8,381
7,086
67,000
199,165
36,706
16,159
800,300
?5
26.  Surrey   	
7,864!
7,0861
15,000
9,6
27. Tadanac	
13,900
?,7
98
Totals	
$9,463,700
$453,916
$294,442
$652,412     I        $533,963
$462,100
$432,490
$378,459
$246,340
$96,926
$613,193
$452,739
$4,775,820
$70,900     1 REPORT OP DEPUTY MINISTER OP MUNICIPAL AFFAIRS, 1940.       M 41
VII.—SINKING FUNDS, DECEMBER 31st, 1940.
Book Value of Investments.
Uninvested
Cash.
Accrued
Interest.
Total
Sinking Fund
shown on
Balance-sheet,
December
31st, 1940.
Reported
Sinking Fund
Requirements
as at
December
31st, 1940.
Own
Debentures.
Other
Securities.
Cities—VILA	
$4,853,048
2,446,873
$2,404,105
1,925,550
$306,331
343,679
$32,575
25,880
$7,596,059
4,741,582
$9,015,023
Districts—VII.B     	
5,268,437
Totals	
$7,299,921
11,371,509
$4,329,655
6,332,265
$650,010
200,430
$58,455
301,178
$12,337,641
18,205,382
$14,283,460
Vancouver..   	
33,722,982*
$18,671,430
$10,661,920
$850,440
$359,633
$30,543,023
$48,006,442
* $1,557,069 applicable to Greater Vancouver Water District (page 61, Vancouver City, 1940 report).
Note.—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.
■ 42
BRITISH COLUMBIA.
* " City of Enderby Debt Refunding Act, 1939."
t " City of Greenwood Relief Act, 1921 " (Second Session).
t Includes reserve created by sale of electric light plant.
§ " City of Rossland Debt Refunding Act, 1940."
|| " Victoria City Debt Refunding Act, 1937."
VII.A.-
-SINKING FUNDS, DECEMBER 31st, 1940-
-CITIES.
Book Value of Investments.
Uninvested
Cash.
Accrued
Interest.
Total
Sinking Fund
shown on
Balance-sheet,
December
31st, 1940.
Reported
Sinking Fund
Cities.
Own
Debentures.
Other
Securities.
Requirements
as at
December
31st, 1940.
$11,500
1,000
43,724
66,200
165,718
$971
38,890
152,196
37,000
69,990
$269
433
7,442
9,219
782
$12,740
40,323
204,343
113,632
242,465
$12,169
42,023
Chilliwack - 	
Courtenay - 	
Cranbrook. - -	
$981
1,213
5,975
186,984
93,896
235,053
5,751
19,310
514
25,575
22,909
*
2,288
1,598
2,288
31,024
2,500
6,000
23,426
42,743
57,072t
Kamloops 	
Kaslo   	
58,800
No report a\
5,000
268,819
ailable.
247,021
16,105
17,124
10,452
354,176
269,145
344,264
218,643
Merritt - 	
85,500
287,000
185,304
1,806,950
1,092,481
64,588
217,600
30,942
29,000
380,500
60,000
10,805
70,603
347,657
198,796
1,754
46,960
19,329
7,309
57,437
46,600
3,757
3,616
24,669
14,850
41
23,672
8,142
97
115,731
364,912
590,398
2,055,732
1,097,992
116,476
242,269
71,364
58,291
510,772$
160,440
111,588
367,669
573,749
New Westminster 	
3,386
3,232,161
1,410,647
Port Alberni .	
1,312
107,909
436,725
26,000
29,000
106,600
92,298
572
250
63,023
Prince George	
56,322
324,107
160,680
§
74,900
26,781
217
101,898
125,913
174,590
344,853
85,994
159,381
23,398
17,520
8,337
551,178
103,514
159,381
532,695
94,198
	
159,381||
Totals 	
$4,853,048
$2,404,105
$306,331
$32,575
$7,596,059
$9,015,023 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 43
VII.B.—SINKING FUNDS, DECEMBER 31ST, 1940—DISTRICTS.
Book Value of Investments.
Uninvested
Cash.
Accrued
Interest.
Total
Sinking Fund
shown on
Balance-sheet,
December
31st, 1940.
Reported
Sinking Fund
Districts.
Own
Debentures.
Other
Securities.
as at
December
31st, 1940.
$39,705
32,000
18,500
47,000
159,295
183,739
$145,967
11,500
$108,256
1,028
8,556
7,412
22,032
4,003
$293,928
44,528
27,056
54,412
252,381
187,742
$1,110,168
Chilliwhack
36,780
25,160
110,332
Delta	
71,054
239,921
177,888
349
2,154
349
18,654
238
Kent	
16,500
18,654
Maple Ridge _ ..- -
12,560
12,308
66
1,040
24,934
1,040
22,441
1,040
3,443
106,273
267,462
1,000
352,797
140
10,078
1,349
1,707
8,944
3,583
1,067,645
273,166
2,707
694,514
2,003
951,294
1,016,487
Oak Bay    	
$4,355
250,703
2,707
Penticton _ _.
325,200
7,573
593,086
Richmond.— ,   	
130,080
242,200
9,900
3,000
252,634
236,345
491
28,200
49,298
6,293
5,688
3,747
13,565
445,577
484,838
16,079
35,334
389,629
494,141
15,631
387
30,056
29,000
96,555
5,977
672
131,532
672
89,366
246,900
339,521
94,890
680,911
642,006
Totals	
$2,446,873
$1,925,550
$343,679
$25,880
$4,741,582
$5,268,437 M 44
BRITISH COLUMBIA.
VIII.—SINKING FUND REQUIREMENTS, LEVY, COLLECTIONS, AND DISPOSAL
FOR THE YEAR 1940.
Requirements.
Levy.
Amount of
Levy
collected.
Amount of
Levy collected
actually
deposited.
Cities—VIII.A   	
$467,775
314,950
$400,655
210,762
$334,093
172,569
$398,482
233,941
Districts—VIII.B	
Totals	
$782,725
1,247,728
$611,417
303,313
$506,662
272,421
$632,423
272,421
$2,030,453
$914,730
$779,083
$904,844
VIII.A.-
-SINKING FUND REQUIREMENTS, LEVY, COLLECTIONS, AND DISPOSAL
FOR THE YEAR 1940—CITIES.
Cities.
Requirements.
Levy.
Amount of
Levy
collected.
Amount of
Levy collected
actually
deposited.
$2,585
3,220
13,251
7,712
20,667
$2,585
3,220
13,251
7,712
15,387
$2,050
2,717
11,395
6,169
14,015
$2,585
3,052
13,251
11,477
17,021
2,176
2,176
2,023
4,036
•
t
10,245
6,114
16,273
No report availab]
15,229
6,114
16,273
e.
15,229
5,186
t
13,869
14,315
16,273
15,229
8,389
15,928
42,656
122,528
8,389
8,265
42,656
82,519
5,624
7,190
37,111
73,626
8,301
13,553
42,656
92,404
§
9,501
10,779
6,075
5,635
58,285
23,992
10,572
3,041
9,501
4,093
6,075
5,635
50,805
23,992
10,572
3,039
8,013
3,427
4,860
4,226
32,040
22,247
8,024
2,441
9,501
4,093
6,075
5,635
26,336
23,992
9,600
Prince Rupert   - —   	
Trail                           - 	
51,528
11,639
51,528
11,639
43,283
10,242
51,528
11,639
||
Totals    -          	
$467,775
$400,655
$334,093
$398,482
* " City of Enderby Debt Refunding Act, 1939."
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. 78, dated January 24th, 1933.
|| " Victoria City Debt Refunding Act, 1937." REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 45
VIII.A1.—SINKING FUND LEVIED—CITIES.
Cities.
1936.
1937.
1938.
1939.
1940.
Alberni__  	
Armstrong    .
Chilliwack	
Courtenay 	
In full.
None.
Partial.
In full.
Partial.
No debentures is
In full.
None.
None.
In full.
None.
Partial.
In full.
In full.
No debentures is
Partial.
Partial.
In full.
None.
Partial.
In full.
None.
None.
In full.
Partial.
Partial.
In full.
In full.
No debentures is.
In full.
None.
None.
Partial.
In full.
Partial.
Partial.
In full.
Partial,
sued except Better
In full.
None.
None.
In full.
None.
Partial.
In full.
In full.
aued.
None.
Partial.
In full.
None.
None.
In full.
Partial.
None.
In full.
Partial.
In full.
In full.
In full.
ued.
In full.
In full.
None.
Partial.
In full.
Partial.
Partial.
In full.
Partial.
Housing.
In full.
None.
None.
In full.
None.
In full.
In full.
In full.
In full.
Partial.
In full.
None.
None.
In full.
Partial.
None.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
None.
Partial.
In full.
In full.
In full.
In full.
Partial.
In full.
None.
None.
In full.
None.
In full.
None.
In full.
In full.
Partial.
In full.
Partial.
None.
In full.
Partial.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
In full.
None.
Partial.
In full.
In full.
In full.
In full.
Partial.
Cumberland 	
Duncan  -
Enderby -  	
In full.
None.
In full.
Kamloops —	
In full.
In full.
Ladysmith   	
In full.
Nanaimo -	
Partial.
In full.
Partial.
In full.
Partial.
In full.
In full.
Prince Rupert 	
Partial.
In full
In full.
In full
Slocan. -	
Trail 	
In full.
Vancouver-	
Partial. M 46
BRITISH COLUMBIA.
VIII.B.—SINKING FUND REQUIREMENTS, LEVY, COLLECTIONS, AND DISPOSAL
FOR THE YEAR 1940—DISTRICTS.
Districts.
Requirements.
Levy.
Amount of
Levy
collected.
Amount of
Levy collected
actually
deposited.
Burnaby  - - —-
Chilliwhack—    	
$107,918
9,791
7,529
6,722
26,597
6,877
$19,330
5,000
5,235
6,722
23,217
4,742
$8,488
4,358
4,397
5,041
19,853
5,983
$8,488*
5,000
4,000
Coquitlam —   -	
Delta   	
7,279
23,155
Esquimalt- - -	
6,877
Glenmore  	
Kent     ~    '            • -	
240
1,882
226
1,882
180
1,599
226
505
1,755
1,755
1,404
1,755
North Cowichan— —	
507
507
26,585
707
17,389
426
507
t
Oak Bay  ■	
26,585
707
21,310
24,724
417
15,467
25,266
Peachland   	
707
17,389
Richmond    —	
27,710
18,027
1,045
1,035
13,796
45
27,710
18,391
1,045
1,035
22,722
16,044
801
797
27,710
18,391
1,372
Spallumcheen  	
1,036
14,367
45
12,140
39
14,367
39
34,872
34,872
27,689
69,872
Totals - - -	
$314,950
$210,762
$172,569
$233,941
* In default;   Commissioner appointed by Order in Council No. 1430, dated December 30th, 1932.
fin default;   Commissioner appointed by Order in Council No. 1382, dated December 15th, 1932. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 47
VIII.B1.—SINKING FUND LEVIED—DISTRICTS.
Districts.
1936.
1937.
1938.
1939.
1940.
Burnaby- -	
None.
In full.
In full.
None.
Partial.
In full.
No debentures is
In full.
In full.
Partial.
In full.
No debentures ie
Serial Bonds pai
None.
None.
In full.
Partial.
In full.
Annual payment
In full.
In fun.
In full.
In fUU.
None.
In full.
In full.
None.
Partial.
In full,
sued.
In full. .
In full.
Partial.
In full,
sued except Bette
d annually.
In full.
None.
In full.
Partial.
Partial.
s to Provincial G
In full.
In full.
In full.
In full.
None.
In full.
None.
None.
Partial.
In full.
In full.
In full.
Partial.
In full.
r Housing and to
In full.
None.
In full.
Partial.
Partial,
overnment past d
In full.
In full.
In full.
None.
In full.
In full.
Partial.
None.
In full.
In full.
In full.
Partial.
Partial.
In full.
In full.
In full.
In full.
Provincial Gover
In full.
None.
In full.
Partial.
Partial.
_e.
In full.
In full.
In full.
In full.
In full.
In fuU.
Partial.
None.
Partial.
Coquitlam - - 	
Delta   -  -- -  -~
In full.
Partial.
Partial.
Glenmore-— - 	
Kent 	
In full.
In full.
Maple Ridge   	
In full.
Mission  	
In full.
Oak Bay ...           —      -
In full.
In full.
Penticton _ - 	
Partial.
In full.
In full.
In full.
Spallumcheen  	
In full.
Summerland   	
In full.          1          In full.
In full.                     In fuU.
Serial Bonds paid annually.
In full.
In full.
In full. M 48
BRITISH COLUMBIA.
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BRITISH COLUMBIA.
X.—TAX LEVY, COLLECTIONS, AND PERCENTAGES FOR THE YEAR 1940.
Tax Levy
for 1940.
1940 Taxes
collected.
Percentage
1940
Taxes
collected.
Total
Uncollected
Taxes
December
31st, 1939.
Other than
1940 Taxes
collected.
Percentage
of other
than 1940
Taxes
collected.
Total Taxes
collected
(1940 and
other than
1940).
Total
Taxes
collected
(1940 and
other than
1940)
shown as
Percentage of
1940- Levy.
Cities—X.A
$4,269,667
3,254,131
61,606
$3,570,088
2,593,684
40,621
83.81
79.70
78.71
$1,691,883
1,076,747
19,877
$751,247
587,548
11,665
44.40
54.56
58.68
$4,321,335
3,181,232
52,286
101.44
Districts—X.B	
97.76
Villages—X.C	
101.31
Totals	
Vancouver*	
$7,565,404
10,783,392
$6,204,393  j    82.01
9,896,993  |    91.78
$2,788,507
3,290,572
$1,350,460  j"    48.42
1,384,669  |    42.08
$7,554,853
11,281,662
99.72
104.62
Grand totals
$18,348,796
$16,101,386
87.75
$6,079,079
$2,735,129
44.99
$18,836,515
102.65
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, 1940, page 7. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 53
X.A.—TAX LEVY, COLLECTIONS, AND PERCENTAGES
FOR THE YEAR 1940—CITIES.
Cities.
Tax Levy
for 1940.
1940 Taxes
collected.
Percentage
1940
Taxes
collected.
Total
Uncollected
Taxes
December
31st. 1939.
Other than
1940 Taxes
collected.
Percentage
of other
than 1940
Taxes
collected.
Total Taxes
collected
(1940 and
other than
1940).
Total
Taxes
collected
(1940 and
other than
1940)
shown as
Percentage of
1940 Levy.
Alberni 	
$21,938
$16,963
77.32
$7,394
$4,996
67.56
$21,959
100.09
Armstrong._	
22,006
18,575
84.40
5,777
3,781
65.44
22,356
101.58
Chilliwack	
75,587
64,096
84.79
16,853
10,955
65.00
75,051
99.29
Courtenay _	
31,663
25,205
79.60
8,703
7,311
84.00
32,516
102.69
Cranbrook -	
59,895
49,834
83.20
16,288
10,397
63.83
60,231
100.56
Cumberland	
15,073
12,074
80.10
1,991
1,136
57.05
13,210
87.64
32,485
30,183
92.91
3,597
2,520
70.05
32,703
100.67
Enderby _	
14,123
10,580
74.91
5,023
3,553
70.73
14,133
100.07
Fernie  -	
46,697
33,427
71.58
18,507
10,888
58.83
44,315
94.89
Grand Forks .. —
28,423
24,953
87.79
6,936
5,231
75.41
30,184
106.19
Greenwood  -
5,429
3,104
57.17
2,403
1,293
53.80
4,397
80.99
Kamloops 	
166,192
139,178
83.74
49,943
35,968
72.01
175,146
105.38
Kaslo _- - _
No report a
vailable.
127,280
118,992
93.48
9,917
7,211
72.71
126,203
99.15
Ladysmith 	
18,434
16,671
90.43
10,288
7,229
70.26
23,900
129.65
Merritt —  	
22,376
15,003
67.04
12,370
7,366
59.54
22,369
99.96
Nanaimo  	
153,456
134,297
87.51
34,418
24,198
70.30
158,495
103.28
Nelson 	
128,261
111,503
86.93
27,748
20,643
74.39
132,146
103.02
New Westminster
647,180
545,707
84.32
229,355
81,334
35.46
627,041
96.88
North Vancouver...
216,114
166,427
77.00
88,647
49,005
55.28
215,432
99.68
Port Alberni._	
80,264
66,661
83.05
19,962
11,995
60.08
78,656
97.99
Pott Coquitlam	
42,817
35,315
82.47
12,734
7,539
59.20
42,854
100.08
27,124
20,914
77.10
10,021
4,963
49.52
25,877
95.40
41,522
31,437
75.71
16,114
8,650
53.68
40,087
96 54
Prince Rupert	
179,411
127,073
70.82
492,912
40,535
8.22
167,608
93.42
Revelstoke 	
63,416
49,387
77.87
24,085
14,443
59.96
63,830
100.65
Rossland	
68,057
49,905
73.32
25,071
14,066
56.10
63,971
93.99
25,284
19,987
78.85
8,479
4,703
55.46
24,640
97 45
Slocan 	
2,035
1,140
56.02
3,043
645
21.19
1,785
87.71
Trail   	
204,092
169,763
83.17
43,859
27,002
61.56
196,765
96.40
Vernon  	
141,394
124,193
87.83
27,370
20,967
76.60
145,160
102.66
1,551,639
1,337,591
86.20
452,075
300,724
66.52
1,638,315
105 58
Totals
$4,259,667
$3,570,088
83.81
$1,691,883
$751,247
44.40
$4,321,335
101.44 M 54
BRITISH COLUMBIA.
X.B.—TAX LEVY, COLLECTIONS, AND PERCENTAGES
FOR THE YEAR 1940—DISTRICTS.
Tax Levy
for 1940.
1940 Taxes
collected.
Percentage
1940
Taxes
collected.
Total
Uncollected
Taxes
December
31st, 1939.
Other than
1940 Taxes
collected.
Percentage
of other
than 1940
Taxes
collected.
Total Taxes
collected
(1940 and
other than
1940).
Total
Taxes
collected
(1940 and
other than
1940)
shown as
Percentage of
1940 Levy.
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 ...-
$646,552
110,180
22,136
61,565
124,905
85,538
5,532
8,374
20,988
90,997
73,544
65,726
112,177
68,273
185,016
225,588
5,723
130,110
14,370
172,794
264,563
28,175
42,032
30,312
37,585
239,733
133,766
247,877
$445,808
96,035
18,604
46,116
106,653
74,412
5,532
6,466
18,008
64,627
58,589
46,132
100,682
57,357
114,666
208,653
3,393
114,763
9,330
142,221
229,703
21,056
32,644
20,744
32,417
192,196
133,676
193,201
68.95
87.16
84.04
74.90
85.38
86.99
100.00
77.21
85.80
71.02
79.66
70.18
89.75
84.01
61.97
92.49
59.28
88.20
64.92
82.30
86.82
74.73
77.66
68.43
86.24
80.17
99.93
77.94
$296,354
23,461
5,676
25,779
22,314
19,696
2,309
6,250
39,361
24,364
29,091
31,743
20,773
145,012
20,931
3,760
25,798
7,449
49,208
56,339
12,207
10,683
46,045
7,632
64,113
42
80,357
$160,499
16,719
3,991
12,486
13,161
13,776
1,581
3,158
25,339
16,267
17,257
10,270
15,337
47,173
16,266
2,182
17,718
4,925
30,143
41,846
7,938
5,564
7,859
4,336
37,865
42
53,850
54.15
71.26
70.31
48.43
58.98
69.94
68.47
50.52
64.37
66.76
59.32
32.35
73.83
32.53
77.71
58.03
68.67
66.11
61.25
74.27
65.02
52.08
17.06
56.81
59.05
100.00
67.01
$606,307
112,754
22,595
58,602
119,814
88,188
5,532
8,047
21,166
89,966
74,856
63,389
110,952
72,694
161,839
224,919
5,575
132,481
14,255
172,364
271,549
28,994
38,208
28,603
36,753
230,061
133,718
247,051
93.77
102.33
102.07
95.18
95.92
103.09
100.00
96.09
100.84
98.86
101.78
96.44
98.90
106.47
87.47
99.70
97.41
101.82
99.19
99.75
102.64
102.90
90.90
94.36
97.78
95.96
99.96
99.66
;,254,131
$2,593,6
79.70
$1,076,747
$587,548
54.56
1,181,232
97.76 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 55
X.C.—TAX LEVY, COLLECTIONS, AND PERCENTAGES
FOR THE YEAR 1940—VILLAGES.
Total
Taxes
Villages.
Tax Levy
for 1940.
1940 Taxes
collected.
Percentage
1940
Taxes
collected.
Total
Uncollected
Taxes
December
31st, 1939.
Other than
1940 Taxes
collected.
Percentage
of other
than 1940
Taxes
collected.
Total Taxes
collected
(1940 and
other than
1940).
collected
(1940 and
other than
1940)
shown as
Percentage of
1940 Levy.
$3,095
$2,771
89.53
$596
$462
77.51
$3,233
104.45
Burns Lake  	
675
484
71.70
426
225
52.81
709
105.03
Chapman Camp _
2,892
2,739
94.70
358
274
76.53
3,013
104.18
Creston  _	
6,462
5,023
77.73
2,469
1,519
61.52
6,542
101.23
1,720
1,563
90.87
393
390
99.23
1,953
113.54
Gibsons Landing	
528
496
93.93
58
47
81.03
543
102.84
Hope . _ —
1,419
1,131
79.70
811
519
63.99
1,650
116.27
McBride 	
1,743
1,605
92.08
365
325
89.04
1,930
110.72
Mission  	
12,101
9,967
82.36
3,973
2,269
57.11
12,236
101.11
975
940
96.41
285
143
50.17
1,083
111.07
Pouce Coupe —
784
404
51.53
820
506
61.70
910
116.07
Quesnel  	
3,711
2,632
70.92
1,925
1,167
60.62
3,799
102.37
Silverton  	
687
503
73.21
316
234
74.05
737
107.27
Smithers 	
3,918
2,735
69.80
2,295
1,076
46.88
3,811
97.26
Stewart 	
3,877
1,987
51.25
2,397
1,067
44.51
3,054
78.77
Terrace  	
1,634
1,079
66.03
912
488
53.50
1,567
95.89
Toflno           	
574
1,721
542
1,387
94.42
80.59
76
654
74
389
97.36
59.48
616
1,776
107.31
Vanderhoof 	
103.19
Williams Lake	
3,090
2,633
85.21
748
491
65.64
3,124
101.10
Totals
$51,606
$40,621
78.71
$19,877
$11,665
58.68
$52,286
101.31 M 56
BRITISH COLUMBIA.
XL—CASH IN BANK AND ON HAND, DECEMBER 31st, 1940.
Cash in
Bank and on
Hand.
December
31st, 1939.
Receipts of
1940.
Total.
Disbursements
of 1940.
Cash in
Bank and on
Hand
December
31st, 1940.
Cities—XI.A ',, _. 	
$713,125
627,673
14.541
$13,157,719
8,998,232
110 949
$13,870,844
9,625,905
125,490
$12,848,012
8,973,817
108,465
$1,022,832
652,088
17,025
Districts—XI.B             	
Villages—XI.C
Totals   "          	
SI .355.339     1     ___ _fifi 900
$23,622,239
$21,930,294
$1,691,945
Note.—Proof of cash for Vancouver is omitted inasmuch as figures are not available.
XI.A.—CASH IN BANK AND ON HAND, DECEMBER 31st, 1940—CITIES.
Cities.
Cash in
Bank and on
Hand,
December
31st, 1939.
Receipts of
1940.
Total.
Disbursements
of 1940.
Cash in
Bank and on
Hand.
December
31st, 1940.
$4,634
1,601
30,069
10,182
7,270
3,028
15,123
19,206
7,763
1,144
427
3,587
No report avai
66,869
6,481*
18,246
98.750
31,827
100,429*
18,312
4.946
18,427
9,882
10,959
120,391
11,515
9,888*
6,146
1,409
15.648*
8,990
314,868
$55,944
89,518
257,226
237,912
360,005
45,947
97,409
46,943
160,151
145,325
15,124
404,626
able.
525,873
101,771
82,287
672,959
806,684
2,405,344
639,132
267,230
105,176
67,702
187,644
454,635
237,799
181,066
98,446
5,236
632,642
365,360
3,404,603
$60.,578
91,119
287,295
248,094
367,275
48,975
112,532
66,149
167,914
146,469
15,551
408,213
592,742
95,290
100,533
771,709
838,511
2,304,915
657,444
272,176
123,603
77,584
198,603
575,026
249,314
171,178
104,592
6,645
616,994
374,350
3,719,471
$58,971
89,123
248,960
237,685
361,585
44,251
107,323
57,040
163,575 '
141,622
15,460
382,101
517,360
97,580
77,470
721,423
762,075
2,413,092
614,633
263,987
91,091
61,144
187,128
467,224
240,100
172,523
103,178
5,124
582,373
345,568
3,217,243
$1,607
1,996
38,335
10,409
5,690
4,724
5,209
9,109
4,339
4,847
91
26,112
Armstrong   	
Courtenay    	
Cumberland  _ 	
Fernie .„.	
Greenwood   	
75,382
2,290*
23,063
50,286
76,436
108,177*
Port Alberni   	
8,189
32,512
16,440
11,475
107,802
9,214
1,345*
1,414
1,521
34,621
28,782
502,228
Prince George —  :.
Trail  	
Victoria   	
Totals    __ 	
$713,125
$13,157,719
$13,870,844
$12,848,012
$1,022,832
* Overdraft. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 57
XI.B.—CASH IN BANK AND ON HAND, DECEMBER 31st, 1940—DISTRICTS.
Districts.
Cash in
Bank and on
Hand,
December
31st, 1939.
Receipts of
1940.
Total.
Disbursements
of 1940.
Cash in
Bank and on
Hand
December
31st, 1940.
$163,370
5,037
45,275
4.766*
50,396
26,046
2,626
2,732
2,060
1,705*
1,004
1,313
8,209*
4,0>39
28,430
68,055
4,990
7,084
251
37,733
6,939
1,606
3,025
1,123
50,605
3,120*
1,577
130,157
$1,527,388
265,701
62,530
211,929
332,813
149,593
7,296
17,450
54,242
299,052
239,075
153,407
221,567
140,395
441,503
442,105
19,232
616,926
36,359
522,699
830,696
70,567
92,213
55,945
511,596
812,452
137,035
726,466
$1,690,758
270,738
107,805
207,163
383,209
175,639
9,922
20,182
56,302
297,347
240,079
154,720
213,358
144,434
469,933
510,160
24,222
624,010
36,610
560,432
837,635
72,173
95,238
57,068
562,201
809,332
138,612
856,623
$1,573,200
267,692
97,258
200,716
348,437
148,710
6,622
18,275
48,979
296,118
239,702
150,379
217,078
134,147
444,775
415,655
20,156
610,314
36,126
508,927
809,417
66,158
89,707
58,481
496,121
807,965
138,361
724,341
$117,558
Chilliwhack—	
3,046
10,547
Coquitlam _ _  	
Delta 	
6,447
34,772
26,929
3,300
1,907
Kent
7,323
Langley  .   	
1,229
377
4,341
3,720*
North Cowichan   	
10,287
25,158
Oak Bay . _..__   	
94,506
4,066
Penticton    	
13,696
484
51,505
28,218
6.015
5.531
1,413*
66,080
1,367
251
132,282
Totals  _ •,_
$627,673
$8,998,232
$9,625,905
$8,973,817
$652,088
* Overdraft.
XI.C.—CASH IN BANK AND ON HAND, DECEMBER 31st, 1940—VILLAGES.
Villages.
Cash in
Bank and on
Hand,
December
31st, 1939.
Receipts of
1940.
Total.
Disbursements
of 1940.
Cash in
Bank and on
Hand
December
31st, 1940.
Abbotsford _  	
$564
554
321
2,736
990
1,410
941
1,090
556
489
354
1,431
1,002
366*
400
311
827
497
434
$12,280
1,222
3,477
18,383
3,897
2,016
4,883
2,904
23,706
1,645
1,363
5,693
1,140
11,328
4,424
3,918
1,212
2,877
4,582
$12,844
1,776
3,798
21,119
4,887
3,426
6,824
3,994
24,261
2,134
1,717
7,124
2,142
10,962
4,824
4,229
2,039
3,374
5,016
$12,818
1,508
3,740
16,746
3,771
2,026
4,923
3,535
21,656
1,582
1,043
6,552
705
10,918
4,139
3,905
813
2,734
5,351
$26
268
58
4,373
1,116
1,400
Hope         .
901
459
Mission    	
2,605
552
674
572
1,437
44
Stewart  	
Terrace   _	
Torino   - -	
685
324
1,226
Vanderhoof__    	
640
335*
Totals ..___ _	
$14,541
$110,949
$125,490
$108,465
$17,025
* Overdraft.  XII.—RECEIPTS, 1940.
M 59
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
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.
Schools.
Motor
Licences.
Unemployment Relief
(Direct).
Other.
Receipts
(other than
Taxes and
Grants).
Public
Utilities.
Cities—XII.A .     	
$3,570,088
2,593,684
40,621
$751,247
587,548
11,665
$3,462
3,882
464
$247,828
195,655
1,083
$17,018
60,930
310
$109,094
50,620
2,846
$272,988
95,652
15.635
$171,391
25,527
137
$63,031
21,858
$552,141
535,238
$154,071
136,195
9,147
$553,292
632,167
1,898
$66,558
136,188
	
$181,635
33,343
	
$2,533,300
853,765
16,394
$3,647
24,025
$23,164
94,322
*778,115
136,83^
6,936
$10,052,070
6,217,434
107,136
$78,231
33,598
$1,323,981
1,503,159
3,500
$479,725
283,216
$265,520
75,914
313
$958,192
884,911
$13,157,719
8,998,232
110,949
Districts—XII.B	
Villages—XII.C
.
Total*	
$6,204,393
$1,350,460
$7,808
$444,566
$78,258
$162,560
$384,275
$197,055
$84,889
$1,087,379
$299,413
$1,187,357
$202,746
$214,978
$3,403,459
$27,672
$117,486
$921,886
$16,376,640
$111,829
$2,830,640
$762,941
$341,747
$1,843,103     I    $22,266,900
XII.A.—RECEIPTS, 1940—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
Revenujj
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.
1. Alberni  	
$16,963
18,575
64,096
25,205
49,834
12,074
30,183
10,580
33,427
24,953
3,104
139,178
No report avs
118,992
16,671
15,003
134,297
111,503
545,707
166,427
66,661
35,315
20,914
31,437
127,073
49,387
49,905
19,937
1,140
169,763
124,193
1,337,591
$4,996
3,781
10,955
7,311
10,397
1,136
2,520
3,553
10,888
5,231
1,293
35,968
tilable.
7,211
7,229
7,366
24,198
20,643
81,334
49,005
11,995
7,539
4,963
8,650
40,535
14,443
14,066
4,703
645
27,002
20,967
300,724
$2,099
325
1,746
1,180
794
$871
420
1,583
1,522
1,764
2,086
748
91
1,702
251
60
4,748
2,491
1,666
333
2,724
14,483
11,043
5,153
4,309
652
1,779
667
2,519
1,479
2,083
427
10
11,810
2,318
27,302
$1,250
1,012
6,036
4,474
4,693
2,753
5,361
340
3,060
1,985
378
6,624
7,656
2,857
1,827
11,038
8,468
28,685
8,990
6,519
1,755
2,629
4,432
10,040
1,527
2,969
2,231
55
11,819
8,384
113,141
$349
868
97
1,030
5,560
39
354
118
2,096
484
10
9,050
3,596
2,103
884
9,061
11,512
47,212
2,488
598
664
659
1,335
9,351
144
637
17
12
7,774
19,472
33,817
$110
154
1,020
488
914
100
$4,871
*
17,409
10,609
18,207
16,066
16,131
3,899
19,494
11,572
2,543
21,670
29,366
15,774
5,637
26,864
32,077
62,816
32,997
17,557
5,857
7,048
9,201
20,119
15,467
18,262
6,106
2,260
t
34,252
68,010
$769
1,083
2,695
1,335
3,358
2,596
2,019
608
2,992
1,420
187
6,753
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
$2,454
3,051
11,183
2,878
12,176
1,358
278
$1,222
$8,588
6,873
$660
512
4,809
1,822
992
5,592
4,194
1,217
6,374
1,138
991
6,997
16,862
1,178
3,429
1,458
13,257
109,38$
21,41$
7,181
177
$45,202
37,045
128,293
145,746
200,980
45,631
82,967
24,503
140,599
78,543
14,054
320,091
396,230
94,815
68,413
375,414
548,115
1,644,301
620,876
169,464
66,157
53,722
133,606
365,298
174,968
133,794
58,144
5,236
335,281
302,872
3,241,710
$608
690
3,515
$1,000
11,500
85,954
$5,000
7,000
22,500
6,597
5,049
$1,096
183
417
2,332
7,043
316
580
11,797
4,379
515
$3,038
33,100
16,547
83,237
109,049
$55,944
89,518
257,226
237,912
360,005
45,947
97,409
46,943
160,151
145,325
15,124
404,626
525,873
101,771
82,287
672,959
806,684
2,405,344
639,132
267,230
105,176
67,702
187,644
454,635
237,799
181,066
98,446
5,236
632,642
365,360
3,404,603
1
2. Armstrong	
$31
59
22
$360
2
3. Chilliwack	
$1,028
5,577
1,784
1,450
1,831
21,154
689
2,302
3
4. Courtenay	
80,274
87,194
5,812
4
5. Cranbrook	
$3,647
37,884
5
6. Cumberland 	
6
7. Duncan	
25
66U
9,500
10,626
7,689
15,150
750
32,099
1,500
3,500
5,026
17
7,484
51,117
7
8. Enderby	
74
154
1,756
485
1,198
4,008
2,125
364
1,057
2,737
1,823
37,596
23,070
2,865
2,191
2,450
1,337
12,675
480
210
1,347
179
236
2,849
138,492
26
526
227
3,154
45,649
25,458
2,132
51,166
164,188
30,332
24,158
67,965
290,026
532,894
218,266
31,494
4,927
8,013
58,320
100,346
77,319
25,057
11,888
550
72,156
39,097
465,816
8
9. Fernie	
112
9,856
5,119
903
22,567
20,089
8,361
6,561
46,083
17,581
113,104
55,049
7,916
4,892
2,800
9,707
11,708
4,171
7,420
3,425
$365
9
10. Grand Forks	
220
10
11. Greenwood  	
55
1,013
1,433
800
2,077
1,052
945
400
6,042
10,823
5,046
259
6,560
4,931
28,635
23,321
4,635
240
233
1,571
1,218
1,990
45
6,460
320
13,366
9,305
1,473
713
14,413
453
5,626
1,697
4,764
11
12. Kamloops	
333
89
316
1,897
1,518
393
303
1,657
3,682
16,336
930
2,055
491
493
702
5,407
34
208
371
3
87,242
6,049
6,153
1,983
1,073
5,675
17,292
50,447
16,503
587
948
766
4,447
4,605
3,371
302
33,018
25,443
12
13. Kaslo	
14. Kelowna	
3,642
13
14
15. Ladysmith ._. 	
15
16. Merritt 1	
177
2,072
9,951
1,030
12,088
30,319
137,681
129,257
56
16,887
26,071
8,104
8,909
50,450
29,833
11,697
13,075
101,269
15,420
16
17. Nanaimo	
479
294
32,907
9,136
415
2,235
1,782
27,000
35,000
575,711
220,138
68,143
2
17
18. Nelson	
66
18
19. New Westminster	
19
20. North Vancouver...
263
917
1,312
20
149
623
20
21. Port Alberni	
■ 50,094
12,000
3,000
8,068
30,000
29,000
35,273
25,250
25,434
21
22. Port Coquitlam	
22
23. Port Moody......	
212
535
8
2,110
7,593
4,282
627
23
556
1,819
17,346
5,213
214
184
29
13,38$
4,971
525,30*
25,021
24
25
26. Revelstoke...
21
9,600
297
26
27. Rossland
27
139
574
1,403
28
29. Slocan
135
29
30. Trail
619
330
9,000
4,779
1,036
17,174
7,645
33,984
120,973
349
526
6,943
185,417
45,037
45,979
6,193
4,133
2,557
109,971
30
118
409
6,590
36,627
31
32. Victoria
4,532
32
Totals	
$3,570,088
$751,247
$3,462
$247,828
$17,018
$109,094
$272,988
$171,391
$63,031
$552,141
$154,071
$553,292
$66,558
$181,635
$2,533,300
$3,647
$23,164
$778,115
$10,052,070
$78,231
$1,323,981
$479,725
$265,520
$958,192
$13,157,719
Figures in italics denote deductions.
* The Armstrong and Spallumcheen Consolidated School Board.
t Trail-Tadanac Board of School Trustees. XII.B.—RECEIPTS, 1940—DISTRICTS.
M
61
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.
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.
Schools.
Motor
Licences.
Unemployment Relief
(Direct).
Other.
1. Burnaby	
2. Chilliwhack	
$445,808
96,035
18,604
46,116
106,653
74,412
5,532
6,466
18,008
64,627
58,589
46,132
100,682
57,357
114,666
208,653
3,393
114,763
9,330
142,221
229,703
21,056
32,644
20,744
32,417
192,196
133,676
193,201
$160,499
16,719
3,991
12,486
13,161
13,776
$1,042
301
$66,417
150
4,500
4,869
2,599
9,446
$19,037
5,006
1,250
824
657
1,296
$4,651
2,952
404
2,488
749
1,534
1,045
312
366
1,910
5,362
1,352
997
3,496
1,945
2,653
104
2,787
744
5,082
5,950
120
164
75
1,041
1,193
308
836
$11,426
3,057
$3,278
60
$3,229
2,442
40
902
349
731
$106,620
25,496
2,091
16,915
18,286
10,093
*
1,359
8,589
30,868
32,101
l,000f
22,354
7,679
11,860
11,360
2,696
33,181
4,777
46,642
42,268
6,140
t
f
10,382
58,839
§
23,642
$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
$246,787
11,536
1,106
18,421
9,274
2,779
$25,922
274
$2,247
236
7
1,943
890
2,934
$132,824
1
$21,594     1       $1,279,373
$185,000
8,825
17,312
67,393
56,000
240
$1
52,500
$22,727
625
132
$40,287
8,991
8,261
13,877
50,947
17,356
$1,527,388
265,701
62,530
211,929
332,813
149,593
7,296
17,450
54,242
299,052
239,075
153,407
221,567
140,395
441,503
442,105
19,232
616,926
36,359
522,699
830,696
70,567
92,213
55,945
511,596
812,452
137,035
726,466
l
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
$3,017
21,126
1,025
3,520
7,161
4,478
194,760
36,786
130,659
222,391
130,300
7,296
13,176
41,706
193,833
148,891
96,500
162.157
2,819
9,995
20,652
$39
4. Coquitlam	
5. Delta	
2,615
2,273
2,587
45
1,071
81
491
3,160
7,929
27,616
3,475
1,301
23
36
$2,135
13
383
8.  Glenmore	
1,581
3,158
25,339
16,267
17,257
10,270
15,337
47,173
16,266
2,182
17,718
4,925
30,143
41,846
7,938
5,564
7,859
4,336
37,865
42
53,850
1,224
5,383
47,184
11,318
19,055
13,783
10,133
38,261
1,863
1,239
28,090
1,618
13,590
44,065
5,213
3,419
4,426
2,754
78,357
400
62
1,354
50
1,185
1,232
1,292
1,940
1.528
3:861
12,000
100,000
67,110
49,469
60,000
22,750
90,150
2
411
536
1,474
4,327
2,050
2,273
837
2,787
22,345
15,398
1,154
2,202
1,782
815
5,099
7,395
3,030
270
2,878
2,417
2,704
387
7,556
1,237
14,313
5,138
260
40
1,200
1,640
9,360
4
7,906
50
723
878
134
192
1,399
1,360
2,545
68
4,295
2
210
1,649
377
249
168
80
1,444
202
792
1,367  '
128
50
573
1,348
627
1,269
238
1,619
981
3,121
53
21,126
579
2,322
5,043
6,554
6,852
590
2,710
7,848
1,647
176
454
11. Maple Ridge	
12. Matsqui	
13. Mission	
14. North Cowichan 	
15. North Vancouver	
1,569
13,000
3,066
586
129
590
4,005
5,449
210
19
973
63
4,520
209
6,217
887
15
634     1             106.730
2,472
11,250
7,491
5,733
8,527
48,980
4,025
106,538
46
25
24,896
71,164
4,117
179,252
74,417
105,441
27,018
9,928
600
3,963
962
1,261
6,040
1,082
76
368
2,134
6,688
3.877
323,728
362,580
15,197
419,122
25,227
355,820
585,313
47,019
45,413
37,604
145,028
481,213
138.428
11,969
21,407
10
3,125
1,1,04
46
2,439
1,350
1,516
220
463
18. Penticton	
191
34
42
426
127
10
4,657
6
5,103
22,886
800
856
682
153
3,819
1,537
429
248
240
158
8,970
1,360
273
1,362
1,807
116
139
77
206
1,448
13
2,277
9,921
3,602
2,182
6,124
11,937
933
230
3,341
2,230
29,657
1,650
93
82,000
8,950
110,000
183,126
13,500
25,050
15,000
2,539
60,120
20. Richmond	
21. Saanich	
89
1,927
7,484
6,257
48,739
42,236
7,015
15,723
2,100
24. Sumas  	
25. Summerland	
972
422
72
1,377
8,418
85,499
2,198
74,871
99,955
6,693
844
218
4,242
282,774
10,722
64,485
249,375
39
75,409
28. West Vancouver	
Totals	
12,080
6,762
4,723
11,289
2,167
139,137
2,000
6,073     |            471,184
16,143
159,581
$2,593,684
$587,548
$3,882
$195,655
$60,930
$50,620
$95,652
$25,527
$21,858
$535,238
$136,195
$632,167
$136,188
$33,343
$853,765
$24,025
$94,322
$136,835
$6,217,434
$33,598
$1,503,159
$283,216
$75,914
$884,911
$8,998,232
Figures in italics denote deductions.
* No schools conducted.                   t Matsqui-Sumas-Abbotsford Educational Administrative Area.
t The  Armstrong and
Spallumcheen  Consolidated  School  Board.                   § Trail-Tadanac  Board of School Trustees.
XII.C—RECEIPTS, 1940—VILLAGES.
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.
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.
Schools.
Motor
Licences.
Unemployment Relief
(Direct).
Other.
1. Abbotsford	
2. Burns Lake	
$2,771
484
2,739
5,023
1,563
496
1,131
1,605
9,967
940
404
2,632
503
2,735
1,987
1,079
542
1,387
2,633
$462
225
274
1,519
390
47
519
325
2,269
143
506
1,167
234
1,076
1,067
488
74
389
491
$982
$169
$2,390
275
$15
$558
221
416
761
389
143
409
$4,091
$842
17
$12,280
1,222
3,477
18,383
3,897
2,016
4,570
2,904
21,705
1,645
1,363
5,693
1,140
9,828
4,424
3,918
1,212
2,877
4,582
	
$12,280
1,222
3,477
18,383
3,897
2,016
4,883
2,904
23,705
1,645
1,363
5,693
1,140
11,328
4,424
3,918
1,212
2,877
4,582
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
1   19
48
173
46
24
172
129
1,301
27
4. Creston	
1,681
1,390
193
634
180
4,109
|              170
255
1,234
40
818
391
373
93
667
742
11
2
10
2
8,902
60
1,028
1,470
313
31
25
91
422
461
$26
50
11
6. Gibsons Landing	
7. Hope	
8. McBride	
$131
$313
243
98
30
50
113
1,439
335
198
488
298
1,094
668
385
328
334
440
$1,898
$2,000
10. New Denver	
11. Pouce Coupe	
172
28
3,677
55
558
13.  Silverton
23
14
353
41
124
175
50
14. Smithers   	
15. Stewart... 	
16. Terrace	
17. Tofino	
18. Vanderhoof	
19. Williams Lake	
Totals	
181
68
61
5
14
1
1              1,500
28
843
50
32
244
	
$40,621
$11,665
$464
$1,083
$310
$2,846
$15,635
$137
  1   - -
!
$9,147     |            $1,898
1                          1
$16,394
$6,936
1
$107,136
$3,500
$313
|          $110,949
1
1
-
) XIII.
—DISBU
RSEMEN1:
rS, 1940.
M
63
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.
Hospital
Care and
Social
Welfare.
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—XIII.A   	
$1,105,251
207,256
$382,539
155,731
$551,704
737,597
24,893
$146,851
71,998
9,644
$190,342
40,293
1,870
1
$410,753          $181,104
97.120           104.002
$1,060,564
1,002,964
10,515
1
$78,243    j    $318,309
i
18.758     !       170.373
$48,430
39,277
3,437
$303,346
149,185
10,531
$310,529
184,982
5,864
$2,204,670
1,816,963
$1,806,325
881,404
18,108
!                !
$158,255     1    $462,670            $9,719,885
$68,734
50,818
$1,361,561
1,574,411
3,500
$535,657
247,573
$270,237
95,281
233
1
$891,938          $12,848,012
Districts—XIII.B 	
108,227
3,192
249,165
6,980
6,035,295
104,732
970,439
8,973,817
108.465
Villages—XIII. C
3,447
4,736
1
1,515    |
Totals 	
$1,312,507
$538,270
$1,314,194    |    $228,493
1
$232,505
$511,320
$289,842
$2,074,043
$98,516    |    $488,682
1
$91,144
$463,062
$501,375
$4,021,633    |    $2,705,837
$269,674    j    $718,815    |    $15,859,912
1                        1
$119,552
$2,939,472
$783,230
$365,751    |    $1,862,377    |    $21,930,294  |
1                1                i
XIII.A.—DISBURSEMENTS, 1940—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.!  Sanitation
Health and
Hospital
Care and
Social
Welfare.
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.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
Alberni	
Armstrong	
Chilliwack	
Courtenay	
Cranbrook	
Cumberland...
Duncan	
Enderby	
Fernie	
Grand Forks..
Greenwood ....
Kamloops	
Kaslo 	
Kelowna	
Ladysmith	
Merritt	
Nanaimo	
Nelson ... 	
New Westminster-
North Vancouver...
Port Alberni	
Port Coquitlam	
Port Moody ...
Prince George	
Prince Rupert	
Revelstoke	
Rossland 	
Salmon Arm	
Slocan	
Trail	
Vernon 	
Victoria 	
$101
4,346
13,643
1,341
8,282
3,440
12
$218
2,197
9,546
18,824
8,075
1,584
15
6,938
2,539
1,000
17,848 |   11,707
No report available.
9,221 |    6,108
4,921
11,950
10,709
249,566
85
1,254
9,713
7,119
2,160
* 54,347
3,690
3,465
36,247
5,273
642,649
I
5,355
24,384
9,020
59,157
1,224
3,611
6,075
3,027
9,054
9,596
31,607
4,355
150,862
$7,856
1,650
6,347
15,018
6,349
2,091
8,540
810
7,348
1,329
197
22,135
34,166
4,020
2,161
20,409
51,101
78,702
44,481
21,757
7,060
4,525
4,014
22,149
10,390
8,526
5,145
292
27,979
24,071
101,086
$1,794
1,074
3,779
2,836
923
2,850
796
44
140
260
4,977
3,992
4,000
9,475
11,504
13,938
14,306
4,221
1,356
1,383
4,968
9,606
1,164
1,518
1,491
4
4,322
4,213
35,917
$256
148
2,219
1,021
169
837
10
8,242
7,926
651
60
19,372
11,611
32,142
19,524
465
789
405
1,035
846
261
1,088
3,878
2,216
75,171
$1,409
296
1,802
1,924
8,099
1,212
2,181
442
4,902
1,207
107
13,850
9,112
959
676
12,878
20,423
76,781
17,739
2,153
272
684
6,745
13,944
4,473
7,875
1,302
13,090
9,983
174,233
$196
172
174
1,168
750
506
327
157
1,056
247
65
8,198
9,381
1,590
574
10,472
11,611
28,544
7,849
1,874
342
300
554
8,079
3,075
2,728
278
8,615
2,469
69,753
$5,390
5,781
16,214
3,834
17,902
2,544
4,447
1,037
23,737
7,328
1,179
52,253
35,934
16,103
9,326
61,943
37,513
176,958
72,308
15,853
7,355
5,468
16,435
31,856
10,690
19,315
6,416
100'
27,165
54,799
313,381
$60
675
1,406
400
1,566
410
180
222
823
95
40
6,210
3,430
290
118
886
3,754
7,720
700
128
80
143
1,054
954
1,846
310
581
1,111
2,466
40,585
$849 [
1,127
4,318 |
2,348 |
5,923 j
2,299 j
3,194 |
1,556 |
6,210 |
1,895 |
88 |
12,455 |
8,372 |
1,958 |
2,682 |
7,199 |
11,359 |
58,373 j
10,993 |
' 5,751 j
1,915 |
2,883 |
7,126 |
7,641 |
4,653 |
3,106 |
2,331 |
  I
14,782 |
7,668 [
117,255 |
$720
1,300
1,673
412
700
30
3,400
2,025
700
*
2,415
2,784
4,950
2,400*
2,490
1,200
1,229
1,392
800*
1,115
630
1,000
2,400
1,750
10,000
$2,456
2,185
5,615
950
5,394
745
3,064
2,870
4,054
3,870
2,240
9,760
11,556
2,239
2,918
8,200
18,018
34,197
16,598
6,673
3,160
2,389
4,457
16,941
5,594
3,744
2,715
505
20,848
6,680
92,711
$1,186
1,980
4,619
3,834
5,413
755
2,350
1,276
2,150
2,282
994
8,492
10,702
1,685
1,040
7,030
16,747
98,819
18,486
3,769
2,306
3,722
1,826
10,045
5,371
1,211
2,570
68
12,475
11,545
65,781
14,
79,
134,
338,
115,
52,
17,
17,
28,
75,
46,
45,
20,
3,
67,
97,
510,
1,516 |
!,087
806
423
717
005
026
641
112
489
331
258
677
279
057
807
859
704
485
788
434
257
232
024
905
863
486
627
773
130
872
$6,731
3,483
65,717
52,974
2,360
21,459
13,440
852
24,299
119,383
25,096
21,552
52.084
145,814
312.663
206,264
22,593
5,643
5,914
42,818
64,654
63,579
19,758
6,611
528
28,636
26,112
445,308
$2,176
10,323
372
1,852
9,965
175
4,525
6,689
12,778
10,830
29,057
2,400
4,797
52,016
1,975
925
7,400
$262
$48,176
1,033
34,234
1,824
122,393
574
148,247
2,867
194,491
2,069
38,902
84,324
l,22tt
23,466
11,33)8
139,198
4,320
76,871
1,172
14,710
15,603
314,212
9,798
1,114
848
41,097
35,485
48,421
1,84)8
2,70|6
1,742
70
732
11,002
1,231
4,443
23,746
232,212
374,472
89,684
70,288
369,601
532,312
1,632,413
559,896
174,756
66,378
59,161
130,742
389,147
176,193
122,753
56,236
5.124
301,853
291,876
3,077,776
$2,157
109
633
6,054
923
2,526
11
1,207
21,279
24,857
6,208
556
1,060
6,584
212
3,230
1,178
2,992
748
7,021
$3,076
11,550
91,019
44,640
5,015
8,954
5,677
10,500
15.000
750
35,491
$5,144
8,798
13,775
8,750
4,893
3,500
39,000
38,454
606,811
12,500
44,835
12,000
10,896
12,885
29,000
29.883
16,400
184,750
45,000
43,975
198
113,527
251,194
60,962
300
12,208
26,119
13,820
15,969
$732
180
417
4,015
6,917
334
587
15,899
4,406
151
8,385
7,230
1,870
1,074
5,953
20,025
51,954
16,985
524
1,385
766
3,192
5,419
3,338
3,429
2,557
102,513
$4,000
34,252
21,356
75,672
110,644
12,825
6,690
9,471
49,600
17,761
21,208
6,097
55,675
109,115
100,335
395
25,456
11,328
661
15,119
53,189
31,781
16,657
17,900
79,364
5,387
$58,971
89,123
248,960
237,685
361,585
44,251
107,323
57,040
163,575
141,622
15,460
382,101
517,360
97,580
77,470
721,423
762,075
2,413,092
614,633
263,987
91,091
61,144
187,128
467,224
240,100
172,523
103,178
5,124
582,373
345,568
3,217,243
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Totals -
$1,105,251
$382,539
$551,704    |    $146,851
i
$190,342
$410,753
$181,104
$1,060,564
.,243    |    $318,309     I
8,430
$303,346
$310,529
$2,204,670
$1,806,325
$158,255
$462,670
$9,719,885
8,734
$1,361,561
$535,657
$270,237
$891,938
$12,848,012
Figures in italics denote deductions.
* Commissioner. XIILB.—DISBURSEMENTS, 1940—DISTRICTS.
M 65
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.
Hospital
Care and
Social
Welfare.
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	
$37,509
4,485
5,257
3,543
37,525
21,975
$16,818
1,936
5,314
7,279
19,763
6,453
$50,089
31,903
3,997
10,979
30,319
16,123
210
2,601
5,440
26,455
27,729
12,646
40,667
15,470
41,288
47,351
625
17,904
2,531
|            67,672
67,800
7.904
3,925
11,665
|              5,194
140,928
22,022
26,160
$27,663
48
$4,869
$19,495
$54,549
68
119
190
634
4,076
$379,955
21,509
2,706
30,274
20',545
11,804
485
2,224
8,277
66,330
16,637
30,710
21,537
22,359
68,748
11,366
1,923
53,405
3,765
23,189
93,076
9,632
5,669
7,819
6,269
59,644
679
22,428
$92
1,113
56
75
328*
97
35
130
320
520
1,936
251
810
490
526
767
135
2,318
93
725
3,888
75
902
300
340
816
669
951
$31,398
4,227
200
2,085
3.047
8,272
1,520
15
620
5,598
3,165
760
2,469
2,236
7,433
15,999
249
7,719
251
12,783
16,641
882
593
781
1,047
12,127
13,146
15,110
$3,625*
2,100
$31,074
4,172
2,010
3,670
3,256
4,948
360
939
1,345
4,747
4,540
4,402
2,486
4,589
12,040
11,837
1.310
6,666
1,594
7.033
8,495
2.448
2.190
1.580
1,955
8,215
475
10,809
$29,013
5,829
981
2,172
2,585
4,043
263
292
847
5,004
4,331
4,494
4,219
5.987
36,303
4,123
901
9,492
1,101
8,590
23,249
2,031
2.855
1,282
1,474
11,071
176
12,274
$377,356
88,982
9,720
38,163
55,778
38,757
3,419
4,946
16,626
65,555
71,021
30,457
78,188
44.255
55,809
93,412
5,035
99,233
12,168
118,663
140,179
16,920
18,142
8,073
30.521
131.211
65.024
99.350
$131,927
$1,549
5,314
$18,866
24,487
898
5,768
2,533
1,246
702
1,622
9,786
4,321
3,295
1318
3,128
10,136
8,820
394
3^136
2,330
190
62,128
!          2,396
80
1.285
1          2,740
60,417
1         15.382
|              761
$1,215,847
196,173
39.113
116,703
196,571
129,808
6,622
13,402
36,979
193,805
145,006
92,346
156,177
105.061
299,241
356,908
15,584
412,958
24,750
362,026
608.167
1              49,282
44.958
35,936
141,969
439,792
|            135.466
|            464,645
$21,116
$230,000
7,041
13,000
75,536
77,957
140
$23,713
625
132
$82,524
8,950
44,798
8,477
61,309
17,346
$1,573,200
267,692
97,258
200,716
348,437
148,710
6,622
18,275
48.979
296.118
239,702
150,379
217,078
134,147
444,775
415,655
20,156
610,314
36,126
508,927
809,417
66,158
89,707
58,481
496,121
807,965
138,361
I            724,341
1
2. Chilliwhack 	
$54,903
2
3. Coldstream	
7,855
8,736
19,108
215
3,606
872
I    3
4. Coquitlam 	
1,949
120
1,700
1,150
1,400
4
5. Delta 	
2,969
90
8,789
205
544
5
6. Esquimalt 	
1,624
240
768
5,253
6
7. Fraser Mills	
I    7
8. Glenmore	
75
300
1,145
233
330
41
150
516
254
100
150
1,070
5,757
15,546
22
3,496
63
2,603
5,853
368
120
420
692
2,400
2,100
1,675
1,900
1,100
1,500*
1,092
3,657
12,000
105,165
57,500
56,886
60,901
22,000
120,450
119
1,097
|    8
9.  Kent   .-:	
505
1,984
1,846
460
210
I    9
10.  Langley .. 	
316
4,080
1,901
4,084
2,857
236
134
5
32,871
10
11. Maple Ridge	
576
3,513
1,013
11
12. Matsqui	
3,323
173
3,125
4,927
6,034
1  12
13. Mission   	
560
300
7,942
6,700
370
13
14. North Cowichan 	
180
3,487
22,386
210
6,597
15,105
1,195
1,073
2,400
772
2,675
18,912
84
5,426
31,881
58,664
4,216
156,787
882
9,566
414
13
11,182
1,176
1,541
5,332
1,676
634
5,545
6,507
2.551
2,677
1,304
768
29,659
7,419
59
1,905
7,200
4,991
50,904
4,500
[           98,904
! 14
15. North Vancouver	
1,439
6,258
30
3.283
100
2,097
7,350
28,733
30
10,889
1  15
16. Oak Bay
10
1  I6
17. Peachland
420
1,650
475
2,500
1,800
1,220
1,000
1,700
1,200
2,500
350
2,700
1  1?
18.  Penticton .     . 	
4,000
20,957
279
21,803
15,691
1,050
167
1,372
5,059
82,000
10,200
1          110,277
146,500
11,000
25,000
17,000
|         250,998
3,365
1  18
19. Pitt Meadows
19
4,002
930
1,046
6,742
504
45
!        52,695
!          2,665
2,859
605
18,170
12
12
71,801
146,213
1,927
12,994
33,156
|            36,424
2,100
|            13,357
20
1  21
2,225
161
79
214
5,827
9,342
1,398
2,100
22
23.  Spallumcheen 	
5,758
23
24. Sumas 	
[ 24
25.  Summerland 	
26   Surrey
801
2,312
36,820
|              774
1,973
912
11,119
76
447
4,654
|           1,317
50
1,748
2,635
3,824
83,751
511
45,851
99,560
1,678
|          300,116
15,064
| 25
| 26
27   Tadanac
218
7.101
|  27
158,862
8,067
|            79,203
|          174,696
| 28
Totals	
$207,256
|    $155,731
|       $737,597
|       $71,998
$40,293
|       $97,120
[     $104,002
1
|     $1,002,964
$18,758
$170,373
$39,277
$149,185
$184,982
1    $1,816,963
$881,404
$108,227
|     $249,165
|       $6,035,295
$50',818
|    $1,574,411
|        $247,573
$95,281
|       $970,439
[      $8,973,817
Figures in italics denote deductions.
* Commissioner. XIII.C—DISBURSEMENTS, 1940—VILLAGES.
M
67
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.
Hospital
Care and
Social
Welfare.
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   .
$2,819
336
2,986
2,171
1,262
400
570
$1,326
214
129
730
504
$266    j            $104
	
$367
78
15
1,218
14
59
$248
215
25
101
50
10
285
25
230
	
$300
150
$1,109
360
$485
$5,209
$585
1551
$12,818
1,508
3,740
16,746
3,771
2,026
4,690
3,535
19,656
1,582
1,043
6.552
705
9.418
4.139
3.905
813
2,734
5,351
1
1
$12,818 | 1
1,508 | 2
3,740 |    3
16,746 | 4
3,771 1 5
2,026 | 6
4,923 | 7
3,535  |    8
21,656  |    9
1,582   j  10
1,043  [  11
6,552  j  12
705  |  13
10,918 | 14
4,139 j 15
3,905 | 16
813 j 17
2,734 j 18
5,351      19
	
42    |            $303
142    |              141
180     |                60
576     j              716
300     1                49
4.  Creston	
406
300
8,940
145
1,178
1,311
$995
310
617
136
191
1,674i
1,5261
12,
5. Dawson "Creek	
	
515    i              215    )              100
	
24
36
300
146
300
183
450
7. Hope -                - 	
192
121    |              274
31    1                 495
470
$233
8. McBride                .   .         	
453
115
193
3,634
598
	
356
1,100
200
360
143
1,397
41
60
430
1,176
73
$2,000
9. Mission   .,
6,695
304
59
1,052
2,117
339
459
1,262
154    1              977
350
15
1,097
42
164
..
      1      	
105
300
12. Quesnel   	
169
194
1,083
173
821
616
370
4
112
665
130
10
	
720     |              287
200    |                24
1,800    |              341
900    j              586
617     !              253
180    1                78
360     !              575
580     I              299
162
96 j
52
133J
173!
145
30 1
	
I
13. Silverton	
27    |              177
     1     	
1
14. Smithers 	
     1     	
2.020    T            70<8
84
2,947
24
300
300
300
100
46
1,500
858
687
521
719
470
156
86    1                76
4
	
52
1,325
17   Tofino
     1     	
	
405
456
201
46
507
62
120
300
300
954
69
210
1,1451
Totals
$24,893     1         $9,644
$1,870    I        $3,447    1        $4,736
$10,515
$1,515
$3,437
SI 0.531      !          $5 864
SRI 8.10«     !           $3,192     !          $6,980
$104,732
$3,500
•      $233
«108 ARK   I REPORT OF DEPUTY MINISTER OP MUNICIPAL AFFAIRS, 1940.       M 69
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BRITISH COLUMBIA.
XV.—TAX SALE LANDS, AS AT DECEMBER 31st, 1940.
1940 Tax Sale.
1939
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—XV.A	
Districts—XV.B	
$77,018
89,813
$64,562
72,728
83.8
83.2
$1,657
30,638
$5,849,368
4,042,870
2,996
$5,915,587
4,146,236
Villages—XV.C       	
2,996
Totals. 	
Vancouver*.. .. _ ....
$166,831
59,006
$137,290
56,660
82.3
96.1
$32,295
244,272
$9,895,234
5,152,864
$10,064,819
5,453,796
$225,837
$193,950
85.8
$276,567
$15,048,098
$15 518,615
* Figures from Comptroller's Report for 1940, page 7.
XV.A.—TAX SALE LANDS, AS AT
DECEMBER 31st,
1940—CITIES.
1940 Tax Sale.
1939
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.
Alberni  	
$923
$632
68.4
86.4
69.2
81.1
100.0
100.0
69.1
100.0
84.5
76.7
79.3
100.0
100.0
89.2
96.5
93.3
65.0
100.0
100.0
84.0
99.2
84.3
100.0
49.9
40.7
64.3
$27,615
11,634
14,389
2,345
12,873
$28,247
	
11,634
14,766
Chilliwack	
436
78
1,312
377
54
1,065
Courtenay	
2,399
Cranbrook  	
13,938
64
12,904
87,777
61,698
40,261
42,479
29,064
16,688
81,651
48,771
24,706
522,646
1,218,319
59,258
257,140
222,241
296,860
502,300
61,912
3,778
7,548
51,864
1,943
100,420
2,028,220
904
2,617
851
343
4.467
904
2,617
588
343
3.777
13,808
	
90,394
62,286
40,604
46,256
-
736
1,528
941
574
3,004
16,858
5,181
2,609
2,263
1,391
3,344
5,190
1,064
565
1,213
941
574
2,680
16,270
4,834
1,696
2,263
1,391
2,809
5,152
898
29 629
17,901
84,191
49,345
27,386
538,916
1,223,153
60,954
259,403
223,632
299,669
507,452
62,810
3,778
7,548
52,485
Merritt..
$1,599
	
North Vancouver-	
	
Slocan -._	
621
579
1,495
17,709
621
289
609
11,400
Trail    ..
58
2,232
101,029
2,039,678
Vernon.    -	
Victoria.	
Totals	
$77,018
$64,562
83.8
$1,657
$5,849,368
$5,915,587 REPORT OP DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 75
XV.B.—TAX SALE LANDS,
AS AT DECEMBER 31st, 1940—DISTR1
CTS.
1940 Tax Sale.
1939
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.             fr"
1   centage.
Burnaby 	
$24,112
1,800
829
2,828
2,573
1,999
$20,487
1,317
829
2,828
2,075
1,157
84.9
73.1
100.0
100.0
80.6
57.8
100.0
ioo.o
73.3
100.0
100.0
79.6
91.1
15.1
100.0
69.2
100.0
83.5
36.6
100.0
92.4
66.4
87.6
93.8
78.9
$27,802
$2,025,797
338
1,733
65,817
13,165
152,088
60
12
2,721
20,045
21,823
10,870
12,220
15,666
1,330,048
57,592
14,804
59,095
7,074
56,065
10,499
11,977
308
1,057
26,343
35,052
$2,074,086
1,655
2,562
45
331
68,690
Delta          	
15,571
153,245
	
60
649
153
5,583
2,309
649
153
4,083
2,309
661
Kent
231
3,105
24,128
Maple Ridge	
	
24,132
10,870
2,751
2,917
10,870
198
88
2,457
613
2,353
8,376
1,365
2,458
140
1,283
5,091
2,751
2,323
9,913
30
88
1,702
613
1,967
3,072
1,365
2,272
93
1,125
4,778
14,971
17,989
1,340,508
57,622
547
Oak Bay 	
Peachland	
12
14,904
60,797
7,687
254
58,286
13,571
13,342
2,580
1,150
27,468
Spallumcheen    	
Sumas  	
Summerland.    ,
	
Surrey	
249
40,079
West Vancouver  ..
6,018
4,749
1,167
90,601
96,517
Totals.	
$89,813
$72,728
83.2
$30,638
$4,042,870
$4,146,236
XV.C—TAX SALE LANDS, AS AT DECEMBER 31st, 1940—VILLAGES.
Villages. Total.
Abbotsford   _.     	
Hope   —
Mission
Quesnel
Stewart
$606
1,104
298
2
986
Total
$2,996  M 77
XVI.—PERCENTAGE  RELATIONSHIP  OF  THE   ASSESSED VALUE  OF  LANDS  AND IMPROVEMENTS ACQUIRED THROUGH TAX SALES, TO 1940 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—XVI.A 	
$71,112,494
68,357,248
2,022,769
$13,189,262
12,640,792
21,159
18.54
18.49
1.05
$117,866,150
131,988,191
4,994,933
$1,095,773
622,087
2,560
0.93
0.47
0.05
$188,978,644
200,345,439
7,017,702
$14,285,035
13,262,879
23,719
7.56
6.62
0.34
$188,978,644
200,345,439
7,017,702
!    $134,158,677
[      151,603,430
|          5,675,762
70.99
75.67
80.87
$148,443,712
164,866,309
5,699,481
76.55
82.29
81.21
Districts—XVI.B	
Villages—XVI.C	
Totals	
$141,492,511
151,568,565
$25,851,213
8,770,745
18.27
5.78
$254,849,274
217,450,103
$1,720,420
619,360
0.67
0.28
$396,341,785
369,018,668
$27,571,633
9,390,105
6.95
2.54
$396,341,785
$369,018,668
$291,437,869
1      300,683,738
73.53
81.48
$319,009,502
310,073,843
80.48
84.02
Grand totals	
$293,061,076
$34,621,958
11.81
$472,299,377
$2,339,780
0.49
$765,360,453
$36,961,738
4.82
$765,360,453
$592,121,607
77.36
$629,083,345
82.18
XVI.A.—PERCENTAGE RELATIONSHIP OF THE ASSESSED VALUE OF LANDS AND IMPROVEMENTS ACQUIRED THROUGH TAX  SALES, TO  1940 ASSESSMENT—CITIES.
Cities.
Land.
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
Imp ro vements
acquired
through Tax
Sales.
Percentage
Assessed
Value of
Land and
Improvements
acquired
through Tax
Sales to Total
Value.
Total
Assessed Value
(Land and
Improvements).
Total
Assessments
less
Exemptions.
Percentage
Total Assessments less
Exemptions
to Total
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. Fer riie	
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	
3 0. Trail	
31. Vernon	
32. Victoria 	
Totals	
$386,272
393,349
821,280
398,701
641,213
136,692
489,141
321,513
504,481
570,520
204,501
2,0>84,033
219,822
1,577,665
323,445
745,259
2,029,632
1,892,144
12,412,866
6,132,285
1,044,014
1,373,608
1,062,868
1,851,657
3,562,415
910,400
485,965
349,434
80,815
1,634,395
1,553,360
24,918,749
$122,345
50,095
57,675
30,075
31.67
12.73
7.02
7.54
5.25
85,
149,
273,
151,
135,
No report
188,
78,
501,
131,
58,
1,448,
2,460,
101,
619,
500,
864,
946,
238,
32,
46,
52,
9,
234,
3,586,
700
135
801
545
220
280
available.
920
500
019
585
685
498
375
186
586
350
910
625
600
975
302
100
290
155
065
$71,112,494
$13,189,262
0.14
26.47
29.69
47.94
73.94
6.49
11.97
24.26
67.22
6.48
3.10
11.66
40.12
9.69
45.10
47.07
46.71
26.57
26.20
6.78
13.25
64.46
0.56
15.07
14.39
$561,100
634,740
1,945,950
1,029,550
1,691,570
309,130
1,407,115
353,430
1,545,575
708,550
197,600
4,921,070
375,840
4,598,900
369,875
609,400
4,270,590
5,358,365
17,749,395
4,203,000
2,402,350
711,075
517,075
1,495,810
5,376,055
1,925,960
2,045,660
728,215
77,620
5,679,990
3,369,295
40,696,300
$4,750
2,000
14,570
15,640
217,418
3,170
44,300
4,130
0.74
0.10
0.86
4.42
14.06
0.44
22.41
0.08
7,350
35,000
13,200
20,380
9,660
69,930
36,975
1,330
1,050
4,870
129,290
22,400
3,700
1,370
6,640
3,500
423,150
0.15
9.46
2.16
0.47
0.18
0.39
0.87
0.05
0.15
0.32
2.40
1.16
0.18
0.18
8.55
0.10
1.03
$947,372
1,028,089
2,767,230
1,428,251
2,332,783
445,822
1,896,256
674,943
2,050,056
1,279,070
402,101
7,005,103
595,662
6,176,565
693,320
1,354,659
6,300,222
7,250,509
30,162,261
10,335,285
3,446,364
2,084,683
1,579,943
3,347,467
8,938,470
2,836,360
2,531,625
1,077,649
158,435
7,314,385
4,922,655
65,615,049
$122,345
54,845
59,675
30,075
48,235
700
100,775
367,219
276,715
195,520
139,410
196,270
113,500
514,219
151,965
68,345
1,518,428
2,497,350
102,516
620',636
500,350
869,780
1,075,915
261,000
36,675
47,672
58,740
9,290
237,655
4,009,215
12.91
5.33
2.15
2.10
2.06
0.03
14.93
17.91
21.63
48.62
1.99
3.17
16.37
37.95
2.41
0.94
5.03
24.16
2.97
29.77
31.66
25.98
12.03
9.20
1.44
4.42
37.07
0.12
4.82
6.11
$947,372
1,028,089
2,767,230
1,428,251
2,332,783
445,822
1,896,256
674,943
2,050,056
1,279,070
402,101
7,005,103
595,662
6,176,565
693,320
1,354,659
6,300,222
7,250,509
30,162,261
10,335,285
3,446,364
2,084,683
1,579,943
3,347,467
8,938,470
2,836,360
2,531,625
1,077,649
158,435
7,314,385
4,922,655
65,615,049
18.54
$117,866,150
$1,095,773
.0.93
$188,978,644
$14,285,035
7.56
$188,978,644
$729,037
743,064
2,353,780
1,257,936
1,922,663
336,772
1,613,806
437,073
1,139,025
777,975
142,661
5,856,353
390,506
5,215,370
552,470
718,560
5,615,837
5,952,004
20,757,283
5,699,855
2,851,742
1,234,954
1,002,165
1,990,094
4,839,265
2,043,160
2,150,855
864,988
88,810
6,436,925
3,813,660
44,630,029
76.95
72.27
85.06
88.07
82.42
85.10
64.75
55.56
60.82
35.48
83.60
84.43
79.68
53.04
89.13
82.09
68.81
55.15
82.75
59.23
63.43
59.45
54.14
72.03
84.96
80.27
56.05
88.00
77.47
68.02
$851,382
797,909
2,413,455
1,288,011
1,970,898
336,772
1,614,506
537,848
1,506,244
1,054,690
338,181
5,995,763
390>,506
5,411,640
665,970
1,232,779
5,767,802
6,020,349
22,275,711
8,197,205
2,954,258
1,855,590
1,502,515
2,859,874
5,915,180
2,304,160
2,187,530
912,660
147,550
6,446,215
4,051,315
48,639,244
77.60
87.21
90.17
84.48
85.13
79.68
73.47
82.45
84.10
85.59
87.60
96.05
90.99
91.54
83.03
73.84
79.31
85.72
89.00
95.09
85.43
66.17
81.23
86.40
84.69
93.12
88.12
82.29
74.13
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
$134,158,677
70.99
$148,443,712
76.55 XVI.B.—PERCENTAGE RELATIONSHIP OF THE ASSESSED VALUE OF LANDS AND IMPROVEMENTS ACQUIRED  THROUGH TAX SALES, TO 1940 ASSESSMENT-
M 79
-DISTRICTS.
Districts.
Land.
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
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
Imp rovemen ts
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. 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. 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	
$13,346,585
3,413,617
623,597
1,554,836
3,545,839
2,103,629
142,730
148,630
811,878
2,357,007
1,588,293
1,327,020
774,675
1,221,445
6,133,143
3,360,880
235,215
2,064,445
690,690
4,948,629
4,019,306
828,772
1,525,295
870,705
1,081,967
5,382,902
193,136
4,062,382
$5,698,895
8,070
27,535
376,320
45,719
655,660
3,075
12,883
77,975
68,295
90,553
67,954
91,960
3,549,549
81,800
58,113
166,570
9,090
301,115
339,470
73,750
21,985
1,583
49,313
304,985
458,575
42.69
0.23
4.80
24.20
1.28
31.16
2.06
1.58
3.30
4.30
6.82
8.77
7.52
57.87
2.43
24.70
8.06
1.31
6.08
8.44
8.89
1.44
0.18
4.55
5.66
1.12
$13,748,
2,621,
297,
7,362,
2,086,
10,396,
639,
278,
676,
2,902,
2,560,
2,570,
5,771,
2,640,
3,040,
9,290,
175,
4,770,
444,
4,244:
10,574,
960,
457,
630,
1,863,
4,593,
30,539,
5,849,
010
434
640
490
945
878
640
165
,262
,906
,860
,282
,165
,200
,420
,430
,330
,730
,430
,241
,735
,635
,525
,539
,354
,590
,460
$292,895
1,800
5,820'
2,650
6,940
5,960
18,500
8,732
40,079
41,434
4,050
114,885
1,500
23,000
800
3,370
24,868
7,700
3,150
300
5,315
8,339
0.60
0.27
0.02
2.49
0.88
0.63
0.34
1.55
0.71
0.15
3.77
0.85
0.48
0.17
0,07
0.23
0.80
0.68
0.04
0.28
0.18
$27,095,
6,034,
921,
8,917,
5,632,
12,500,
782,
427,
1,488,
5,259,
4,149,
3,897,
6,545,
3,861,
9,173,
12,651,
410,
6,834,
1,135,
9,193,
14,593,
1,789,
1,982,
1,501,
2,945,
9,976,
30,732,
9,911,
480
627
031
476
329
574
608
270
043
269
199
880
957
610
343
300
645
775
420
059
547
507
930
230
506
256
726
842 |
$5,991,790
8,070
29,335
376,320
51,539
658,310
22.11
0.13
3.18
4.22
0.92
5.26
10,015
18,843
96,475
77,027
130,632
109,388
96,010
3,664,434
81,800
59,613
189,570
9,890
304,485
364,338
81,450
25,135
1,883
54,628
313,324
458,575
2.34
1.26
1.83
1.85
3.35
1.67
2.48
39.94
0.64
14.52
2.77
0.87
3.31
2.49
4.55
1.26
0.12
1.85
3.14
4.62
$27,095,480
6,034,627
921,031
8,917,476
5,632,329
12,500,574
782,608
427,270
1,488,043
5,259,269
4,149,199
3,897,880
6,545,957
3,861,610
9,173,343
12,651,300
410,645
6,834,775
1,135,420
9,193,059
14,593,547
1,789,507
1,982,930
1,501,230
2,945,506
9,976,256
30,732,726
9,911,842
$68,357,248
$12,640,792
18.49
$131,988,191 |
$622,087    [ 0.47
$200,345,439    |      $13,262,879
6.62
$200,345,439
$17,379,
5,845,
920,
2,191,
5,411,
2,793,
781,
390,
1,437,
5,063,
3,939,
3,653,
6,404,
3,678,
4,29p,
12,130,
316,
6,105,
991,
8,460,
12,814,
1,677,
1,974,
1,469,
2,766,
9,203,
20,723,
8,77k,
800
957
166
711
855
429
354
465
046
464
022
712
395
70O
557
960
335
925
310
471
751
222
815
756
708
131
726
687
$151,603,430
64.14
96.87
99.90
24.57
96.08
22.34
99.84
91.38
96.57
96.27
94.93
93.73
97.83
95.26
46.82
95.96
77.03
89.33
87.30
92.03
87.81
93.72
99.59
97.90
93.93
92.25
67.43
88.51
$23,371,
5,854,
949,
2,568,
5,463,
3,451,
781,
400,
1,455,
5,159,
4,016,
3,784,
6,513,
3,774
7,959,
12,221,
375,
6,295,
1,001,
8,764,
13,179,
1,758,
1,999,
1,471,
2,821,
9,516,
20,723,
9,231,
590
027
501
031
394
739
354
480
889
939
049
344
783
710
991
760
948
495
200
956
089
672
950
639
336
455
726
262
75.67
$164,866,309
86.25
97.00
103.08*
28.79
97.00
27.60
99.84
93.72
97.83
98.10
96.78
97.08
99.50
97.74
86.76
96.60
91.55
92.10
88.07
95.34
90.30
98.27
100.85f
98.02
95.78
95.39
67,43
93.13
82.29
I 9
|  10
i 11
I 12
I  13
I  14
15
16
17
IS
19
20
21
22
23
24
[ 25
j  26
j  27
| 28
* Due to tax sale lands being taxable while under lease—sec. 225  (3), " Municipal Act."
f Due to 1940 tax sale—assessed valuation subject to redemption being greater than total exemptions at December 31st, 1939. M 81
XVI.C—PERCENTAGE RELATIONSHIP OF THE ASSESSED VALUE  OF LANDS AND IMPROVEMENTS ACQUIRED  THROUGH TAX SALES, TO  1940 ASSESSMENT—VILLAGES.
Villages.
Land.
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
Imp ro vements
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. Abbotsford	
2. Burns Lake	
3. Chapman Camp..
4. Creston	
5. Dawson Creek—
6. Gibsons Landing.
7. Hope      	
8. McBride	
9. Mission	
10. New Denver	
11. Pouce Coupe	
12. Quesnel	
13. Silverton 	
14. Smithers	
15. Stewart	
16. Terrace	
17. Tofino  	
18. Vanderhoof	
19. Williams Lake.....
Totals	
$121,930
30,945
24,513
208,335
21,605
42,132
141,010
53,419
488,489
32,857
11,790
151,840
18,200
260,060
202,424
71,558
20,372
35,780
85,510
$2,022,769
$1,620
4,001
12,225
150
3,163
1.32
2.84
2.50
0.09
1.56
$297,420
155,170
264,750
632,565
196,182
52,550
140,580
175,970
790,238
105,875
81,076
453,725
74,020
605,225
279,017
121,980
92,470
172,955
303,165
$21,159
1.05
$4,994,933
$2,560
0.32
$2,560
0.05
$419,
186,
289,
840,
217,
94,
281,
229,
1,278,
138,
92,
605,
92,
865,
481,
193,
112.
208,
350
115
263
900
,787
682
590
389
,727
,732
866
,565
220
285
,441
,538
,842
,735
,675
$7,017,702
$1,620
4,001
14,785
3,163'
0.38
1.42
1.15
0.02
$23,719
0.34
$419,
186,
289,
840,
217
94,
281,
229
1,278
138
92
605
92
865,
481
193
112
208
350
115
263
900
,787
682
590
389
,727 |
,732 j
,866 |
,565 I
,220 [
,285 |
,441 |
,538 |
,842 |
,735 J
,675 j
$7,017,702
157|,50<8 [
9^,623 |
$5,S75,762
95.49
61.46
100.00
79.68
95.74
97.19
84.89
83.04
83.33
70.28
100.00
67.82
73.98
69.53
81.32
81.38
85.62
75.80
85.17
80.87
$402,050
114,390
289,263
670,055
208,512
92,022
243,043
190,492
1,080,372
97,512
92,866
410,895
68,230
601,695
394,668
157,508
96,623
158,235
331,050
$5,699,481
95.87
61.46
100.00
79.68
95.74
97.19
86.31
83.04
84.48
70.28
100.00
67.84
73.98
69,53
81.98
81.38
85.62
75.80
85.17
81.21
I 1
2
I *
! 8
I »
I 10
! ii
I 12
I 13
I 14
I 15
I 16
I 17
| 18
I 19 XVII.—CERTIFICATES OF APPROVAL ISSUED ON MONEY BY-LAWS DURING 1940.
M 83
Municipalities.
Cities—
Armstrong...
Courtenay—.
Duncan	
Kamloops—.
Kelowna	
Nanaimo	
Nelson	
Nelson  	
Port Alberni—-
Port Alberni	
Port Alberni ....
Port Alberni.-—
Port Alberni —
Port Alberni	
Port Alberni —
Port Alberni....
Port Alberni
Prince George...
Rossland	
Vernon .„	
Districts—
Maple Ridge ..
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Oak Bay	
Penticton	
Salmon Arm..
Summerland..
Surrey	
Surrey 	
Surrey 	
West Vancouver..
West Vancouver..
By-law No.
265
377
394
864
795
618
990
1002
493
494
495
496
497
499
500
501
498
430
631
789
52A I
57a j
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1074
1064
1065
1066
1067
1068
1069
1070
1071
1072
1073
1075
603
395
502 '
504
628 ]
639
638 '
637
873
872
Purpose.
Maturing Debentures-
School 	
Local Improvement, Paving	
Local Improvement, Sidewalk..
Sewer	
Voluntary Refunding—
Power Plant Addition .
Waterworks	
Local Improvement $1,101.70
Local Improvement.   1,049.50
Local Improvement        745.20
Local Improvement      543.30
Local Improvement....       626.00
Local Improvement      446.65
Local Improvement   2,357.90
Local Improvement, Consolidation	
Local Improvement, Sidewalk	
Electric Light and Power	
Debt Refunding	
Street-lighting  	
School..
Local Improvement  $1,013.05
Local Improvement      948.65
Local Improvement—   1,022.40
Local Improvement      865.60
Local Improvement  1,062.20
Local Improvement  1,056.60 f"
Local Improvement    1,034.00
Local Improvement   1,445.25  |
Local Improvement  2,804.85
Local Improvement  2,418.10  I
Local Improvement, Consolidation	
Local Improvement    $498.69 ]
Local Improvement  1,371.70  |
Local Improvement  2,105.75
Local Improvement  1,427.20
Local Improvement      269.20
Local Improvement      355.70
Local Improvement      661.00
Local Improvement      518.70
Local Improvement      617.90
Local Improvement      779.10
Local Improvement, Consolidation	
Local Improvement, Street-lighting—	
Hospital Aid 	
Reservoir..
School..
Fire-protection..
Fire-protection._
Motor-bus	
Waterworks	
$7,000.00
4,800.00
3,500.00*
l,087.00f
85,000.00
153,000.00
150,000.00
40,000.00
6,870.25
3,138.30
25,000.00
196,500.00
10,000.00f
13,670.70
8,604.94
3,100.00
2,100.00
50,000.00
102,000.00
750.00
700.00
40,000.00f
160,000.00f
Term.
Years.
10
3
15
10
20
25
20
10
5
10
7
20
20
15
5
10
5
30
15
5
5
7
25
Per Cent.
4y2
5
4
4
4%
4y2
4
4
5
5
5%
4
4
4y2
4y2
4y2
5
5
Certificate
No.
,1872
1871
1852
1855
1857
1853
1856
1870
1875
1877
1876
1863
1878
1864
1858
1860
.1859
1861
1867
1854
1869
1862
'1865
1866
1873
1874
Date of Certificate.
October 21, 1940.
October 7, 1940.
January 9, 1940.
March 12, 1940.
April 29, 1940.
February 5, 1940.
March 21, 1940.
September 24, 1940.
December 4, 1940.
December 7, 1940.
December 4, 1940.
July 8, 1940.
December 27, 1940.
July 19, 1940.
September 7, 1940.
June 10, 1940.
June 18, 1940.
June 10, 1940.
June 18, 1940.
August 28, 1940.
March 6, 1940.
September 7, 1940.
July 8, 1940.
August 7, 1940.
August 7, 1940.
October 21, 1940.
October 21, 1940.
* Issued 1939.
t Not issued. REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 85
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BRITISH COLUMBIA.
XIX.—AREA AND POPULATION.
Area in Acres,
Population.
1931 Census.
Estimated.
Cities—XIX.A                           	
46,131
906,753
6,896
141,228
124,381
8,392
152,750
Districts—XIX.B                                                        	
146,800
Villages—XIX.C  ~~	
8,392
Totals    	
959,780
27,965
274,001
246,593
307,942
270,000
987,745'
520,594
577,942
XIX.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
Prince George  —  	
2,400
6,500
2,600
3,200
650
250
Trail                                          ■ ■
9,600
4,700
39,000
46,131
141,228
152,750 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 89
XIX.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
52,000
35,000
48,000
2,552
3,520
7,044
14,000
30,000
45,000
46,000
65,000
34,000
13,000
76,000
740
_4.3_0
1
25.564                    26.000
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
R 5_1
7,200
800
7,600
4,500
2,600
650
300
Kent                                                                                	
1,450
7,300
5,800
5,200
2,300
5,200
4,600
Oak Bay -  	
6,300
400
5,800
950
Richmond   -	
9,600
18,000
1,950
1,750
1,900
1 750
11 400
Tadanac   	
464         |                 600
'
XIX.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
Tofino  	
6,896
8,392  Victoria, B.C., August 30th, 1941.
E. H. Bridgman, Esq.,
Deputy Minister of Municipal Affairs.
Sir,—Most projects for which loans had been approved by the Dominion as at December
31st, 1939, under " The Municipal Improvements Assistance Act, 1938," have been completed
during 1940.
One application was approved during 1940 by the Dominion as follows:—
District municipality—
West Vancouver  $100,000.00
The projects as at December 31st, 1940, which have not been completed at that date are
those of the following municipalities:—
City municipalities—
Armstrong    $11,800.00
Prince George     25,000.00
    $36,800.00
District municipalities—
Coquitlam   $10,000.00
West Vancouver   100,000.00
110,000.00
Total   $146,800.00
Three applicants for loans which were approved did not use all the money made available
and, in consequence, the loans were reduced as follows:—
District municipalities—
Saanich   $1,410.85
Summerland   13,807.50
     $15,218.35
Improvement districts—
Connaught Heights   800.00
Total      $16,018.35
Debentures were prepared by this Department, and on execution by the issuing municipality were forwarded to the Deputy Minister of Finance, Ottawa. The list of debentures
issued with date is shown in Schedule XXI.
Therefore, the following summarizes the activities under the terms of " The Municipal
Improvements Assistance Act, 1938," within the Province of British Columbia as at December
31st, 1940: —
Total applications approved by the Dominion as at December
31st, 1939   $2,038,935.00
1940 approvals by the Dominion         100,000.00
Total approvals by the Dominion  $2,138,935.00
Deduct amount available not used  16,018.35
$2,122,916.65
Debentures issued—
1939    $182,000.00
1940  1,794,116.65
     1,976,116.65
Total uncompleted projects as at December 31st, 1940     $146,800.00
This Department has been advised by the Deputy Minister of Finance that all half-yearly
payments due the Dominion, December 31st, 1940, have been received by him.
R. S. GILCHRIST,
Supervisor of Municipalities. M 92 BRITISH COLUMBIA.
" THE MUNICIPAL IMPROVEMENTS ASSISTANCE ACT, 1938."
SCHEDULES.
XX.—LOANS APPROVED BY THE DOMINION AS AT DECEMBER 31st, 1940.
Total loans approved by the Dominion as at December 31st, 1939 _ -  $2,038,935.00
Approvals during 1940—
District municipality—
100,000.00
$1,410.85
Deduct—
Amount used less than approved—
District municipalities—
$2,138,935.00
13,807.50
Improvement districts—
800.00
16,018.35
_     $182,000.00
Deduct—
Debentures issued—
1939                     -
$2,122,916.65
1940      ...                 .._..	
     1,794,116.65
1,976,116.65
$146,800.00
      $11,800.00
City municipalities—
        25,000.00
District municipalities—
        10.000-.00
      100,000.00
$146,800.00 REPORT OF DEPUTY MINISTER OF MUNICIPAL AFFAIRS, 1940.       M 93
XXL—DEBENTURES ISSUED IN FAVOUR OF THE DOMINION, AS AT
DECEMBER 31ST, 1940.
Incorporated Name.
City municipalities—
Corporation  of the  City of
Alberni -  	
The Corporation of the City
of Nanaimo.	
Corporation  of the  City  of
Port Alberni  	
City of Prince Rupert 	
Corporation  of the  City  of
Salmon Arm....-—	
District municipalities—
The Corporation of the District of Saanich  -
The Corporation of the District of Summerland	
The Corporation of the District of Surrey 	
Improvement districts—
Annable-Warfield Waterworks and Sewerage District..	
Connaught Heights Waterworks District 	
Grandview Waterworks District...	
Westview Light, Power, and
Waterworks District. 	
Other agencies—
City of Vancouver	
The Greater Vancouver
Water District — —
Totals..
Maximum Loan
authorized.
$10,000.00
200,000.00
66,000.00
40,000.00
15,000.00
$331,000.00
$40,635.00
154,000.00
12,500.00
207,135.00
$44,000.00
40,000.00
8,000.00
40,000.00
132,000.00
$390,000.00
750,000.00
1,140,000.00
$1,810,135.00
Issue to cover Amount
used.
$10,000.00
200,000.00
66,000.00
40,000.00
15,000.00
    $331,000.00
$39,224.15
140,192.50
12,500.00
191,916.65
$44,000.00
39,200.00
8,000.00
40,000.00
131,200.00
i390,000.00
750,000.00
1,140,000.00
$1,794,116.65
Date of
Issue.
June 30, 1940
June 30, 1940
June 30, 1940
June 30, 1940
June 30, 1940
June 30, 1940
June 30, 1940
Dec. 31, 1940
June 30, 1940
June 30, 1940
June 30, 1940
June 30, 1940
June 30, 1940
Jan.    1, 1940
Date of
Final
Payment.
June 30, 1950
June 30, 1955
June.30, 1960
June 30, 1970
June 30, 1970
June 30, 1960
June 30, 1965
Dec. 31, 1955
Dec. 31, 1960
June 30, 1970
June 30, 1960
June 30, 1955
June 30, 1960
Jan.    1, 1965
Semiannual
Amortization.
$554.15
6,968.00
2,010.07
889.78
333.67
1,194.60
3,576.70
484.35
1,340.05
871.98
243.64
1,549.92
11,877.68
19,134.55
$51,029.14
VICTORIA, B.C. :
Printed by Charles F. Banfield, Printer to the King's Most Excellent Majesty.
1941.
1,175-941-4302 

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