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PROVINCE OF BRITISH COLUMBIA SEVENTH ANNUAL REPORT OF THE BUSINESS DONE IN PURSUANCE OF THE SUPERANNUATION… British Columbia. Legislative Assembly [1929]

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 PROVINCE OF BRITISH COLUMBIA
SEVENTH ANNUAL REPORT
OF   THE   BUSINESS   DONE   IN
PURSUANCE   OF   THE
Superannuation Act
YEAE ENDED MAEOH 31ST
1928
printed by
authority of the legislative assembly.
VICTORIA,  B.C. :
Printed by Charles F. Banfield,, Printer to tlie King's Most Excellent Majesty.
1929.
  To His Honour Robert Randolph Bruce,
Lieutenant-Governor of the Province of British Columbia.
May it please Your Honour :
The undersigned respectfully submits the Report of the business done in pursuance of the
" Superannuation Act" during the fiscal year 1927-2S.
S. L. HOWE,
Provincial Secretary.
, Provincial Secretary's Office,
Victoria, B.C
 The Honourable S. L. Howe,
Provincial Secretary, Victoria, B.C.
Sir,—I have the honour to lay before you Report of the business done in pursuance of the
" Superannuation Act" during the fiscal year 1927-28.
I have the honour to be,
Sir,
Your obedient servant,
A. IL COX.
Civil Service Commissioner.
 SUPERANNUATION REPORT, 1927-28.
Report of the business done in pursuance of the " Superannuation Act " during the fiscal
year 1927-28.
Section o.—Contributions were made by the employees of the British Columbia Government
of $136,342.53, and by municipal employees of $35,187.57.
Section 6.—On April 1st, 1927, 270 employees of the British Columbia Government were
contributing more than 4 per cent. During the year thirty-two additional persons were granted
permission to make increased contributions, while two of those making increased contributions
were superannuated, one died, and one left the Service, leaving 298 making increased coiij
tributions on March 31st, 1928.
Section 7.—Contributions were made by the Government and by the cities and municipalities
of a like amount to the contributions of their employees respectively.
Section 9.—There were eighteen contributors taking advantage of this section to make
voluntary contributions on March 31st, 1928.
Section 11.—Interest was credited at the rate of 5 per cent, per annum on September 30th
and March 31st on the credit balances of the previous April 1st and October 1st respectively.
Section 12.—A statement of all moneys received and paid out under the provisions of this
Act and the assets and liabilities appertaining to the granting of superannuation allowances
under its provisions is given in Schedule No. 1.
Section 13.— (1.) (er.) The sum of $27,270.37 was refunded under sections 18, 19, 38, and 39
to employees of the British Columbia Government and $178.75 to employees of the cities and
municipalities now operating under the provisions of the Act. Like amounts were transferred
from the British Columbia Government Employer's Account and the Cities and Municipalities
Employers' Accounts to their separate accounts in the Special Reserve Fund.
(3.) The debit balance of the account of the British Columbia Government in the Special
Reserve Fund amounted to $183,159.36 on March 31st, 1928. Interest at the rate of 5 per cent,
per annum was charged on the debit balance of this account. The following cities and municipalities—Kamioops, New AVestminster, Oak Bay, and South Vancouver—each had a small
debit balance in the Special Reserve Fund, the total debit being $12,253.82.
Section Uf.—Superannuation allowances were granted to eleven persons, seven British
Columbia Government employees as per Schedule No. 2 and four municipal employees as per
Schedule No. 5.
Section IS.—Fifteen contributors died during the fiscal year and refunds were made to their
legal representatives.
Section 19.—One hundred and seven contributors on leaving the Government Service secured
refunds of the amount standing at their credit, also seven municipal employees on leaving the
service of their employer secured a refund of the amount at their credit in the fund.
Section 20.—One of the contributors who left the Government Service had made voluntary
contributions under section 9 and secured a refund of these special contributions.
Section 31.— (2.) (g.) Regulations were made by the Lieutenant-Governor in Council as per
Schedule No. 6.
Section 32.— (d.) The Act was declared to apply to the following: Resident Engineers and
Assistant Resident Engineers under the Mines Department, Order in Council No. 221-1928.
Section 38.—Default having been made by three of the contributors, the amount in default
was paid to the Minister of Finance.
Sections 43, -,7.—Certain cities, municipalities, and Boards of School Trustees adopted the
provisions of Parts III. and IV. as per Schedule No. 3.
November 9th, 1928.
With the presentation of this, my second report on the operation of the " Superannuation
Act," it is interesting to review the administration and the changes that have taken place during
the last two years.
Consequent upon the amendment to section 42, enacted in 1927, the Commission received
many requests for information with reference to the application of the provisions of the Act
to city and municipal employees, from municipal officials and representatives of the various
 groups of civic employees. From time to time, complying with these requests, at meetings
arranged and held, addresses were given explaining the provisions of the Act in its application
to Government, municipal, and School Board employees. In addition, a great deal of work was
entailed, of an explanatory nature, in meeting the requests for information received from
municipal officials in all parts of the Province.
Before long it was realized that, while the system of accounting, which had been adopted
some years previously in connection with the monthly contributions made by the members of
the Government Service, was excellent as far as it went, it would be entirely inadequate to meet
the new conditions arising with the number of contributors under the Act likely to increase
each month. Not only was it necessary to prepare for receiving monthly contributions from an
unknown number of municipal employees, and the keeping of an individual account for each
contributor, but a system had to be devised to enable the Commission to compile a record of the
service rendered by each municipal employee prior to the effective date of the agreement entered
into, pursuant to the " Superannuation Act," between the city and municipality and its employees
or any one group of its employees.
With the earnest co-operation of the various municipal authorities this has been done in a
simple yet comprehensive manner, and there is now readily available a record of each municipal
and School Board employee from the time he entered the service of his employer up to the time
he commenced to contribute to the Superannuation Fund. From that date all contributions
that are received by the Commission are recorded monthly in the individual employee's own
personal account. There is also a separate account being kept for each employer, recording
the contributions received from each employer covering the like amount received from the
employees and also the contributions received for the Special Reserve.
Amendments enacted March, 1928.—Under amendment to section 10, authority was vested
in the Honourable Minister of Finance to invest at his discretion any moneys at the credit of
the Superannuation Fund. Advantage has been taken of this section, and it will be noted from
the balance-sheet, as at March 31st, 1928, that the assets of the fund include securities in the
total amount of $430,490.82. These securities are either Dominion or Provincial Government
guaranteed pursuant to said section 10.
One of the most important amendments to the Act is section 15a. Pursuant to this section
provision is made whereby, in the case of a contributor who dies while in the service of his
employer, if the contributor had a period of service of not less than fifteen years, a dependent
relative who had been nominated by the deceased employee, or, if there was no relative so
nominated, the widow, upon application, shall be granted a monthly allowance from the Superannuation Fund equal to the superannuation allowance which would have been payable if the
deceased employee had been retired from service immediately prior to his death and had been
granted a superannuation allowance pursuant to section 14 on the joint life and last survivor
plan.
Through amendment to section 18 it is now possible to make a refund, in the case of the
death of a contributor before being granted a superannuation allowance, with service less than
fifteen years, direct to that deceased employee's dependent relative, or widow, and in either
case the amount of refund payable shall not be subject to control by any creditors or form part
of the estate of the deceased contributor.
It is interesting to note, in connection with the contributions to the Superannuation Fund
from the Government employees, that while there have been one or two cases where the employee
has reverted from a higher percentage to the minimum of 4 per cent., the number of employees
increasing their rate of contribution from 4 per cent, to a higher rate, through a steady stream of
applications for this privilege, is rapidly approaching the maximum. The number of employees
also taking advantage of the privilege to make voluntary contributions pursuant to section 9,
while not large, is well representative of the Service as a whole. The contributions, though in
the main fairly small amounts, are being steadily maintained by executives and juniors. I am
of the opinion that this is a positive indication of the fact that the members of the Service,
generally, are gradually becoming aware of the beneficial effects of the Act after a number of
years in operation, and realize that the building-up of a fund, to be available for that time in
the future when retirement must necessarily be thought of, is of paramount importance.
Owing to the ever-increasing volume of work, and this is apparent when it is realized that
the number of contributors to the Superannuation Fund has increased in the last two years
 SUPERANNUATION REPORT, 1927-28. Z 7
from approximately 1,750 to 3,180, in connection with the administration and development of
the Act the Commission has now been allotted more commodious office accommodation, and it
is the earnest desire of the Commission that any contributor desirous of obtaining information
in connection with his or her own particular circumstances regarding matters affecting superannuation should either through the mail or by personal touch seek the advice of the Commission, which will at all times be readily available.
A.   H.   COX, •
Civil Service Commissioner.
SCHEDULES.
SCHEDULE No. 1.
Statement of Revenue and Expenditure.
Revenue.
Cash in Treasury, April 1st, 1927  $1,589,181.87
Contributions by British Columbia Government—
Employees         136,342.53
Employer         136,342.53
Special Reserve          29,943.25
Contributions by cities and municipalities, etc., as per Schedule 4—
Employees    $35,187.57
Employers      35,187.57
Special Reserve       7,507.19
  77,882.33
Voluntary contributions, section 9   2,747.57
Interest paid by British Columbia Government          82,002.76
Interest received on investments  $49.52
Interest accrued on investments          120.59
  170.11
$2,054,538.31
Expenditures.
Refunds—
Section 18  $7,179.31
Section 19  18,698.06
Section 20   21.00
Section 38   1,084.42
Section 39   487.33
Superannuation allowances   51,337.49
Investment of funds in Government guaranteed securities—
Principal  $430,490.82
Accrued interest        4,197.31
  434,688.13
Balance     1,541,042.57
$2,054,538.31
 Balance-sheet as at March 31st, 1928.
Assets.
Cash in Treasury   $1,540,921.98
Special Reserve, section 13 (1)   (a) and (6) —
British Columbia Government  '.  $183,159.36
Municipal        12,253.82
        195,413.18
Investment in Government guaranteed securities at cost—
Principal     $430,490.S2
Accrued interest         4,197.31
       434,688.13
Accrued interest on investments   120.59
$2,171,143.88
Deficit, being difference between present value of allowances in force March 31st,
1928, and amount at credit of Superannuation Allowance Accounts  3,451.82
$2,174,595.70
Liabilities.
British Columbia Government—
Employees    $820,488.83
Employer  826,488.83
Municipalities—
Employees    35,985.98
Employers    35,985.98
Special Reserve   5,180.31
Special contributions   5,834.45
Total', Current Accounts   $1,735,964.38
Present value of allowances in force March 31st, 1928—
British Columbia Government   $424,500.48
Municipalities        14,130.84
        438,631.32
1,174,595.70
Present Value of Superannuation Allowances in Force March 31st, 1928.
Allowance Present
per Month. Value.
Allardyce, T  $46.55 $3,960.47
Almond, Sydney R  73.33 5,992.53
Anderson. G  15.00 1,551.60
Armstrong, J. F  125.56 '6,765.17
Arthur, Dr. E. C  15.00 1,276.20
Baird, Mrs. Flora 1  45.50 8,132.72
Bamford.   T  127.30 12,633.25
Beckwith, Mrs. E. L  22.45 2,405.74
Bennie, Mrs. J. G  37.65 1,619.74
Bowman, T. M  47.37 5,218.28
Briggs, A. J !  37.25 2,005.37
Brooke. H. C. B  64.60 8,845.03
Brown, J. R  82.50 6,741.90
Bunting, J. F. B  1.80 191.59
Burgess, T. A  15.25 2,214.30
Carried forward   $757.11 $09,553.89
 SUPERANNUATION REPORT, 1927-28.
Z 9
Present Valuation of Superannuation Allowances-—Continued.
Allowance
per Month.
Brought forward   $757.] 1
Callaghan, J  18.40
Cambridge, J. J  115.00
Campbell, C. S  104.50
Carne,  F  15.00
Carter, W. 0  44.50
Clark, J. R  21.00
Clint, Jas  45.86
Corfield, W. F :  14.60
Cox, D. G  58.06
Creighton, J. W :.'. 42.80
Cullin, W. H  98.75
Cummings, Mrs. G  46.20
Curtis, Mrs. A. M  20.20
Davies, A. A  31.55
Davies, P. J  15.00
Delbridge, T  15.00
Devonshire, G  5.60
Dunbrack, L. G  43.00
Dunlop, J  28.85
Evans, A. M  20.20
Fawcett, Miss C. M  27.80
Flett, James  9.20
Galbraith, D. A  50.15
Garrett, Alex  50.80
Goepel, W. J  187.29
Granger, R. T. F  125.00
Hall, John   44.15
Hanson, R. E     28.60
Hargie, James   24.90
Henderson, C. C  15.40
Hepburn, W  24.00
Hewton, Wm  25.00
Hodgins, A. E  40.00
Hodson, J. H :  22.90
Hood, A.  99.00
Hunter, H  91.85
Johnson, Mrs. M.  38.00
Jones, G. B  51.75
Lloyd, M. B  21.65
Menzies, Alex  15.00
Merrill, Miss M. B  17.50
Mogee, A  15.00
Morley, H. A. S  128.66
Morrison, J. W  38.30
Morshead, F  13.65
Moseley, L  15.00
McCabe, M. H  15.00
McDonald, A. R  16.65
McGregor, Mrs. A  98.21
McKercher, Alex  28.60
McLean, Mrs. H  52.00
McPhee,  John   22.65
Carried forward   $3,014.84
Present
Value.
$09,553.S9
1,565.47
13,082.40
11,122.98
1,276.20
7.128.90
2.159.64
3,901.77
1,778.28
5,552.86
3,497.62
9,088.95
920.40
2,727.00
3,244.60
1,299.60
1,328.40
395.55
4,287.32
2,260.29
1,425.31
4,056.58
783.37
6,812.38
4,675.63
15,934.63
11,505.00
3,607.94
2,433.29
2,438.21
1,528.30
2,125.44
1,347.00.
4,113.60
1.871.39
11.986.92
' 10,037.87
5,725.30
4,055.13
1.917.32
2.080.80
2,553.60
982.80
7.287.30
3,525.13
1,503.68
946.80
1.276.20
2,197.80
5,157.24
2,337.19
6,820.32
2.446.20
$283,847.19
 Z 10 BRITISH COLUMBIA.
Present Valuation of Superannuation Allowances—Continued.
Allowance Present
per Month. Value.
Brought forward   $3,014.84 $283,647.19
Norris, L  118.00 11,710.32
Peers, J  8.70 543.92
Pelly, J  15.00 1,706.40
Philips, F. M  31.40 3,229.18
Pottinger, J  107.10 6,695.89
Preston, Mrs. M. J  15.70 2,177.90
Price, A. H  22.85 1,360.03
Pye, W. T  15.00 1,328.40
Pyke, J. A  22.75 1,935.57
Rant, W. J  56.90 3,905.62
Robertson, W. C  19.35 1,267.81
Robertson, W. F ,  166.70 15,943.19
Seymour, E. J  17.25 1,711.89
Shakespeare, F. N. E  71.90 7,394.20
Shaw, E. J. C  10.25 1,241.07
Smith, C. F  15.65 1,839.64
Stanton, Mrs. A. J  77.96 10,814.61
Stenson, R. J  41.10 7,496.64
Swenerton,   C.  W.   (Mrs.   L.   M.   Swenerton   in  trust  for   C.   W.
Swenerton)      14.35 1,337.68
TrepofC, Miss S  19.40 1,278.44
Tolmie, R. F  190.65 17,547.43
Townley, T. 0  130.10 15,239.80
Webb, C. N  20.00 2,275.20
Whitfield,  G  14.70 1,488.82
Williams, R. T  55.90 3,327.17
Wilmot, H. F  63.00 6,256.00
Wintemute, I ,  43.45 8,723.47
Young, K. H  15.00 1,076.40
$4,414.95 $424,500.48
Cities, Municipalities.
Riley, Mrs. A        $34.00 $4,590.00
McRory, J. T         22.35 4,026.30
Lee, R. H          40.56 3,879.16
Kemp, J          19.70 1,635.38
$116.61 $14,130.84
 SUPERANNUATION REPORT, 1927-28.
Z 11
SCHEDULE No. 2.
Superannuation Allowances granted between April 1st, 1927, and March 31st, 1928,
British Columbia Government Employees.
Date
Effective.
O.C. No.
Name.
Position, Office, and Department.
Plan.
Amount
per
Month.
1-6-27
691/27
692/27
964/27
1049/27
1159/27
193/28
388/28
McDonald, A. R...
Merrill, Miss
M. B.
Galbraith, D. A...
Menzies, A	
Townley, T. 0.
Wintemute, I	
Johnson, W. F....
Scaler, Forest, Vancouver, Lands	
Folder and  Stitcher,  King's Printer,
Provincial Secretary
Scaler, Forest, Vancouver, Lands
Special Collector, New Westminster,
Finance
Registrar, Land Registry, New Westminster, Attorney-General
Mining Recorder, New Westminster,
Finance
Engineer, Mental Hospital, New Westminster, Provincial Secretary
Ten    years    guar-
$16.65
15-6-27
17.50
1-10-27
Joint life and last
50.15
1-11-27
Joint life and last
15.00
1-11-27
1-3-28
Single life and
joint life and
last survivor
Ten    years    guar-
130.10
43.45
1-4-28
Joint life and last
38.00
SCHEDULE No. 3.
Cities, Municipalities, and Boards of School Trustees which have filed with the Civil
Service Commission Agreements pursuant to Sections 43 and 47 adopting the Provisions
of Parts III. and IV. in respect of certain of their Employees as at March 31st, 1928.
City, Municipality, or School Board.
Date Agreement became
Effective.
Employees,
affected.
No. of
Employees,
March 31,
1928.
City of Chilliwack 	
City of Duncan'	
City of Enderby 	
City of Kamioops 	
City of Kelowna 	
City of Nelson 	
City of New Westminster
City of Vancouver	
District of Burnaby 	
District of North Cowichan ..
District of North Vancouver
District of Oak Bay .
District of Oak Bay
District of Saanich	
District of South Vancouver
School Boards—
District of North Vancouver
Total .
January 1st, 1928	
May 1st, 1921	
January 1st, 1928	
December 24th, 1927..
February 1st, 1928	
January 1st, 1928	
August 1st, 1927	
January 1st, 1928	
September 1st, 1927..
January 1st, 1928	
January 1st, 1928	
September 1st, 1927..
November 1st, 1927..
January 1st, 1928..
June 15th, 1927....
March 1st, 1928..
and
City Hall staff..
City Hall staff..
City Hall staff..
All employees ..
All employees ..
All employees ..
All employees ..
Police,    firemen.
City Hall	
All employees 	
All employees 	
City Hall staff, Police
Dept	
City Hall staff, Police
Dept	
Employees other than
City Hall staff and
Police Dept	
All employees 	
Police,   firemen,   and
City Hall	
Employees other than
teachers 	
1
2
46
15
71
147
727
95
7
18
14
28
33
70
1,281
 Z 12
BRITISH COLUMBIA,
SCHEDULE No. 4.
Contributions by Cities, Municipalities, etc., from April 1st, 1927, to March 31st, 192S.
City, Municipality, or School Board.
Employees.
Employer.
Special
Reserve.
City of Chilliwack 	
City of Duncan 	
City of Enderby 	
City of Kamioops 	
City of Kelowna 	
City of Nelson	
City of New Westminster 	
City of Vancouver 	
District of Burnaby 	
District of North Cowichan	
District of North Vancouver	
District of Oak Bay 	
District of Saanich	
District of South Vancouver 	
School Board of North Vancouver
Totals	
1,
5,
18,
3,
$37.50
144.00
22.92
718.S9
261.92
012.87
929.59
486.05
013.15
134.89
427.05
019.31
432.68
511.30
35.45
$35,187.57
$37.50
144.00
22.92
718.89
261.92
1,012.87
5.929.59
18,486.05
3.013.15
134.89
427.05
1,019.31
432.68
3,511.30
35.45
$35,187.57
$7.50
18.00
5.73
179.80
43.54
253.24
1,483.33
3,411.98
753.26
23.87
80.40
254.79
108.17
877.93
5.65
$7,507.19
Summary.
Contributions by employees   $35,187.57
Contributions by employer     35,187.57
Contributions by Special Reserve       7,507.19
$77,882.33
SCHEDULE No. 5.
Superannuation Allowances granted between April 1st, 1927, and March 31st, 1928,
City and Municipal Employees.
Date
Effective.
Purs.
Sec. No.
Name.
Position and City or Municipality.
Plan.
Amount
per
Month.
23-10-27
44 (»)
44 (a)
44 (a)
44 (a)
Riley, W. T
McRorv, J. T
Lee. R. H.
Comptroller   and   Clerk,   South   Vancouver
Joint life and last
$34.00
1-11-27
Joint life and last
22.35
1-1-28
40.56
19-2-28
Kemp. J	
Joint life and last
14.28
 SUPERANNUATION REPORT, 1927-2S. Z 13
SCHEDULE No. 0.
"SUPERANNUATION ACT."
Regulations Pursuant to Section 31  (2)   (g), approved by Order in Council
dated October 3rd, 1927.
1. The manner of entering into an agreement between an employer and his employees for
the purpose of securing the benefits of the " Superannuation Act " shall be as follows :—
(a.) At least seventy-five per centum in number of all the employees of the employer, or, in
case of an agreement between the employer and a group of his employees, at least seventy-five
per centum of the employees in that group, shall sign an appointment in Form A, hereinafter
prescribed, appointing from among their number a committee of three persons to enter into and
sign the agreement with the employer on behalf of the employees; and the committee so
appointed shall transmit the appointment forthwith to the employer.
(b.) Upon receipt of the appointment, the employer and the committee shall respectively
execute an agreement in triplicate in Form B, hereinafter prescribed; one original of which
agreement, accompanied by the appointment aforesaid and by a notice in Form C, hereinafter
prescribed, shall be filed by the employer with the Commission forthwith.
2. The following are defined as groups of employees with whom agreements may be entered
into by their employer for the purpose of securing the benefits of the " Superannuation Act,"
namely:—
Municipal  (or City)  Police Department.
Municipal  (or City)  Fire Department.
Municipal  (or City)  Hall Staff.
Employees of a Municipality (or City) exclusive of Police, Firemen, and Municipal (or
City) Hall Staff.
Teachers employed by a Board of School Trustees.
Employees of a Board of School Trustees exclusive of Teachers.
3. The following forms are prescribed for the purposes of these regulations:—
APPOINTMENT OF COMMITTEE.
FORM A.
" Superannuation Act."
We, the undersigned, being employees of
(in case of a group of employees only, here indicate the group.)
(Here insert full name of employer.)
do hereby appoint from among our number	
(Names of three representatives.)
to act as a committee on behalf of employees to enter into and sign an agreement with our
employer, the said '. ?	
(Here insert full name of employer.)
for the purpose of securing the benefits of the " Superannuation Act" in respect of all employees
 of the said employer.
(In case of a group of employees only, here indicate the group.)
Dated this day of = _ , 19	
Name. Address. Position.
 Z 14 BRITISH COLUMBIA.
AGREEMENT.
FORM B.
" Superannuation Act."
Agreement made in triplicate this day of ,
19 , between _	
(Insert here full name of employer.)
(hereinafter called the " Employer ") of the one part, and the employees	
 of the Employer, herein represented and
(In case of a group of employees only, here indicate the group.)
acting by the undersigned Committee (hereinafter called the " Employees ") of the other part.
Witnesseth that, pursuant to the provisions of the " Superannuation Act," chapter 247 of
the " Revised Statutes of British Columbia, 1924," the Employer and the Employees hereby
respectively agree to enter into this agreement for the purpose of securing the benefits of the
said Act.
And it is further agreed that the Employer shall forthwith file with the Civil Service Commission this Agreement, accompanied by such notice and documents as are prescribed by the said
Act and the regulations made thereunder, to the end that the provisions of Part	
(Here insert the number of the Part to be applied.!
of the said Act shall on and from the day of ,
19 , apply to the Employer and to the Employees within the scope of this Agreement.
In witness whereof the parties hereto have signed and executed these presents the day and
year first above written.
 , Employer.
(In case the Employer is a corporation, its common seal
should be affixed.)
Committee.
Signed and executed in the presence of-
NOTICE.
FORM C.
" Superannuation Act."
To the Civil Service Commission,
Parliament Buildings, Victoria, B.C.
Pursuant to the provisions of the " Superannuation Act," being chapter 247 of the " Revised
Statutes of British Columbia, 1924," notice is hereby given that	
(Name of employer.)
has adopted the provisions of Part of the said Act in respect of all
(Here insert the number of the Part to be adopted.)
employees .'	
(In case of a group of employees only, here indicate the group.)
Dated this day of , 19	
(Signature of Employer, or, in case of a corporation, its
Clerk or Secretary.)
VICTORIA,  B.C. :
Printed by Charles F. Baxfield, Printer to the King's Most Excellent Majesty.
1929.
625-129-4266

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