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Income tax and related records Yip Sang Company 1927

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 i
Page 1
Form T-l
For use of individuals other than farmers
and ranchers
1923
DOMINION  OF  CANADA
INCOME TAX I
Received
For use of Inspector only
RETURN OF INCOME FOR THE YEAR ENDED 31st DECEMBER, 1923
All returns should be prepared in triplicate.     One copy should be retained by the taxpayer and two copies must be delivered
to the Inspector of Taxation, 402 Pender Street, West, VANCOUVER, B.C. on or before 30th April, 1924.
Name..
H
U     I «
(Surname)
P.O. address of present residence
Print Name and Address plainly below.
H C.   h
(Christian names in full)
fie-
(City or Town)
fr"""**"^
yj\\
JLv-J-&yi/
(Street and Number)
Occupation or nature of business of Taxpayer	
"   UNMARRIED -PERS-
Under what name business carried on? l...MARRlF.?...^v_M...L.y.s
$300 ADOmOTTAV ^
,  *         DEPENDENT w
Names of partners in business (if any) I „,,_.«MPc
'   BATE A? A
Name in full and address of Employer or Firm or trading name for year 1923
4Rrwince)
£6000
m if
SURTAX HATES ,NAD^^^
liiSiiSiBS
Place of residence during 1922	
Did you make a Dominion Income Tax Return for \§2\"i33!ky?. Have you been assessed for Dominion Income Tax for 1921?.^Tr~"!'
Did you make a Dominion Income Tax Return for 1922?./^a..?.... Have you been assessed for Dominion Income Tax for 1922?./^rr:   &
State whether married or unmarried, widow or widower.
(If status was changed during the year, state date of change)
State number and ages of children under the age of 18 years dependent on you for support.   Number.. ■tf£$?j£'-h	
support.    Number..., <4y?A$?h ages	
o^^y^flh^h^^I 111
ve dependent on him:—Q-j^_,/"7 /^~/3,T"'/
If any taxpayer, not otherwise entitled to the $2,000 exemption, claims to have
(1) a parent or grandparent,
(2) a daughter or  sister,
(3) a son or brother under 21 years of age or incapable of self-support on account of mental or physical infirmity, full
particulars must be given on Form T. 242 which may be had on application to the Inspector's Office.
If a widow or widower state number and ages of dependent children, if any, under the age of 21 years]
or over 21 years of age and dependent on you for support on account of physical or mental incapacity/Number.
.Ages.,
I hereby certify that the return embodied herein, the supplementary statements and additional schedules attached, if any, contain a true
and complete statement of my Gross Income and Deductions claimed for the year 1923.
[*./.  :_JTeler>hone Number/Qr£r>*r-'.... .?.(.....?..
Date....£r^?r^Tr<-..."?-"'./. Telephone Number./Q^rr*^..-....?./.....?. Signature
N.B.—It is essential that taxpayers notify the Inspector of Taxation to whom return has been made, of any change in address.
INSTRUCTIONS:—Fill in carefully the answers to the above questions and the particulars required on pages 2, 3 and 4 of thfefdrm; All persons
engaged in business, including members of trading partnerships, should attach to this return a certified financial statement of tife business
including Assets and Liabilities, Trading and Profit and Loss Statements for the accounting period ended in 1923, showing how the amount
of Item No. 4 on page 2 is ascertained. Every other person having investments of any kind should complete the statement of Assets and
Liabilities on Page 4.
In the case of a taxpayer carrying on a farming business in addition to his regular occupation, he should give full details of his farming operations
on Form Tl-A.
Every taxpayer must estimate the tax payable by him. The tax is due on the 30th April, 1924. Every taxpayer shall send on or before the 30th
April, 1924, with his return, not less than one-quarter of the amount of his estimated tax, and may pay the balance, if any, in not more
than three equal bi-monthly instalments thereafter, together with interest at the rate of six per centum per annum upon each instalment
from the 30th April, 1924, to the time payment is made.
If any taxpayer pays less than one-quarter of his estimated tax, or should he fail to make any payment on or before the 30th April, 1924, or at the
time when any instalment should be paid, he shall pay additional interest at the rate of fwr per centum per annum upon the deficiency
from the date of default to the date of payment. - •    |j f~j  i^( ff
-'■'%'•' 34     ;! ff "
Any additional tax found due over the estimated amount shall be paid within one month/rori* thVdalk of mailing of the Notice of Assessment
together with interest at the rate of six per centum per annum from the 30th April, 1924.,   If ./payment of the additional amount of tax
is not made within the said one month, additional interest at the rate of four per centum per annum shall be payable from the date
of default until payment is made. '4  l.
«w
PENALTIES—
For failure to file return on or before the 30th April, 1924—
Five per centum of the tax payable with a maximum penalty of Five Hundred Dollars.
For False Return—j
Upon summary conviction a fine not exceeding Ten Thousand Dollars or six months' imprisonment or both fine and imprisonment.
■a/ya i
7f
I
o
Page 2
GROSS INCOME
FOR CALENDAR YEAR 1923 f$gj
DO NOT STATE YOUR INCOME TO BE LESS THAN THE TRUE AMOUNT.    AVOID  PENALTIES
1. SALARIES OR WAGES received from.
Bonus or Gratuities received from	
Pensions received from	
Directors' Fees received from	
Board, living, house or subsistence allowance received from.
(Employer's Name)
^^^^B^SsBsm^
2. GROSS INCOME FROM PROFESSIONAL FEES	
VwSJm'A* ■'( (State whether Cash Receipts and Accounts charged or Cash Receipts only)
NOTE:—If Financial Statement in duplicate is attached showing Gross Income and Deductions, only Net Income need be shown here.
3. GROSS INCOME FROM COMMISSIONS..
 C..-.../^....Q,^....X^c.
NOTE:—Give name and address of person from whom received or attach statement showing how amount is reached.
4. NET INCOME FROM BUSINESS as per statement herewith or Schedule, Page 4	
Value of merchandise, food, clothing, etc., taken from stock for personal or family use.
5. GROSS INCOME FROM RENTALS.
NOTE:—Give address or location of property.
6. INCOME FROM DIVIDENDS
(i) From Canadian Corporations
L/i   C-U   %CeC
Total.
Less Carrying Charges (if any).
$
9-o f o
Cr-O
Net.,
(ii) From British and Foreign Corporations—
Total.
Less Carrying Charges (if any).
Net..
NOTE:—Give name of corporation in each case, stating number of shares and if Common or Preferred.
7.    INCOME FROM INTEREST   on   Mortgages,   Notes,   Bank   Deposits,   Bonds   and   Debentures
Debenture Stock and Securities other than reported in Item No. 9 (as per schedule attached)	
8.    INCOME FROM FIDUCIARIES  (Trustees,   Executors,   Administrators,   Guardians   or   Financial
Agents).
mm
577.L?*.
mbR
2;Gf ©
NOTE:—Give name of Estate and name and address of Trustee.
9. INCOME FROM DOMINION OF CANADA BONDS
(A) Issued exempt from Income Tax	
Less Carrying Charges	
Net..
(B) Issued liable to Income Tax.    (Arising from Dominion of Canada Bonds
issued in 1919 and 1922)	
Less Carrying Charges.
Net.
c.
P3S?..
te..
e-o
cro
10. INCOME FROM OTHER SOURCES not elsewhere enumerated (specify).
11. TOTAL INCOME.
2C
Cjt-o
#0
Where the space provided in the Schedules above is not sufficient, supplemental sheets properly identified containing full information, must be attached to this Return
Page 3
EXPENSES CLAIMED AS DEDUCTIONS FROM INCOME
FOR CALENDAR YEAR 1923
DO NOT CLAIM DEDUCTIONS THAT CANNOT BE ALLOWED.    AVOID PENALTIES
12. GENERAL EXPENSES applicable to business, trade or profession not included in Statement herewith
or in Schedule, Page 4	
13. INTEREST PAID ON BORROWED MONEY (exclusive of any amount in Item No. 6 or
No. 9)—
(i) Mortgages on Rented Property	
(ii) Other Interest (specify).
NOTE.—Give name and address of person to whom interest is paid.    Do not include interest on mortgage on residence or on moneys borrowed for
personal and living expenses.
14. TAXES.    Provincial and Municipal Taxes on Property other than taxpayer's residence   (exclusive  of
Income Tax, Local Improvement Tax or any amount reported elsewhere)	
Premium paid for Fire Insurance on rented property-
Repairs to rented property.
NOTE:—Under each heading where an amount is claimed give address or location of property.
15. BAD DEBTS actually written off within the year which have been contracted since 1st January, 1917.
NOTE:—Only accounts relating to taxpayer's business or profession are to be included here and no amount already charged before arriving at total
opposite Item 4, Page 2, of this Return, is to be included.
16. DEPRECIATION—
Nature of Article.
If Building, state material and date of construction.
If machinery, give description and date of purchase.
Year
Acquired.
Cost
(not including
land value)
Rate
per cent
per An.
Wear and Tear Charged Off
Amt. in previous years
$
Total    dep reciation
Amount this year
NOTE:—Do not include depreciation on stock in trade, land or securities or any other asset not subject to exhaustion, through wear and tear.
This Schedule must not include any amount already charged before arriving at total opposite Item 4, Page 2, of this Return.
17. NET INCOME FROM DOMINION  OF  CANADA BONDS  OR STOCK  issued  exempt  from
Income Tax (to offset Item No. 9A and proper proportion Item No. 8)	
18. OTHER DEDUCTIONS not elsewhere enumerated.    (Specify).
19. TOTAL DEDUCTIONS.
Where the space provided in the above Schedules is not sufficient supplemental sheets properly identified containing full information must be attached to this Return. mm
Page 4
FINANCIAL STATEMENT
(See Instructions on Page 1)
STATEMENT OF PROFIT AND LOSS
For year ending 1923
Merchandise sold during the year	
Inventory of Merchandise at commencement of year at cost price.
(If inventory is not taken at cost, state basis of valuation)
Add cost of Merchandise bought for sale	
(Including Freight and Duty)
Less Inventory of Merchandise at end of year at cost price  $.
(If inventory is not taken at cost, state basis of valuation) ^5
Gross Trading Profit for Year	
Add other Income derived from Business	
TOTAL GROSS PROFIT
Less Expenses—
Salaries and Wages	
(Not including Proprietor or Partner)
Rents	
(Important: Give name and address of person to whom paid)
Taxes on Property used in Business	
Other Taxes.        (Specify)	
Interest paid on money borrowed and used in business apart from Capital.
Fire Insurance Premiums	
Repairs	
Bad debts actually written off within the year arising from sales contracted
since 1st January, 1917	
Sundry.    (Specify)	
TOTAL NET PROFIT
Where profits are divided amongst partners the amount paid or credited to each must be dearly shown.
STATEMENT OF ASSETS AND LIABILITIES
As at the end of Business Year.
ASSETS— LIABILITIES—
Stock of Merchandise on hand at cost price	
$	
Accounts Payable. ..
i
Cash on hand and in Bank.	
Bills Payable
!
Accounts Receivable	
Loans        	
 h	
Bills Receivable	
Accrued Interest
!
Real Estate, Buildings	
Sundry (Specify)
Real Estate, Land	
Machinery and Tools	
Furniture and Fixtures	
Other Investments	
Sundry (Specify)	
Date
Tax
Int.
Pen.
Initials
1st payment
2nd payment
3rd payment
4th payment
TO INSPECTOR OF TAXATION. Date 192
I enclose herewith my cheque in favour of the Receiver General of Canada for the sum of. dollars
in payment of the total amount or not less than 25% of the amount of my Income Tax for the year 1923, estimated as follows:
Gross Income   / see ItemNo. 11 \ $	
Deductions       1     "   |    No. 19 j $	
Net Income $ JS.SWK.yrr..
Less Statutory exemption ($1,000 or $2,000, as the case may be) $ .3%-.*y.	
$ i&.rim..*£.
Total Normal Tax *% f$ %-.H:.0..7c°33.
Less Allowance for Normal Tax on Canadian Dividends... $..^©.! tor | Vtf ^°
Less Allowance for Normal Tax in respect of Dependent ^ I 5*f *'
children under 18 years of age (See note below)....H $..l'?T.foa.:'V $ If &T *ff
Normal Tax Payable '. $ I..1.1...A.9..'
Surtax Payable $.
Total Normal and Surtax Payable $	
Additional 5% Payable (on total Normal and Surtax on incomes of $5,000 ^_   -—,
or over) $ -> <-*
 t.l.AY.'fcW
Total Tax
I
In case where the full amount has not been paid, further instalments plus Interest at the rate of 6 per centum per annum
will be forwarded on or before the 30th June, 31st August, and 31st October, 1924, together with an additional 4 per centum per
annum upon the deficiency from date of default to date of payment.
Signature	
N J3.—The allowance for each dependent child under eighteen years of age is the amount of the normal tax on $300. Form
Forrnule J
}x.7A.     ^ ORIGINAL pll
™^i 1923
File $12j>8 dominion & canada
A INCOME TAX itfo      375088
IMPOT SUR LE REVENU    ^ '        0<0U0°
T. 8 No .2^£.
Date ^ril...30th gf|
DISTRICT OF VANCOUVER, B.C.
RECEIVED FROM
RECU DE
Name! ...YIP.* Sang	
Nom / (Surname — Pr&iom) (Christian names — Noms de baptfime)
Address) £.i.....£e&4er. '■• £*•.-•&.•., yancouTer.,....B*.0«	
Adresse j       ffi
the sum of     ) W$$^^ l S
la somme de /
as payment on account of 1923 Income Tax.
acompte sur l'impdt du revenu de 1923.
Tax    \ $ IlfUlS „
Impdt/
5% Penalty      ] $	
Amende de 5%/
Interest^ $..
InterSt
Total $ Ills.l8
R. W. BREADNER,
Commissioner of Taxation. f   fif*_^f-33^y^ Ipuw-tlUi ul Taxation.
Commissaire de l'impdt. f JTjt//3 "l|"' h '" •** l''mD&t-
Notify Inspector of any cha
Avisez I'inspecteur de toucchangement d'adresse.
Taxpayer should use Bonn T. 7B when making additional payments and refer to serial
number of this receipt in cssgni correspondence.
Le contribuable deyra se servir de la forrnule T. 7B en faisant Ies paiments additionnels
et mentionner le numero de serie du pr6sent regu dans la correspondance.
Other instalments are due 30th June, 31st August, 31st October, 1924.
Les autres versements sont dus le 30 juin, le 31 aout et le 31 octobre 1924. FORM T. 7a.
125?   /       JC7
6-3 p
T. 8 No.244	
O'
ft
ORIGINAL
1922
s/jES A.
r
DOMINION OF CANADA
INCOME TAX
m 373686
Date .Apsil-SOth, 192.3.
DISTRICT OF VANCOUVER, B.C.
RECEIVED FROM
Name 1&.p.. Sang*	
(Surname) (Christian Names)
Address....5.3....£©nder-^t.*..!•♦•., .iranc..QW.y.ex,..B.,.C>	
the sum of $..|}i.g.iity-.!fe.o~Dol-l-arB«Sev©Bty-«iU.verr.Qen±;.aTr.	
as payment on account of 1922 Income Tax.
Ins talment
Tax $ 8E..7.5	
5% Penalty $	
Interest $	
Total $ S3...7..5
R. W. BREADNER,
Commissioner of
Notify Inspector of
change of address
Taxpayer should^use Form T. 7B when making additional payments and
refer to serial number of this receipt in case of correspondence.
OTHER INSTALMENTS ARE DUE 30th JUNE, 31st Aug., 31st OCT., 1923. Page 1
0
Form f-i
For use of individuals otheMhan farmers
and ranche^—   h__C3£Z&&* ^"
1922
S»^*MC5 OoO0T
ru*w*-.
IF
)N OF CANADA
bhJ^^?^»*»ME tax
** SS SAVE-
Received!
For use of Inspector only
oue
OF INCOME FOR THE YEAR ENDED 31st DECEMBER, 1922
All returns should be prepared in triplicate.   One copy should be retained by the taxpayer and two copies must be delivered
to the Inspector of Taxation, London Building, VANCOUVER, B.C. on or before 30th April, 1923.
Name
Print Name and Address plainly below
(Surname)
(Christian names in full
(City or Town)
—_ JfJ t 7,   (^-       (Christian ram
P.O. address Vff present residence 9>>.J. (/777&777y7Sr?**Jl7±s...&
(Street and Number)
Occupation or nature of business of Taxpayer	
Under what name business carried on?	
Names of partners in business (if any)	
Name in full and address of Employer or Firm or trading name for year 1922
/8.C
(County)
(Province)
Place of residence during 1921 (....V^rrT^I-r^TrTT^ir^...^
Did you make a Dominion Income Tax Return for 1920?/Jf'^?2.Have you been assessed for Dominion Income Tax for 1920?.,
Did you make a Dominion Income Tax Return for 1921?/aanf .Have you been assessed for Dominion Income Tax for 1921 ?,
State whether married or unmarried,,widow or widoweiw
7l7y7r3*9y>97.
hi      T     _
(If status was changed during the year, state date of change)
State number and ages of children under the age of 18 years dependent on you for support. Number....^ ages	
onpe/7 /6 rfY-* ti~*-fo
If any taxpayer claims to have dependent on him:— o      m
'j -'    (1) a parent or grandparent,
S (2) a daughter or sister,
(3) a son or brother under 21 years of age or incapable of self-support on account of mental or physical infirmity,  ,
full particulars must be given on Form T. 242 which may be had on application to the Inspector's Office,
If a widow or widower state number and ages of dependent children, if any, under the age of 21 years! »j     , »
or over 21 years of age and dependent on you for support on account of physical or mental incapacity/
es
I hereby certify that the return embodied herein, the supplementary statements and additional schedules attached, if any, contain
a true and complete statement of my Gross Income and Deductions claimed for the year 1922.
H
74*
m
*Jt.
D&te.....'f3\7. .fr?.39>. Telephone Number.
3/3
.Signature
N.B.—It is essential that taxpayers notify the Inspector of Taxation to
in address.
return has been made; of any change
INSTRUCTIONS:—Fill in carefully the answers to the above questions and the particulars required on pages 2, 3 and 4 of this form.
All persons engaged in business, including members of trading partnerships, should attach to this return a certified financial
statement of the business, including Assets and Liabilities, Trading and Profit and Loss Statements for the accounting period ended j
in 1922, showing how the amount of Item No. 4 on page 2 is ascertained. t
In the case of a taxpayer carrying on a farming business in addition to his regular occupation, he should give full details of his farming
operations on Form Tl-A.
Every taxpayer must estimate the tax payable by him. The tax is due on the 30th April, 1923. Every taxpayer shall send on or
before the 30th April, 1923, with his return, not less than one-quarter of the amount of his estimated tax, and may pay the balance,
if any, in not more than three equal bi-monthly instalments thereafter, together with interest at the rate of six per centum per
annum upon each instalment from the 30th April, 1923, to the time payment is made.
if any taxpayer pays less than one-quarter of his estimated tax, or should he fail to make any payment on or  before  the  30th  April,
1923, or at the time when any instalment should be paid, he shall pay additional interest at the rate of four per centum per
j|i      annum upon the deficiency from the date of default to the date of payment.
Any additional tax found due over the estimated amount shall be paid within one month from the date of mailing of the Notice of
Assessment, together with interest at the rate of six per centum per annum from the 30th April, 1923.   If payment of the additional|
amount of tax is not made within the said one month, additional interest at the rate of four per centum per annum shall be payable
from the date of default until payment is made.
M
PENALTIES
For failure to file return on or before the 30th April, 1923:—
Five per centum of the tax payable with a maximum penalty of Five Hundred Dollars.
For False Return vt|fk||l|B ills
Upon summary conviction, a fine not exceeding Ten Thousand Dollars or six months' imprisonment, or both fine and imprisonment. I?age. 2
GROSS INCOME Btllll
FOR CALENDAR YEAR 1922
DO NOT STATE YOUR INCOME TO BE LESS THAN THE TRfe&^MOUNT?* AVOID PENALTIES
3?=^
1. SALARIES OR WAGES received from ....
Bonus or Gratuities received from	
Pensions received from	
Directors' Fees received from..-	
Board, living, house or subsistence allowance receiVS&from^
3BWE      V ST,**
(Employer's Name)"
 _; 7-4^-^i^---- '■'■■■'■
rC    Co     fTzCeG     '"77'■:.-&■ :S-3l£l.
2. GROSS INCOME FROM PROFESSIONAL FEES 3.3.:.3 S.l.SS:.:...:...:	
(State whether Cash Receipts and Accounts charged or Cash Receipts only)
NOTE:—If Financial Statement in duplicate is attached showing Gross Income and Deductions, only Net Income need be shown here.
3. GROSS INCOME FROM COMMISSIONS ..:93S*
^3777Asfp..c_d., X^**.
NOTE:—Give name and address of person from whom received or attach statement showing how amount is reached*
4. NET INCOME FROM BUSINESS as per statement herewith or Schedule, Page 4	
Value of merchandise, food, clothing, etc., taken from stock for personal or family use...
5. GROSS INCOME FROM RENTALS
NOTE*—Give address or location of property.
^^^^^^^^^^m^^&-
6. INCOME FROM DIVIDENDS—
(i) From Canadian Corporations
Lu^.7l3&kQ>...7iL&L.
m
Total.
Less Carrying Charges (if any)..
$
tro
Net.
((ii) From British and Foreign Corporations-
Total..
Less Carrying Charges (if any)..
c.
Net.
NOTE:—Give name of corporation in each case, stating number of shares and if Common or Preferred.
7.   INCOME   FROM   INTEREST   on   Mortgages, Notes, Bank Deposits, Bonds and Debentures,
Debenture Stock and Securities other than reported in Item-No. 9 (as per schedule attached).;...........,.
.8. INCOME   FROM   FIDUCIARIES   (Trustees, Executors, Administrators,  Guardians or Financial
■Agents)....: 33::;.733..,., Ui ...:..*.. *.:.....:...: :.73:yy .*■..■, .v.,;.;...
NOTE:—Give name of Estate and name and address of Trustee.
9. INCOME FROM DOMINION OF CANADA BONDS
(A) Issued exempt from Income Tax        	
Less Carrying Charges...33333v3:3::333..:    	
Net	
(B) Issued liable to Income Tax.    (Arising from Victory Bonds issued in 1919
only) ; |	
Less Carrying Charges;.      	
Net W?. :..f.
$
10. INCOME FROM OTHER SOURCES not elsewhere enumerated (specify)
18 -*feg
11. TOTAL INCOME.
mm
mmm
W§m
mm.
kilo..
 v.m^tft   -
o-tJ
o-o
cr*
OO
Where the space provided in the Schedules above is not sufficient, supplemental sheets properly identified containing full information, must be attached to this Return*
Qf Bage3:
EXPENSES CLAIMED AS DEDUCffpNS FROM INCOME
||L,.EOft. CALENDAR YEAR 1922
DO NOT CLAIM DEDUCTIONS THAT CANNOT BE ALLOWED.   AVOID PENALTIES
12. GENERAL EXPENSES applicable to business, trade or profession not included in Statement
herewith or in Schedule, Page 4 M  '.3.33330j®23:7.:.3..
13. INTEREST PAID ON BORROWED MONEY (exclusive of any amount in Item No. 6 or
No. 9)—
- (i) Mortgages on Rented Property. £.	
(ii) Other Interest (specify).
NOTE.—Give name and address of person to whom interest is paid.   Do not include interest on mortgage, on residence or on moneys borrowed for
personal and living expenses.
14. TAXES.   Provincial and Municipal Taxes on Property other than, taxpayer's residence (exclusive of
| Income Tax, Local Improvement Tax or any amount reported elsewhere)	
Premium paid for Fire Insurance on rented property.
Repairs to rented property.
NOTE:—Under each heading where an amount is claimed give address or location of property. -
15. BAD DEBTS actually written off within the year which have been contracted since 1st January, 1917.
NOTE:—Only accounts relating to taxpayer's business or profession are to be included here and no amount already charged before arriving at
total opposite Item 4, Page 2 of this. Return, is to be included.
16. DEPRECIATION—
Nature of Article.
If Building, state material and date of construction.
If machinery, give description and date of purchase.
Year a
Acquired.
Cost Value
(not including
land value).
Rate
per cent
per An.
Wear and Tear Charged Off
Amt. in previous years
Total    dep reciation
Amount this year.
■ NOTE:—Do not include depreciation on stock in trade, land or securities or any other asset not subject to exhaustion, through wear and tear.
This Schedule must not include any amount already charged before arriving at total opposite Item 4, Page 2, of this Return.
17. NET INCOME FROM  DOMINION  OF  CANADA  BONDS OR STOCK issued exempt from
•■■■.. Income Tax (to offset Item No. 9A and proper proportion Item No. 8)	
18   OTHER DEDUCTIONS not elsewhere enumerated.    (Specify).
■•   ■•    -.■ -v.frr-g*
.. _ ....'.-. - ag
vi9.,.%mAh3mMJM^tONS3....: ...a:
Where the space provided in the above Schedules is not sufficient supplemental sheets properly identified containing full information must be attached to this Return.
&■
I ft
Sage 4
FliSfXNCIAL STATEMENT
(See Instructions on Page 1)
STATEMENT OP PROFIT AND LOSS
0
For year ending..,,,,,,., ^■■■.••-- ..1922
Merchandise sold during the year.,, 	
Inventory of Merchandise at commencement of year at cost price.
(If inventory is not taken at cost, state basis of valuation)
Add cost of Merchandise bought for sale	
(Including Freight and Duty)
fe Less Inventory of Merchandise at end of year at cost price.
... (If inventory is not taken at cost, state basis of valuation)
Gross Trading Profit for Year	
Add other Income derived from Business	
$••
|s Expenses-
TOTAL GROSS PROFIT
Salaries and Wages	
(Not including Proprietor or Partner)
i Rents	
(Give name and address of person to whom paid)
Taxes on Property used in Business	
Other Taxes.    (Specify)	
Interest paid on money borrowed and used in business apart from Capital	
Fire Insurance Premiums	
Repairs ■	
Bad debts actually written off within the year arising from sales contracted
since 1st January, 1917	
Sundry.    (Specify) |	
TOTAL NET PROFIT
ere profits are divided amongst partners the amount paid or credited to each must be clearly shown.
STATEMENT OF ASSETS AND LIABILITIES
As at the end of Business Year.
ASSETS-
LIABILITIES—
Stock of Merchandise on hand at cost price	
$	
Accounts Payable	
$	
Cash on hand and in Bank	
Bills Payable	
Accounts Receivable	
Loans	
Bills Receivable	
Accrued Interest	
Real Estate, Buildings	
Sundry (Specify)	
Real Estate, Land	
Machinery and Tools	
Furniture and Fixtures	
Other Investments -.	
Sundry (Specify)	
TO INSPECTOR OF TAXATION. gjg|j|    Date 192
I enclose herewith my cheque in favour of the Receiver General of Canada for the sum of. dollars
in payment of the total amount or not less than 25% of the amount of my Income Tax for the year 1922, estimated as follows :
Gross Income / see- Item No. 11 \ $	
Deductions     \   "     "    No. 19 J j $         ...     	
Net Income $ bfj.Q3r3.	
Less Statutory exemption ($1,000 or $2,000, as the case may be) $ £-.<?.?<?..'   ...
j DATE
TAX
INT.
PEN.
Initials
1st Paym't
2nd Paym't
3rd Paym't
4th Paym't
$.
Total Normal Tax.
v*-
..$ (.?.%
%o
Less Allowance for Normal Tax on Canadian Dividends....%..3ZQ(X/- $ SCO...<#.<?,
Less Allowance for Normal Tax in respect of Dependent ^
children under 18 years of age $3. $./;.9£$. $ #£.,
Normal Tax Payable $ 7-K^.
Surtax Payable $	
Total Normal and Surtax Payable $	
Additional 5% Payable (on total Normal and Surtax on incomes of $5,000
or over) $....
wSm
Total Tax $ .....£Z>.7S...
In case where the full amount has not been paid, further instalments plus Interest at the rate of 6 per centum per annum
/ill be forwarded on or before the 30th June, 31st August, and 31st October, 1923, together with an additional 4 per centum per
annum upon the deficiency from date of default to date of payment.
Signature..
r ■ 6        S .     •  0    ■
TAXATION ACT AND INCOME AND PERSONAL-PROPERTY TAXATION ACT.
Form No. 7.
BUSINESS, PROFESSIONAL, OR INDUSTRIAL
RETURN FOR TAXATION.
THE GOVERNMENT OF
THE PROVINCE OF BRITISH COUIffilft
Eeturn to
G. W. CRIPPS, Provincial Assessor,
Court-house, Vancouver, B.C.
PERSONAL PROPERTY AND INCOME.
This return must be made in duplicate, without any notice or demand, within three months
of the end of the taxpayer's fiscal year by every person not assessed under
Part IV. of this Act, and must be in strict accordance with
the books of account of the taxpayer.
A certified copy of the Balance-sheet and Profit and Loss Account must be attached.
SS" Read carefully this form and the " Income and Personal-property Taxation Act" before filling in this form.
Penalties.—Failure, refusal, or neglect to furnish this return or a false return renders the taxpayer liable to heavy penalties.
Write plainly name and address below :-
Name of taxpayer in full (in block letters)..
■I
Trade-name (if any) also to be given	
Head office address in British Columbia
Number and location of Branches (if any), No at.
Co
s-f
■Hi
A e.
Nature of business.
at.
.., 192..
Previous return covered period ending \r...3^333^r^T3.. „ , 192..C....
RETURN OP PERSONAL PROPERTY.
V
Actual Cash values.
Details.
(Liable to
Taxation.
Not liable to
Taxation.
1. Goods, merchandise, and stock-in-trade of all kinds	
£/aw
 ;	
crO
5. Wagons, carts, carriages, trucks, tractors, or other vehicles (give list under "Bemarks")	
6. Horses cattle sheep hogs and all other live stock of every description
(Number.)        (Number.)        (Number.)      (Number.)
7. Books of reference, law-books, medical books, or other scientific books, surgical, medical, dental, or
8. Sailing-ships, steamships, motor-boats, yachts, or other water-craft.    (Taxpayer will give separate
9. Any other personal property not included in either of the above items upon which a cash value
as
NOTE.—If value shown above Is not in accord with Balance-sheet, a full explanation of the reason must be attached.
V
V RETURN OF INCOME,
Being a Statement of the Trading and Profit and Loss Accounts fob Period previously mentioned.
Note.—Details of the following, except the amount of net assessable income, will be treated confidentially.
Gross Income, Receipts, ob Tcbnoveb, fbom all Soubces.
1. From wages, salaries, emoluments, indemnities, fees, commissions, or bonuses 	
2. From business, trade, or ventures	
3. From professions or occupations not included in the above items	
4. From investments, rents, interest, or dividends (give details on page 4) 	
5. From any other source whatsoever, not taxable (give details), to agree with item 33
Total income from all sources	
Income
$
c.
—
Expenses.
* Items marked thus shall not be deducted unless a separate return therefor is attached by the
taxpayer in accordance with sections 29 (1) and 34 of chapter 48, 1921 (2nd Session).
t Items marked thus shall not be deducted unless a list giving amounts, names and addresses of
payees is attached in accordance with section 29 (1) of chapter 48, 1921 (2nd Session).
Enter non-deductible items in Column A.
Where no specific directions as to "deductibility" or " non-deductibility " are given, reference
must be made to the Act and the items placed in Column A or B accordingly.
6. Cost of material or stock-in-trade as per Substatement No. 1..
*7. Interest on moneys borrowed from without the Province or through a bond or debenture issue
within or without the Province	
f8. Interest on borrowed capital other than above	
9. Interest and discount on bank loans, notes, overdrafts, etc	
•10. Salaries of owners,  partners, presidents, vice-presidents, directors,  or general managers not
resident in the Province	
til. Salaries of owners, partners, presidents, vice-presidents, directors, or general managers resident
in the Province 	
tl2. Other salaries or wages	
fl3. Rents, if paid in production of income	
14. Office expenses	
15. Trade expenses	
16. Fire insurance premiums, only deductible if a charge on business 	
17. Life insurance premiums, only deductible if a charge on business	
18. Municipal rates and taxes, if paid on real property from which an income is derived (not to
include local improvement taxes)	
19. Municipal rates and taxes other than above (not deductible)	
20. Provincial tax on pack of canneries (not deductible)	
21. Provincial tax of 2 per cent, on minerals (not deductible)	
22. Provincial tax of 10 cents per ton on-coal and coke (not deductible)	
23. Provincial taxes other than above	
24. Dominion taxes (only reserve for income-tax payable in respect of this year is deductible)	
25. Repairs 	
26. Bad debts written off and charged direct to Profit and Loss Account	
27. Bad debts, reserve for (not deductible)  (see item 34)	
28. Depreciation written off or reserved for (details to be given in Substatement No. 3) 	
(Not deductible here; to be claimed below.)
29. Development of a mine (details to be given in "Remarks" or attached)	
(Not deductible here; to be claimed below.)
30. Depletion written off or reserved for (details to be given in "Remarks" or attached)	
(Not deductible here; to be claimed below.)
31. Improvements or extensions or expenditure, not enumerated above, incurred and paid out on
account of capital account or reinvestment account, or not incurred in the production of the
income of the taxpayer (not deductible)	
32. Outgoings or necessary expenses, including materials and supplies, not enumerated above, actually
incurred in the production of the income (which may include stumpage paid under the provisions
of the "Forest Act")  (details to be given) 	
Totals
Expenses.
A.
Not deductible.
Total of Gross Income-
Deduct Column B  :	
X Balance after deducting Column B.    (To be carried forward to Statement of Assessable Income.) X
Deduct Column A
Balance after deducting Column A, which must agree with the net profit or loss as shown by the books of the
taxpayer 	
B.
Deductible.
Statement of Assessable Income.
X Balance after deducting Column B, as above	
Deduct—
33. For all income derived from profits, shares, dividends, or interest from partnerships or corporations, where such partnerships or corporations are liable to assessment and taxation in respect of
income or by way of alternative tax, but not otherwise (as per item 5) 	
34. Bad debts written off and charged to Bad Debts Reserve Account less bad debts recovered, if any
(as per Substatement No. 2) 	
35. Claim for Dominion taxes payable in respect of this year, if not reserved for in taxpayer'*
accounts and claimed under item 24	
36. Claim for allowance for depreciation on vehicles, machinery, plant, and buildings used in the
production of the income, which may be allowed at the discretion of the Minister (as per Sub-
statement No. 3)	
37. Claim for allowance for amount expended in the development of a mine, which may be allowed
at the discretion of the Minister, having regard to the amount of ore actually mined and shipped
from which the income is derived (as per statement attached)	
38. Claim for depletion of a metalliferous mine, which may be allowed at the discretion of the Minister
(as per statement attached)	
Net assessable Income
39. Amount allowed by Statute
Ciaim fob Rebate.
("Unmarried persons, widows, or widowers $1,200+ Dependents @ $2001
[Married persons   $1,500+ Dependents @.$200J
(Give names, ages, and relationship of dependents (wife is not a dependent) on page 4.)
40. For premiums of life insurance on the life of the taxpayer, if paid, not to exceed one-sixth of the gross annual
income of the taxpayer.   Receipts therefor to be produced to the Assessor on demand	
I hereby certify that the foregoing returns, the supplementary statement, and the additional schedules attached  (if any)
contain a true and complete statement of the personal property, gross income, and deductions claimed by the above person.
(Signature of witness)..,
(Address of witness)
(Signature)
(Address).
&±J.\<3x±^......77s33^^ 	
 11§ .l^yy^MTl/..^^..^..../^..
J7(X^A<_jc/7r^lyi*^yv% ■
(Date) ^h3^d9^^.3^2/^.^	
Substatement No. 1.—Cost of Material and Stock-in-trade.
Stock on hand at beginning of period....
Purchases, including freight and duty..
Less stock on hand at end of period-
Balance carried to item 6....
Substatement No. 2.—Bad Debts Reserve.
Reserve at beginning of period	
Reserve added during period	
Bad debts recovered, carried to item 34..
Bad debts charged, carried to item 34..
Balance as per Balance-sheet.
Substatement No. 3.—Depreciation.
Nature of Article.
Tear acquired.
Cost Value, not Including Land Value.
$ only.
Depreciation charged off.
Rate this
If Building, give Nature of Construction.
I£ Plant and Equipment, give General
Description.
In Previous Tears.
$            cts.
This Tear.
$            cts.
Tear.
Total of this year carried to item 36	
Note.—Do not include depreciation on stock-in-trade, land or securities, or other asset not subject to exhaustion through wear and tear.
Substatement No, 4.—Undivided Profits or Surplus Account.
Substatement No. 5.—Capital Account.
Paid-up capital at beginning of period  $	
  $	
Issued since for other consideration  $	
  $	
   ? \	
  $	
Amount at end of period  $	 O 6
REMARKS.
The following items to be filled in by the Assessor only:—
1. The tax on personal property used in the production of the income is  -___t__\"
2. The tax on income is ■$-■  $..
3. The greater tax, or if 1 and 2 are equal, then the tax on income, as the case may be, is -JR>--
4. The tax on personal property not used in the production of the income is   $..
Three and four added together is the total amount of taxes payable by taxpayer   $..
Deduct amount of tax on items 39 and 40  $..
Net tax due   $--
100,000-1-23—289 TAXATION ACT AND INCOME AND PERSONAL-PROPERTY TAXATION ACT.
Form No. 7.
BUSINESS, PROFESSIONAL, OR INDUSTRIAL
RETURN FOR TAXATION.
THE GOVERNMENT OF
THE PROVINCE OF BRITISH COLUMBIA
Ebturn to
G. W. CEIPPS, Provincial Assessor,
Court-house, Vancouver, B.C.
I   PERSONAL PROPERTY AND INCOME.
This return must be made in duplicate, without any notice or demand, within three months
of the end of the taxpayer's fiscal year by every person not assessed under
Part IV. of this Act, and must be in strict accordance with
the books of account of the taxpayer.
A certified copy of the Balance-sheet and Profit and Loss Account must be attached.
gK
SS" Read carefully this form and the " Income and Personal-property Taxation Act" before filling in this form.
Penalties.—Failure, refusal, or neglect to furnish this return or a false return renders the taxpayer liable to heavy penalties.
Write plainly name and address below:—
Name of taxpayer in full (in block letters)
Trade-name (if any) also to be given.
Head office address in British Columbia
Qs^yi..	
Number and location of Branches (if any), No „.at..
1
1
C SSiB  <a.P^^s*yL ^^TTt^IT
III '(/   3^339
/.777k:. months ending. Q..L /^ySrrr..-..
192...£r^"'and personal property as
Nature of business
This return covers Income for /...&_". months ending,
at , 192.	
Previous return covered period ending 32ZZ?...\ /...: , 192.i
RETURN OF PERSONAL PROPERTY.
Actual Cash Values.'
Details.
Liable to
Taxation.
Not liable to
Taxation.
.......
5. Wagons, carts, carriages, trucks, tractors, or other vehicles (give list under "Bemarks")	
(Number.)         (Number.)         (Number,)       (Number.)
7. Books of reference, law-books, medical books, or other scientific books, surgical, medical, dental, or
8. Sailing-ships, steamships, motor-boats, yachts, or other water-craft.    (Taxpayer -will give separate
9. Any other personal property not included in either of the above items upon which a cash value
NOTE.—If value shown above is not In accord with Balance-sheet, a full explanation of the reason must be attached.
M_ RETURN OF INCOME,
Beinq a Statement of the Trading and Pbofit and Loss Accounts foe Pebiod previously mentioned.
Note.—Details of the following, except the amount of net assessable income, will be treated confidentially.
Gross Income, Receipts, or Turnover, from all Sources.
1. From wages, salaries, emoluments, indemnities, fees, commissions, or bonuses	
2. Prom business, trade, or ventures	
3. From professions or occupations not included in the above items	
4. From investments, rents, interest, or dividends (give details on page 4) 	
5. From any other source whatsoever, not taxable (give details), to agree with item 33
Total income from all sources ,
Income.
.....Zlf.1
<9$..
Expenses.
* Items marked thus shall not be deducted unless a separate return therefor is attached by the
takpayer in accordance with sections 29 (1) and 34 of chapter 48, 1921 (2nd Session).
t Items marked thus shall not be deducted unless a list giving amounts, names and addresses of
payees is attached in accordance with section 29 (1) of chapter 48, 1921 (2nd Session).
Enter non-deductible items in Column A.
Where no specific directions as to "deductibility" or " non-deductibility " are given, reference
must be made to the Act and the items placed in Column A or B accordingly.
6. Cost of material or stock-in-trade as per Substatement No. 1..
Expenses.
Not deductible.
*7. Interest on moneys borrowed from without the Province or through a bond or debenture issue
within or without the Province	
f8. Interest on borrowed capital other than above	
9. Interest and discount on bank loans, notes, overdrafts, etc.
♦10. Salaries of owners,  partners,  presidents, vice-presidents,  directors,  or general managers not
resident in the Province	
til. Salaries of owners, partners, presidents, vice-presidents, directors, or general managers resident
in the Province	
fl2. Other salaries or wages	
fl3. Bents, if paid in production of income	
14. Office expenses	
15. Trade expenses	
16. Fire insurance premiums, only deductible if a charge on business
17. Life insurance premiums, only deductible if a charge on business
18. Municipal rates and taxes; if paid on real property from which an income is derived (not to
include local improvement taxes)	
19. Municipal rates and taxes other than above (not deductible)	
20. Provincial tax on pack of canneries (not deductible)	
21. Provincial tax of 2 per cent, on minerals (not deductible)	
22. Provincial tax of 10 cents per ton on coal and coke (not deductible)	
23. Provincial taxes other than above	
24. Dominion taxes (only reserve for income-tax payable in respect of this year is deductible)	
25. Repairs 	
26. Bad debts written off and charged direct to Profit and Loss Account	
27. Bad debts, reserve for (not deductible)  (see item 34)	
28. Depreciation written off or reserved for (details to be given in Substatement No. 3) 	
(Not deductible here; to be claimed below.)
29. Development of a mine (details to be given in " Remarks " or attached)	
(Not deductible here; to be claimed below.)
30. Depletion written off or reserved for (details to be given in "Remarks" or attached)	
(Not deductible here; to be claimed below.)
31. Improvements or extensions or expenditure, not enumerated above, incurred and paid out on
account of capital account or reinvestment account, or not incurred in the production of the
income of the taxpayer (not deductible)	
32. Outgoings or necessary expenses, including materials and supplies, not enumerated above, actually
incurred in the production of the income (which may include stumpage paid under the provisions
of the "Forest Act")  (details to be given) 	
Totals _	
Total of Gross Income..
B.
Deductible.
Deduct Column B
X Balance after deducting Column B.    (To be carried forward to Statement of Assessable Income.) X
Deduct Column A
c.
■»
Balance after deducting Column A, which must agree with the net profit or loss as shown by the books of the
taxpayer  -'■	
^O
Statement of Assessable Income.
. X Balance after deducting Column B, as above	
Deduct—
33. For all income derived from profits, shares, dividends, or interest from partnerships or corporations, where such partnerships or corporations are liable to assessment and taxation in respect of
income or by way of alternative tax, but not otherwise (as per item 5) 	
34. Bad debts written off and charged to Bad Debts Reserve Account less bad debts recovered, if any
(as per Substatement No. 2)	
35. Claim for Dominion taxes payable in respect of this year, if not reserved for in taxpayer's
accounts and claimed under item 24	
36. Claim for allowance for depreciation on vehicles, machinery, plant, and buildings used in the
production of the income, which may be allowed at the discretion of the Minister (as per Sub-
statement No. 3)	
37. Claim for allowance for amount expended in the development of a mine, which may be allowed
at the discretion of the Minister, having regard to the amount of ore actually mined and shipped
from which the income is derived (as per statement attached)	
38. Claim for depletion of a metalliferous mine, which may be allowed at the discretion of the Minister
(as per statement attached)	
X
Ul
Net assessable Income
39. Amount allowed by Statute
Claim fob Rebate.
Unmarried persons, widows, or widowers $1,200+ .Dependents @ $200]
40.
_ Married persons   $1,500+ Dependents @ $200 J
(Give names, ages, and relationship of dependents (wife is not a dependent) on page 4.)
For premiums of life insurance on the life of the taxpayer, if paid, not to exceed one-sixth of the gross annual
income of the taxpayer.   Receipts therefor to be produced to the Assessor on demand	
y-o
JdP-
LfV
I hereby certify that the foregoing returns, the supplementary statement, and the additional schedules attached  (if any)
contain a true and complete statement of the personal property, gross income, and deductions claimed by the above person.
(Signature of witness)
(Address of witness)
3B97M/3M7
./33s9-^-TT/s
Substatement No. 1.—Cost of Material and Stock-in-trade.
Stock on hand at beginning of period	
Purchases, including freight and duty..
Less stock on hand at end of period..
Balance carried to item 6	
Substatement No. 2.—Bad Debts Reserve.
Reserve at beginning of period	
Reserve added during period	
Bad debts recovered, carried to item 34..
Bad debts charged, carried to item 34..
Balance as per Balance-sheet.
Substatement No. 3.—Depreciation.
Natube of Article.
Tear acquired.
Cost Value, not including Land Value.
$ only.
Depreciation charged opf.
Rate this
If Building, give Nature of Construction.
If Plant and Equipment, give General
Description.
In Previous Years.
$            cts.
This Tear.
$            cts.
Year.
Total of this year carried to item 36	
Note.—Do not include depreciation on stock-in-trade, land or securities, or other asset not subject to exhaustion through wear and tear.
Substatement No. 4.—Undivided Profits or Surplus Account.
Balance at beginning of period (Dr.;  Cr.).
Specify all changes	
Balance at end of period..
Substatement No. 5.—Capital Account.
Paid-up capital at beginning of period  $	
Issued since for cash  $	
Issued since for other consideration  $	
Any other changes to be specified  $	
Amount at end of period.. -,—
of. . *  . '       o
REMARKS.
The following items to be filled in by the Assessor only:—
1. The tax on personal property used in the production of the income is 	
2. The tax on income is	
3. The greater tax, or if 1 and 2 are equal, then the tax on income, as the case may be, is..
4. The tax on personal property not used in the production of the income is 	
Three and four added together is the total amount of taxes payable by taxpayer 	
Deduct amount of tax on items 39 and 40 :	
Net tax due  -	
100,000-1-23—289 o
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*7 o
TAXATION ACT AND INCOME AND PERSONAL-PROPERTY TAXATION ACT.
Form No. 7. keturn to
BUSINESS, PROFESSIONAL, OR INDUSTRIAL
RETURN FOR TAXATION.
THE GOVERNMENT OF
THE PROVINCE OF BRITISH COLUMBIA
G. W. CRIPPS, Provincial Assessor,
Court-house, Vancouver, B.C.
PERSONAL-PROPERTY AND INCOME.
This return must be made in duplicate, without any notice or demand, within three months
of the end of the taxpayer's fiscal year by every person not assessed under
Part IV. of this Act, and must be in strict accordance with
the books of account of the taxpayer.
A certified copy of the Balance-sheet and Profit and Loss Account must be attached.
4®" Read carefully this form and the " Income and Personal-property Taxation Act" before filling in this form.
Penalties.—Failure, refusal, or neglect to furnish this return or a false return renders the taxpayer liable to heavy penalties.
Write plainly name and address below:—
Name of taxpayer in full (in block letters)	
Trade-na'ine (if any) also to be given....
Head office address in British Columbia
Hi
4L^y^—cy(
^^^^^^MI^^^^j^^^^^^^^^^B
Number and location of Branches (if any), No at..
2j7U^,.CyL^L^f^J/77^..	
 Z!2r....months ending.....^./. .^.^^*^^C.T.Y. , 192..*^, and personal property as
 , 192	
Nature of business.
This return covers Income for.
at	
tt93
iy,
/S-z^~    3 fe* •
Previous return covered period ending 3373^1. , 192./£..
RETURN OF PERSONAL PROPERTY.
Actual Cash Values.
Details.
(Liable to
Taxation.
Not liable to
Taxation.
	
5. Wagons, carts, carriages, trucks, tractors, or other vehicles (give list under "Remarks")	
6. Horses cattle sheep .hogs and all other live stock of every description
(Number.)i«fg: (Number.) ._    (Number.)      (Number.)
7. Books of reference, law-books, medical books, or other scientific books, surgical, medical, dental, or
8. Sailing-ships, steamships, motor-boats, yachts, or other water-craft.    (Taxpayer will give separate
9. Any other personal property not included in either of the above items upon which a cash value
NOTE.—If value shown above Is riot In accord with Balance-sheet, a full explanation of the reason must be attached. ' mm.
of m
RETURN OF INCOME,
Being a Statement of the Trading and Profit and Loss Accounts foe Pebiod peeviouslt mentioned.
Note.—Details of the following, except the amount of net assessable income, will be treated confidentially.
Gboss Income, Receipts, oe Tuenovee, feom all Sources.
1. From wages, salaries, emoluments, indemnities, fees, commissions, or bonuses 	
2. From business, trade, or ventures	
3. From professions or occupations not included in the above items	
4. From investments, rents, interest, or dividends (give details on page 4) 	
5. From any other source whatsoever, not taxable (give details), to agree with item 33
Total income from all sources	
Income.
fsssm
m
Expenses.
* Items marked thus shall not be deducted unless a separate return therefor is attached by the
taxpayer in accordance with sections 29 (1) and 34 of chapter 48, 1921 (2nd Session).
t Items marked thus shall not be deducted unless a list giving amounts, names and addresses of
payees is attached in accordance with section 29 (1) of chapter 48, 1921 (2nd Session).
Enter non-deductible items in Column A
Where no specific directions as to " deductibility" or " non-deductibility " are given, reference
must be made to the Act and the items placed in Column A or B accordingly.
Expenses.
6. Cost of material or stock-in-trade as per Substatement No. 1..
*7. Interest on moneys borrowed from without the Province or through a bond or debenture issue
within or without the Province	
f8. Interest on borrowed capital other than above.	
9. Interest and discount on bank loans, notes, overdrafts, etc	
*10. Salaries of owners,  partners,  presidents, vice-presidents, directors,  or general managers not
resident in the Province	
til.
tl2.
tl3.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
Salaries of owners, partners, presidents, vice-presidents, directors, or general managers resident
in the Province 	
Other salaries or wages ~	
Rents, if paid in production of income	
Office expenses  .'.	
Trade expenses	
Fire insurance premiums, only deductible if a charge on business 	
Life insurance premiums, only deductible if a charge on business 	
Municipal rates and taxes, if paid on real property from which an income is derived (not to
include local improvement taxes)	
Municipal rates and taxes other than above (not deductible)	
Provincial tax on pack of canneries (not deductible)	
Provincial tax of 2 per cent, on minerals (not deductible)	
Provincial tax of 10 cents per ton on coal and coke (not deductible)	
Provincial taxes other than above	
Dominion taxes (only reserve for income-tax payable in respect of this year is deductible)	
Repairs 	
Bad debts written off and charged direct to Profit and Loss Account	
Bad debts, reserve for (not deductible)  (see item 34)	
Depreciation written off or reserved for (details to be given in Substatement No. 3) 	
(Not deductible here; to be claimed •below.)
Development of a mine (details to be given in " Remarks " or attached)	
(Not deductible here; to be claimed below.)
Depletion written off or reserved for (details to be given in "Remarks" or attached)	
(Not deductible here; to be claimed below.)
Improvements or extensions or expenditure, not enumerated above, incurred and paid out on
account of capital account or reinvestment account, or not incurred in the production of the
income of the taxpayer (not deductible)	
Outgoings or necessary expenses, including materials and supplies, not enumerated above, actually
incurred in the production of the income (which may include stumpage paid under the provisions
of the "Forest Act")  (details to be given) 	
Totals
Not deductible.
Total of Gross Income-
Deduct Column B	
X Balance after deducting Column B.    (To be carried forward to Statement of Assessable Income.) X
Deduct Column A
Balance after deducting Column A, which must agree with the net profit or loss as shown by the books of the
taxpayer  -	
B.
Deductible.
r \ otf-
X.12.1
 121
Lt$1%
.ki.o
:.&M
2.SS7L2 +
SSBff
..am
m
m
2.1
%
i<9
m
I.L.
1.1
.&
Statement of Assessable Income.
X Balance after deducting Column B, as above	
Deduct—
33. For all income derived from profits, shares, dividends, or interest from partnerships or corporations, where such partnerships or corporations are liable to assessment and taxation in respect of
income or by way of alternative tax, but not otherwise (as per item 5) 	
34. Bad debts written off and charged to Bad Debts Reserve Account less bad debts recovered, if any
(as per Substatement No. 2) .....': 	
35. Claim for Dominion taxes payable in respect of this year, if not reserved for in taxpayer's
accounts and claimed under item 24	
36. Claim for allowance for depreciation on vehicles, machinery, plant, and buildings used in the
production of the income, which may be allowed at the discretion of the Minister (as per Sub-
statement No. 3)	
37. Claim for allowance for amount expended in the development of a mine, which may be allowed
at the discretion of the Minister, having regard to the amount of ore actually mined and shipped
from which the income is derived (as per statement attached)	
38. Claim for depletion of a metalliferous mine, which may be allowed at the discretion of the Minister
(as per statement attached) ■ -	
X/SW$
Net assessable Income
39. Amount allowed by Statute
Claim fob Rebate.
(Unmarried persons, widows, or widowers $1,200+ Dependents @ $2001
[Married persons   $1,500+ s?. Dependents @ $200J
(Give names, ages, and relationship of dependents (wife is not a dependent) on page 4.)
40. For premiums of life insurance on the life of the taxpayer, if paid, not to exceed one-sixth of the gross annual
income of the taxpayer.   Receipts therefor to be produced to the Assessor on demand	
ft
J.£MS
-Soo
/?
tj—O
I hereby certify that the foregoing returns, the supplementary statement, and the additional schedules attached  (If any)
contain a true and complete statemept (of, the personal property, gross income, and deductions claimed by the above person.
(Signature of witness)	
(Address of witness)	
A\\J^.AJS^3±./1.3
1 fag!
(Signature)
(Address)..
(Date) .	
/~
\3\^^7y^J 71 y/ny 3
Substatement No. 1.—Cost of Material and Stock-in-trade.
Stock on hand at beginning of period	
Purchases, including freight and duty..
Less stock on hand at end of period-
Balance carried to item 6	
Substatement No. 2.—Bad Debts Reserve.
Reserve at beginning of period  $	
Reserve added during period  $	
Bad debts recovered, carried to item 34  $	
Bad debts charged, carried to item 34..
Balance as per Balance-sheet..
Substatement No. 3.—Depreciation.
Natubh of Abticxb.
Tear acquired.
Cost Value, not including Land Value.
$ only.
Depreciation charged off.
Rate this
If Building, give Nature of Construction.
If Plant and Equipment, give General
Description.
In Previous- Years.
$            cts.
This Year.
$            cts.
• Year.
, 7 \/--
Total of this year carried to item 36	
Note.—Do not include depreciation on stock-in-trade, land or securities, or other asset not subject to exhaustion through wear and tear.
Substatement No. 4.—Undivided Profits or Si
irplus
Account.
Substatement No. 5.—Cap
Paid-up capital at beginning of period-
Issued since for ca^h	
Issued since for other consideration	
Anv other chanees to be SDecified	
tai
Account.
  $....•*	
 $	
  $	
  $	
  S 	
  $	
  $	
  s.__3MBl
Amount at end of period	
1
Balance at end of period  $—
  $	 t^uXr SI
u
^L   (<w  <W .    lip
Uc^ * f<w> y^^      ISllI
skkv^
The following items to be filled in by the Assessor only:—
1. The tax on personal property used in the production of the income is   $..
2. The tax on income is  $..
3. The greater tax, or if 1 and 2 are equal, then the tax on income, as the case may be, is  $..
4. The tax on personal property not used in the production of the income is   $..
Three and four added together is the total amount of taxes payable by taxpayer   $..
Deduct amount of tax on items 39 and 40  $..
Net tax due  .'. $..
100,000-1-23—289 CLASS OF SERVICE
SYMBOL
Telegram
Day Letter
Blue
Night Message.
Nlte
.   Night Letter
NL
II noneol these three symbols
appears afterthe check (number
of words) this Is a telegram.
Otherwise Its character Is Indicated by the symbol appearing
after the check.
TELE&BAlf
CLASS OF SERVICE
SYMBOL
Telegram
Day Letter
Blue
Night Message
Nlte
Night Letter
NL
It none of these three symbols
appears after the check(number
of words) this Is a telegram.
Otherwise Its character is Indicated by the symbol appearing
after the check.
RECEIVED AT 516 HASTINGS STREET WEST, VANCOUVER, B. C.   Telephone, Seymour 5880
PR8422  RCA   WIRELESS   VIA  SANFRANCISCO
HONOLULU ,13
CLT YIPSANG      COq
51   PENDER  ST  VANCOUVERBC     W
BUSINESS  STARTS  SATURDAY   CABLE   MONEY   IMMEDIATELY
LEONG,
1923 W
26  PM 5   32
v- FIRE   INSURANCE:
LIVERPOOL & LONDON ft GLOBE
INSURANCE CO..  LTD.
PHOENIX FIRE ASSURANCE CO , LTD.
OF  LONDON,  ENGLAND
BRITISH AMERICA FIRE ASSURANCE
CO.. LTD.
AUTOMOBILE INSURANCE
Telephone Fraser 108
vIMTlon tr   S$ndew3t<m,  T/tyimma
*£7)ib(m,
W. E. and A. D. brendon. Directors
ESTATE AND FINANCIAL AGENTS
i
COLLECTIONS
RENTALS
CONVEYANCING
LOANS
Mr. Yip Sang,
6181    FRASER   STREET
SOUTH   VANCOUVER.    R   r.  Rfrh . Sftpt . 192_2L»
51 Pender Street E.,
City.
Dear Sir,
Will you please let us know if you are ready to commence to
"build the two new stores for the Great War Veterans?    They would he
willing to lease the property for two years at $60.00 monthly,  as
soon as it is completed, & they want to he in new quarters "before Zmas .
Their "business  is conducted on proper lines & they are in a good
finiaoial position.
The  contractor, Mr.  A.  Richardson,   is now "building a similar
two stores  in one,   in the next "block for $3360.00.    We can show you the
plans and specifications;   it has a "brick veneer front,  tiling & concrete
sidewalk*    We advertised for tenders,  and Richardson's was accepted.
We have leased it to a Dry Goods man for 5 years at $60.00 monthly.
Would you he  prepared tp give an option to the Great War Veterans
to "buy for say $4900.00 within two years?    We may say that we are not
interested in this proposition in anyway except that should this property
he  sold to the G.W.V.A., we would accept $100.00 commission, which is less
than one half of the usual commission.    If they do not "buy, weBShould he
glad to he given the lire  Insurance and collections.
We regard this as a good opportunity for you to get $500 more
than the present market value of your lot.
Yours faithfully,
B WILSOI & AOTERSOH LTD.
per: -   [T^JsTi^^S^m^, 2nd.Instalment.
FO&M T. 7a. SERIES A.
ORIGINAL
1922
File 1257. '"^r WtN>
I DOMINION OF CANADA       -^Tr.  y^a app
Code 6-3 N?  381066
INCOME TAX
T. 8 No.: 432.	
Date .MaX..l8.th, I92...3.
DISTRICT OF VANCOUVER, B.C.
RECEIVED FROM
i
Name IIP., Sftng	
(Surname) (Christian Names)
Address ^R^ft^^SS^^^S^^^^^^^Sl	
the sum of $ T.e.n..D.Q.llar.s.-S.e.v.en...Ge.n:t.s..	
as payment on account of 1922 Income Tax.
Tax $ 1Q,07	
5% Penalty $	
Interest $	
Total :...$ 1Q.07.
R. W. BREADNER, ^nspertoi^lKPStiQ^
Commissioner of Taxation. vy$&^*S
Notify Inspector of any change, of address»-
Taxpayer should use Form/T. 7B when making additional payments and
refer to serial number of thisjpeceipt in case of correspondence.
OTHER INSTALMENTS ARE DUE 30th JUNE, 31st Aug., 31st OCT., 1923. I REpLY ™^ 0|    Bommton of Cartaaa    V
REFER T-O.,
Offitt Of  t&e
Sngpectec of taxation
District of. ^.ri-4/i-s-h-O-elumhi-a-  402-Pender St., .W.,
Vancouver,  B.  C.
Yip Sang, Esq., May 9th, 1923,
51 Pender St. E.,
Vancouver, B.C.
Dear S±xt-
Referring to the 1922 Income Tax Return
filed hy you,   I  note,  without any detailed,
investigation,   that adjustments as given "below
are necessary*    This will make an estimated  tax
payable  of $    92«82  and an additional payment
is required.    Kindly let me have this at your
early convenience.
Owing to  the thousands  of returns  received
an official assessment cannot yet he made,   but in
due course your return will he investigated and
an Assessment Notice  sent you.    In the meantime,
this advice is  given in order to save you additional interest.
(interest at 6% is charged on each instalment |
10$ interest charged on all short payments from date
of.default  to date  of payment.)
Yours  truly,
0.  H.  CIE1SDEENING,
Inspector of Taxation.
Per,
Wrongly calculated.
mm 3
6 p
INCOME AND PERSONAL-PROPERTY TAXATION ACT.
Form No. 7.
BUSINESS, PROFESSIONAL, OR INDUSTRIAL
RETURN FOR TAXATION.
Eeturn to
THE GOVERNMENT GF
THE PROVINCE OF BRITISH COLUMBIA
.Prdvincial Assessor.
  Address.
PERSONAL PROPERTY AND INCOME,
This return must be made in duplicate, without any notice or demand, within three months
of the end of the taxpayer's fiscal year by every person not assessed under
Part IV. of this Act, and must be in strict accordance with
the books of account of the taxpayer.
A certified copy of the Balance-sheet and Profit and Loss Account must be attached.
£3* Read carefully this form and the " Income and. Personal-property Taxation Act" before filling in this form.
Penalties.—Failure, refusal, or neglect to furnish this return or a false return renders the taxpayer liable to heavy penalties.
Write plainly name and address below:
Name of taxpayer in full (in block letters
Trade-name (if any)  also to be given..
Head office address in British Columbia
A S
) }iktdj ..^..Cyyy**)    (y^J^ ys
^ f m	
--u...,
IIHIjy^SjT^■■ S7h tS>    nTL^jL^&y*
AJL-'C
WM.
Number and location of Branches (if any), No aS
A
Nature of business..
^Wji^sJ^
SrdL
This return covers Income for l.....t~~-. months ending D7..J. ..~T?^.>*..~Or±-^^rrV:.... 192/ , and personal property
5 /    "^C4^w
at.
., 192..
/yy
Previous return covered period ending 333373Tr~33^2?373Sr^. ? „ , 192..C?...
RETURN OP PERSONAL PROPERTY.
Actual Cash Values.
Details.
-liable to                 Not liable to
Taxation.                   Taxation.
3. Any other plant, machinery, or equipment, not including real estate	
5. Wagons, carts, carriages, trucks, tractors, or other vehicles (give list under "Remarks")	
6  Horses             ..cattle sheep hogs and all other live stock of every description
(Number.)         (Number.)         (Number.)       (Number.)
7. Books of reference, law-books, medical books, or other scientific books, surgical, medical, dental, or
8. Sailing-ships, steamships, motor-boats, yachts, or other water-craft.    (Taxpayer will give separate
list of these by name, and stating which (if any) are used in production of income.)	
9. Any other personal property not included in either of the above items upon which a cash value
jMOTE. If value shown above is not in accord with Balance-sheet, a full explanation of the reason must be attached.
mm m
i
RETURN OF INCOME,
Being a Statement of the Tbading and Profit and Loss Accounts fob Period previously mentioned.
Note.—Details of the following, except the amount of net assessable income, will be treated confidentially.
Gross Income, Receipts, or Turnover, from all Sources.
1. From wages, salaries, emoluments, indemnities, fees, commissions, or bonuses	
2. From business, trade, or ventures ;	
3. From professions or occupations not included in the above items	
4. From investments, rents, interest, or dividends (give details on page 4) 	
5. From any other source whatsoever, not taxable (give details), to agree with item 33
Total income from all sources	
Income.
mm
T6
Expenses.
* Items marked thus shall not be deducted unless a separate return therefor is attached by the
taxpayer in accordance with sections 29 (1) and 34 of the Act.
t Items marked thus shall not be deducted unless a list giving amounts, names and addresses of
payees is attached in accordance with section 29 (1) of the Act.
Enter non-deductible items in Column A.
6. Cost of material or stock-in-trade as per Substatement No. 1..
*7. Interest on moneys borrowed from without the Province or through a bond or debenture issue
within or without the Province	
t8. Interest on borrowed capital other than above	
9. Interest and discount on bank loans, notes, overdrafts, etc	
Expenses.
Not deductible.
B.
Deductible.
♦10. Salaries of owners,  partners,  presidents, vice-presidents, directors, or general managers not
resident in the Province	
fll. Salaries of owners, partners, presidents, vice-presidents, directors, or general' -managers^Eesicfent
in tthe Province 3 • _
fl2. Other salaries or wages "Sip. i	
tl3. Rents, if paid in production of income	
14. Office expenses 	
15. Trade expenses 	
16. Fire insurance premiums, if a charge on business	
17. Life insurance premiums, if a charge on business	
18. Municipal rates and taxes, if paid on real property from which an income is derived  (not to
include local improvement taxes) ■	
19. Municipal rates and taxes other than above (not deductible)	
20. Provincial tax on pack of canneries (not deductible)	
21. Provincial tax of 2 per cent, on minerals (not deductible)	
22. Provincial tax of 10 cents per ton on coal and coke (not deductible)	
23. Provincial taxes other than above	
24. Dominion taxes (only reserve for income-tax payable in respect of this year is deductible)	
25. Repairs 	
26. Bad debts written off and charged direct to Profit and Loss Account	
27. Bad debts, reserve for (not deductible)  (see item 34)	
ri-'M-'
%U-°l
Lj-3
_M
a-?
5r_¥
28. Depreciation written off or reserved for (details to be given in Substatement No. 3)	
(Not deductible here; to be claimed below.)
29. Development of a mine (details to be given in "Remarks" or attached)	
(Not deductible here; to be claimed below.)
30. Depletion written off or reserved for (details to be given in "Remarks" or attached)	
(Not deductible here; to be claimed below.)
31. Improvements or extensions or expenditure, not enumerated above, incurred and paid out on
account of capital account or reinvestment account, or not incurred in the production of the
income of the taxpayer (not deductible)	
32. Outgoings or necessary expenses, including materials and supplies, not enumerated above, actually
incurred in the production of the income (which may include stumpage paid under the provisions
of the "Forest Act")  (details to be given) '.	
Totals
mm
Total of Gross Income-
Deduct Column B
X Balance after deducting Column B.    (To be carried forward to Statement of Assessable Income.).
Deduct Column A
Balance after deducting Column A, which must agree with the net profit or loss as shown by the books of the
taxpayer  _	
W.
~5
?U3
J3
N.B.—rWhere no specific directions as to " deductibility " or " non-deductibility " are given, reference must be made to the Act
and the items placed in Column A or B accordingly.
t Statement of Assessable Income.
X Balance after deducting Column B, as above	
Deduct—•
■ 33. For all income derived from profits, shares, or dividends from partnerships, companies, or corporations, where such partnerships, companies, or corporations are assessed direct upon their
real and personal property and income, but not otherwise (as per item 5)	
34. Bad debts written off and charged to Bad Debts Reserve Account less bad debts recovered, if any
(as per Substatement No. 2) .'.	
35. Claim for Dominion taxes payable in respect of this year, if not reserved for in taxpayer's
accounts and claimed under item 24	
36. Claim for allowance for depreciation on vehicles, machinery, plant, and buildings used in the
production of the income, which may be allowed at the discretion of the Minister (as per Sub-
statement No. 3)	
37. Claim for allowance for amount expended in the development of a mine, which may be allowed
■ at the discretion of the Minister, having regard to the amount of ore actually mined and shipped
from which the income is derived (as per statement attached)	
38. Claim for depletion of a metalliferous mine, which may be allowed at the discretion of the Minister
(as per statement attached) '-	
.S3
Net assessable Income
Claim for Rebate.
Unmarried persons, widows, or widowers $1,200+ Dependents @ $200
Married persons   $1,500 + (©. Dependents @ $200
39. Amount allowed by Statute
(Give names, ages, and relationship of dependents (wife is not a dependent) on page 4.)
40. For premiums of life insurance on the life of the taxpayer, if paid, not to exceed one-sixth of the gross annual
income of the taxpayer.   Receipts therefor to be produced to the Assessor on demand
aju33
<7~        1
•llL^
Z*7
m
t>
crO
/ w
I hereby certify that the foregoing ret
contain a true and comaiate statement of I
(Signature of witness)
(Signature)
supplementary statement, and the additional schedules attached  (If any)
ersonal property, gross income, and deductions claimed py the £bove person.
(Address)
m
J7.
~u^s.. W^KKUKKH/tL
' ' 933/...M3.13.32-1
(Date)
Substatement No. 1.—Cost of Material and Stock-in-trade.
Stock on hand at beginning of period	
Purchases, including freight and duty..
Less stock on hand at end of period-
Balance carried to item 6....
Substatement No. 2.—Bad Debts Reserve.
Reserve at beginning of period  $	
Reserve added during period  $	
Bad debts recovered, carried to item 34  $	
Bad debts charged, carried to item 34..
Balance as per Balance-sheet.
Substatement No. 3.—Depreciation.
Nature of Article.
Cost Value, not including Land Value.
$ only.
Depreciation charged off.
Bate this
If Building, give Nature of Construction.
If Plant and Equipment, give General
Description.
Year acquired.
In Previous Years.
$            cts.
This Year.
$            cts.
Year.
	
  	
I
|
..   ...        	
 |	
Total of this year carried to item 36	
	
Note.—Do not include depreciation on stock-in-trade, land or securities, or other asset not subject to exhaustion through wear and tear.
Substatement No. 4.—Undivided Profits
Balance at beginning of period (Dr.; Cr.)	
or Surplus
Account.
Substatement No. 5.—Cap
Paid-up capital at beginning of period-
Issued since for cash	
Issued since for other consideration     .
Any other changes to be specified	
tai
Account.
  $	
$   .3.33:.
 $ :	
SUfe $ 	
  $	
- $ -	
1  $ 	
  $	
  $ 	
refi#ig* _...                         iiiil* .. s  Wm
W$m-          s.. 	
Amount at end of period	
Balance at end of period	
... $	
...;. $	 0
BEMARKS.
l<3
ly\y^ir^t~C2
\y\f
Qd_7±3L*-7  S-
/
7ms [GyTJ-
9/3>L     fCfiA^/l
7H^~ /CfiA-
^hj
£&
\^AJ
s>xiu-w4*"
7*53
/ *7
'fe
3
I I
(3~<rv~9i
The following items to be filled in by the Assessor only:—
1. The tax on personal property used in the production of the income is   $..
2. The tax on income is ;  $..
3. The greater tax, or if 1 and 2 are equal, then the tax on income, as the case may be, is |  $..
4. The tax on personal property not used in the production of the income is   $..
Three and four added together is the total amount of taxes payable by taxpayer   $..
Deduct amount of tax on items 39 and 40  $..
Net tax due  ,..'.  $..
— ^ _ t[ ~^~--ua—I
INCOME AND PERSONAL-PROPERTY TAXATION ACT.
Form No. 7-B
RETURN  FOR INDIVIDUALS.
Not to be used in connection with any business
returns.
THE GOVERNMENT OF
THE PROMISE OF BRITISH COUMW.
Return to
GEO. W. ORIPPS, Provincial Assessor,
Court-house, Vancouver, B.C.
PERSONAL PROPERTY AND INCOME.
This return must be made in duplicate, without any notice or demand, on or before March
31st in each year, or within three months of the end of the taxpayer's fiscal year,
if he has a fiscal year ending on any other date than December 31st.
*3T Read carefully this form and the Act, before filling in the form.
PENALTIES.—Failure, refusal, or neglect to furnish the return or the making of a false return renders the taxpayer liable to
heavy penalties.
FILL IN THE FOLLOWING INFORMATION, WRITING PLAINLY:—
Name of taxpayer in full (in block letters) 33/\y^X/- %3k..\Ayy3^SLz:...
Residential address
Name of employer (if any)
Business address
Occupation
 .fe..iLu!w-jk-w-^ GL^JkvTTTTiTl...
Is any member of your family (other than yourself) in receipt of an independent income?    If so, give name and address
overleaf. (Answer Yes or No.)
RETURN OF PERSONAL PROPERTY as at , 192	
Fill in below a list of your personal property, not including household furniture and effects, wearing-apparel, or automobiles.
Actual Cash Values.
Liable to
Taxation.
Not liable to
Taxation.
1. Notes, bonds, stocks, shares, or other securities (give details overleaf)  (not liable to taxation) $
2. Books of reference, law-books, medical books, or other scientific books, surgical, medical, dental, or
other scientific instruments 	
3. Sailing-ships, steamships, motor-boats, yachts, or other water-craft.    (Taxpayer will give separate
list of tTiPfjp by name.).
4. Any other personal property not included in either of the above items upon which a cash value
can be placed (give details overleaf)	
Total values of personal property. $
RETURN OF INCOME (earned during. ||§ months ending..&^...7hl.d$7kl ).
1. Gross income from wages, salaries, emoluments; fees, commissions, or bonuses
2. From investments, rents, interest, or dividends liable to taxation (give details overleaf)	
3. From investments, rents, interest, or dividends not liable to taxation (to agree with items 5 and 6)   (give details
overleaf) 	
4. From any other sources not enumerated above (give details overleaf)
Total gross income from all sources	
Deduct—
5. Income derived from profits, shares, or dividends from partnerships or corporations which are
themselves liable to assessment and taxation in respect of income (to agree with item 3) $
6. Income derived by non-residents only from interest on stocks, bonds, or debentures of this Province
or of any municipality within the Province (to agree with item' 3)	
7. Dominion tax payable in respect of this year's income -	
8. Municipal taxes, rates, repairs, fire insurance, etc., when actually expended on real property from
which an income is derived, but not otherwise (not to include improvement taxes nor any taxes,
etc., on the residence of the taxpayer)  (give details overleaf) ■*	
9. Any other expenses not enumerated above (give details overleaf).
Net taxable income 	
j^jjgj lq
simm
Any details of the above items or statement the taxpayer wishes to make should appear on page 2 under "Remarks."
A-H
.. —.     .—
a
Claim for rebate of taxes on—
("Unmarried persons, widows, or widowers  $1,200+ Dependents @ $200")
10. Amount allowed by Statute   \ >
[Married persons  $1,500+ Dependents @ $200J
(Give names, ages, and relationship of dependents below.   Wife is not a dependent.)
11. For premiums of life insurance on the life of the taxpayer, if paid, not to exceed one-sixth of the gross annual income
of the taxpayer.   Receipts therefor to be produced to the Assessor on demand 	
Total
'.
1
i 1
 I.
>true„and
tatement of my personal property and income.
(Signature)
^^^^^^^^H    (Address) ^^^^K^^^^^^^^^H
9f
^C^<^c^/7y <=S3r I / ?
(Date)  '337.-7732772.. 3..3...333y2...     (Date)
>~i
l/l/Syt^sSLtL         Wtm
REMARKS.
The following items to be filled in by the Assessor only:—
1. The tax on: personal property used in the production of the income is :  $..
2. The tax on income is  $..
3. The greater tax, or if 1 and 2 are equal, then the tax on income, as the case may be, is  $..
4. The tax on personal property not used in the production of the income is   $..
Three and four added together is the total amount of taxes payable by taxpayer   $..
Deduct amount of tax on items 10 and 11  $..
Net tax due   $..
*i
W,  ORIGINAL.
FOR
THE TAXPAYER
FORM T. 7
1920
DOMINION OF CANADA
file no...JL2.58.."rSl1
acct.no ,	
INCOME TAX ASSESSMENT NOTICE
m M JKB5 1*22
T6-1 #207       3-2  1 11 192....
To S«ftg...T-ijP.»	
 51..JP.eji.d.erSt.*...E......y.an.c.Quy.er,  B.C.,
Under the provisions of The Income War Tax Act, 1917, as amended,
notice is hereby given that for the 1920 taxation period the amount of tax
assessed and levied upon your income for that period is $ 7.9.*.8.Q	
The following statement shows the amount payable by you as at...Apr.#..S.Q"-21
1920
INCOME—
Gross $....524-0*—
Deductions , $	
Net $....5240.1
STATUTORY EXEMPTION $...20.00*....
ASSESSMENT—        „ft.^      „    .v _ _.     ..
Normal Tax 3.2.4.Q.*....@...4.# $ Igfcu.ftO
Surtax $ -2»-4*0
5% Additional Tax $ 3*80
Penalty for delay in filing $ $ 13J5«.80
ALLOWANCES—
Normal Tax on Dividends $	
Normal Tax for children ..3,4.Q.Q.»....l8...4$. $.
British and Foreign Taxes paid on" Income  derived from
British and Foreign Sources $..
.5.6....
Amount paid under Part I, Special War Rev. Act $ $ 56*..
INDEBTEDNESS AS AT..
TAX PAYABLE 30th APRIL, 1921  $...........?.%*..8.0
Adjusted to amount  paid 79798
Assessment.        Interest.
Total..
Amount Paid ,
o.H/q^mi
..$..
«'M^S!jr»
Balance..
.Jm&.MJs^..: $ $..
•4* WHtMM       ' -
BALANCE FOR  1920 PAYABLE AS AT..
Assessment..
Interest	
BALANCE OF TAXES, INTEREST AND PENALTIES FOR PREVIOUS
| YEARS DUE AS AT 3
TOTAL PAYABLE AS AT $..
If payment is made before the day of..
Taxpayer may deduct $ for each day that paymSnt is made in
advance of the said date.
In default of payment within one month from the date hereof additional interest must be
added.
INSTRUCTIONS:
1. Cheques must be made payable to the Receiver General of Canada and must
have been previously accepted, and marked by the Bank on which drawn.
2. All three copies of this form are to be returned with payment to the Inspector
of Taxation WaJQJ2.au.¥©r. ■,-B*"G*'-a
Commissioner of Taxation. ORIGINAL
,FOR'
THE TAXPAYER
■JMM5MD
FORM T. 7
! 1921
Seriaf
DOMINION OF CANADA
M    19142
P^^o...l258-8l
INCOMES^TAX ASSESSMENT
SpFNOTICE
6. 68 & 7a "'™tOOU7ER,B.Q.,....DE.G...8 1922 192
To Sapg...Xi£..	
5l.r..2enaer...St)...ll....ia.ii3QUYer.
3-3
Under the provisions of The Income War Tax Act, 1917, as amended,
notice is hereby given that for the 1921 taxation period the^mount of tax
assessed and levied upon your income for that period is $....lQo....9p	
The following statement shows the amount payable by you as at..30.*.-4P.»..22
1921
INCOME—
Gross ; $	
Deductions..
Net $-6840-10
STATUTORY EXEMPTION $....2Q.0..Q.	
ASSESSMENT-    AQQQ   @   4%n^                      160 oon   0n
Normal Tax ^..^q...^.q..^....Q^ ^..^JQ.^SdS.CU
Surtax I , $ 26»*-80
5% Additional Tax  1 § 1 $ S»l-ft 111®!
ALLOWANCES-                8Z!a99 A4!*  JKn        , no   on
Normal Tax on Dividends O.40...1.Q..M...Q7«...W./.....<;U $...lD.Z.,..dU
Normal Tax for Children .1.2Q.Q...@.....4yff. $ 48..00
British and Foreign Taxes paid  on   Income   derived   from
British and Foreign Sources $..
Amount paid under Part I, Special War Rev. Act $..
ADD
150.20
$••
Penalty for delay in filing $	
TAX PAYABLE 30th  APRIL,   1922 $-^1Q8-.-9 *?'
INDEBTEDNESS AS AT	
Total	
Amount Paid .
i ' '   """
Assessment. Penalty. Interest.
I l.Q.8,..9.5 $ $..1„6l9.....
 8.Q...8.5 $ $ nil....
Balano
BALANCE IF
BALANCE
YEAR!
■28..1Q.
..$..1>6.9..
|||§§ 1923
Inspector of Taxation
F^feB?0^^^
■Rsrsrr.
Assessment '...$.. ..:.28^.1.0
Penalty $	
Interest $ 1.«.?..*?.
JD PENALTIES FOR PREVIOUS
TOTAL PAYABLE
as at JAN:...a.~4923...: $..J?M
If payment is made before the day of..
Taxpayer may deduct $ for each day that payment is made in
advance of the said date.
In default of payment within one month from the date hereof additional interest must
be added.
INSTRUCTIONS:
1. Cheques must be made payable to the Receiver General of Canada and must
have been previously accepted and marked by the Bank on which drawn.
2. All three copies of this form are to be returned with payment to the Inspector
of
Taxation .YailCOUVer ,B.0.
3p
1
Commissioner of Taxation. <\ V*
0^^'V
w
and ranchers.
S
f|b?§!
For use of individuals o&er ~than\fp3iers*-f
DOMINION OF CANADA
*GL     *^.*r.*Sf'"**
Form T-l
1920
fNCOME TAX
®s
Received
For use of
Inspector only
RETURN OF  INCOME FOR THE YEAR ENDED 31st DECEMBER, 1920.
yg
All returns should be prepared'in triplicate.    One copy should be retained by the taxpayer and two copies must be
delivered to the Inspector of Taxation, London Bldg., VANCOUVER, B.C., on or before 30th April, 1921.
PRINT NAME AND ADDRESS PLAINLY BELOW
Name.
(Surname
(Christian names in full)
^£/^ /Er,    htL^-ytyr
(Street and number)
P.O. address of present residence
Occupation or nature of business of Taxpayer	
Under what name business carried on ?	
Name of partners in business (if any)	
Name in full and address of Employer or Firm or trading name for year 1920
(City or Town)
(County)
tayS^::^r^^^y..73SS.
Place of residence during 1919.
Did you make a Dominion Income Tax Return for 1918? Have you been assessed for Dominion Income Tax for 1918?.
Did you make a Dominion Income Tax Return for 1919?/y£~bHave you been assessed for Dominion Income Tax for 1919?.
777
State whether married or unmarried, Widow or Widower.
(If status was changed during the year, state date of change)
State number and ages of children under the age of 18 years dependent on you for support No...y.\yv^r<J^y72l.7.^iges
\ o./4, m /r / 2., * ©«-*-.
If supporting dependent brothers or sisters under the age of 18 years or a 1
dependent parent or parents, grandparent or grandparents, give particulars /	
If a widow or widower state number and ages of dependent children, if any, under the age of 21 years  \N
or over 21 years of age and dependent on you for support on account of physical or mental incapacity  /
ages.
I hereby certify that the return embodied herein, the supplementary statements and additional schedules
attached, if any, contains a true and complete statement of my Gross Income and Deductions claimed for the
year 1920.    y
Wm.     l*^iohr flJL. Telephone Number..^^...3/f.Jt.■
Date.
Signature.
N.B.—It is essential that taxpayers  notify the Inspector of Taxation  to  whonvreturn  has  been  made,  of any  change
in address.
READ  CAREFULLY,   "Income Tax Information and Instructions"  a copy of which may be secured from any
Inspector of Taxation or Postmaster. 1||||
INSTRUCTIONS:—Fill in carefully the answers to the above questions and the particulars required on pages 2
and 3 of this form. All persons: engaged in business, including members of trading partnerships, should
attach to this return a certified financial statement of the business, including Assets and Liabilities,
Trading and Profit and Loss Statements for the accounting period ended in 1920, showing how the amount
of Item No. 4 on page 2 is ascertained. Those who are unable to provide such a statement owing to lack of
sufficient accounting records, must fill in particulars of their business in the schedule provided on page 4
of this return.
It is important to give all the information asked for as otherwise the amount of exemption and the tax assessable, if
any, cannot be determined by the assessing officer without further inquiry.
A Special Form T 1 has been provided for the use of farmers, but in the case of a taxpayer carrying on a farming
business in addition to his regular occupation he should use Schedule 10, page 2, for the Gross Income
therefrom, and Schedule 18, page 3, for the expenses in connection therewith.
PENALTY:—The Income War Tax Act, 1917, as amended, provides that every person required to make a return
undei'jSub. Sec. 1 of Sec. 7 of the Act wlio fails to make a return within the time limited therefor  shall fee subject
to .a penalty of Twenty-Five per centum of the amount of the tax payable.
>*.'•    -yw£ 3:33 ' Ss8i§
Any person, whether taxable or otherwise, who fails to make a return or provide information duly
required, according to the provisions of Sec. 8 of the Act, shall be liable on summary conviction, to a penalty of
$100 for each day during which the default continues. Also that any person making a false statement in any
return or in any "information required   by the Minister, shall be liable, on summary conviction, tola penalty-
not exceeding $10,000, or to* six months imprisonment, or to both fine and imprisonment.
I Q
Page 2
LJ
E> INCOME-TAX INFORMATION
GROSS  INCOME M   7
FOR CALENDAR YEAR 1920
DO NOT STATE YOUR INCOME TO BE LESS THAN THE TRUE AMOUNT.    AVOID PENALTIES
1. SALARIES OR WAGES received from
Bonus or Gratuities received from	
Pensions received from	
Director's Fees received from	
Board, living, house or subsistence allowance
4-
(Employer's name)
ince received from.	
2. GROSS INCOME FROM PROFESSIONAL FEES	
(State whether Cash Receipts and Accounts charged or Cash Receipts only)
NOTE:—If Financial Statement in duplicate is attached showing Gross Income and Deductions, only Net Income need be shown here.
3. GROSS INCOME FROM COMMISSIO
S..E..O I, ISy.
3±S3333S.t739S3t39L
NOTE:—Give name and address of person from whom received or attach statement showing how amount is reached.
4. NET INCOME FROM BUSINESS as per statement herewith or Schedule, Page 4	
Value of merchandise, food, clothing, etc., taken from stock for personal or family use.
NOTE:—See Instructions on Page 1.
5. GROSS INCOME FROM RENTALS
NOTE:-—Give address or location of property.
.99933.
^ccTtr.-jyy  t333&/,33313^  C9L	
6. INCOME FROM DIVIDENDS
(i) From Canadian Corporations
W^m^^^^^^
Total.
Less Carrying Charges (if any)...
lyis.
c.
Si
Net..
(ii) FROM BRITISH AND FOREIGN CORPORATIONS-
c.
Total.
Less Carrying Charges (if any)	
Net..
NOTE:  / If shares were purchased during taxation year, please give date.
\ Give name of corporation in each case, stating number of shares and if Common or Preferred.
7. INCOME FROM INTEREST on Mortgages, Notes, Bank Deposits, Bonds and Debentures
Debenture Stock and Securities other than reported in Item No. 9	
8. INCOME  FROM   FIDUCIARIES   (Trustees,   Executors,   Administrators,   Guardians,   or  Financial
Agents)	
NOTE:—Give name of Estate and name and address of Trustee.
9. INCOME FROM DOMINION OF CANADA BONDS issued Exempt from
Income Tax	
Less Carrying charges	
Net	
9. (1) Issued liable to taxation.   (Arising from Victory Bonds issued in 1919 only)...
Less carrying charges	
Net	
10. INCOME FROM OTHER SOURCES not elsewhere enumerated (specify).
11. TOTAL INCOME.
..laP-Cno.
77..23Q.
EC
£73ti..
cyo
Xtrfl
Wm
crt>
tro
ma
Do
«■»)
Where the space provided in the schedules above is not sufficient, supplemental sheet3 properly identified containing full information, must be attached to this  Return.
J
o
a||    I Page 3
EXPENSES  CLAIMED AS  DEDUCTIONS FROM  INCOME
FOR CALENDAR YEAR 1920
DO NOT CLAIM DEDUCTIONS THAT CANNOT BE ALLOWED.   AVOID PENALTIES
^■#fe
'**<&
12. GENERAL EXPENSES applicable to business, trade or profession not included in  Statement
herewith or in Schedule, Page 4	
13. INTEREST PAID ON BORROWED MONEY (exclusive of any amount in Item No. 6  or
No. 9)—
(i)   Mortgages on Rented Property	
(ii) Other Interest (specify).
NOTE.—Give name and address of person to whom interest is paid.    Do not include mortgage on residence or interest on moneys borrowed for
personal and living expenses.
14. TAXES.    Provincial and Municipal Taxes on Property other than taxpayer's residence (exclusive of
Income Tax, Local Improvement Tax or any amount reported elsewhere)	
Premium paid for Fire Insurance on rented property.
Repairs to rented property.
NOTE:—Under each heading where an amount is claimed give address or location of property.
15. BAD DEBTS actually written off within the year which have been contracted since 1st January, 1917.
NOTE:—Only accounts relating to taxpayer's business or profession are to be included here and no amount already charged before arriving at
total opposite Item 4, Page 2 of this Return, is to be included.
16. DEPRECIATION—
Nature of Article.
If Building, state material and date of construction.
If machinery, give description and date of purchase.
Year
Acquired.
Cost Value
(not including)
land value).
Rate
per cent
per An.
Wear and Tear Charged Off.
Amt. in previous years
Amount this year.
Total    depreciation.
NOTE:—Do not include depreciation on stock in trade, land or securities or any other asset not subject to exhaustion through wear and tear.
This Schedule must not include any amount already Charged before arriving at total opposite Item 4, Page 2, of this Return.
17. NET    INCOME FROM DOMINION OF CANADA BONDS OR STOCK issued   exempt   from
Income Tax (to offset Item No. 9 and proper proportion Item No. 8)	
18. OTHER DEDUCTIONS not elsewhere enumerated.    (Specify).
19. TOTAL DEDUCTIONS.
Where the space provided in the above Schedules is not sufBcient sunolemental sheets properly identified containing full information must be attached to this Return. o
I Page 4,
FINANCIAL STATEMENT
(See Instructions on Page 1)
STATEMENT OF PROFIT AND LOSS
For year ending 1920
Merchandise sold during the year 	
Inventory of Merchandise at commencement of year at cost price $
(If Inventory is not taken at cost state basis valuation)
Add cost of Merchandise bought for sale	
(Including Freight and Duty)
Less Inventory of Merchandise at end of year at cost price.
(If Inventory is not taken at cost state basis of valuation)
Gross Trading Profit for Year	
Add Other Income Derived from Business  	
m
TOTAL GROSS PROFIT
Less Expenses—•
Salaries and Wages	
(Not including Proprietor or Partner)
Rents	
(Give name and address of person to whom paid)
Taxes on Property used in Business	
Other Taxes.    (Specify)	
Interest paid on money borrowed and used in business apart from Capital
Fire Insurance Premiums 	
Repairs	
Bad debts actually written off within the year arising from sales contracted since 1st January, 1917	
Sundry (Specify)	
TOTAL NET PROFIT
Where profits are divided amongst partners the amount paid or credited .to each must be clearly shown.
STATEMENT OF ASSETS AND LIABILITIES
As at the end of Easiness Year.
ASSETS— LIABILITIES—
Stock of Merchandise on hand at cost price
Cash on hand and in Bank 	
Accounts Receivable 	
Bills Receivable	
Real Estate, Buildings	
Real Estate, Land	
Machinery and Tools	
Furniture and Fixtures 	
Other Investments	
Sundry (Specify)	
Accounts Payable
Bills Payable 	
Loans	
Accrued Interest ..
Sundry (Specify) ..
(SEE INCOME TAX INFORMATION AND INSTRUCTIONS)
TO INSPECTOR OF TAXATION. Vy gfj/S
I enclose herewith my cheque in favour of the Receiver General of Canada for the sum of. /...../., dollars ■'.
in payment of the total amount or not less than 25% of the amount of my Income Tax for the year 1920, estimated as follows: -
Gross Income   f   see Item No. 11. ) $ ~77.Q!j:?>.?
Deductions
No. 19  j . ■. $..
sS
'■s'oj-^M
Net Income $
Less Statutory exemption( $1,000 or $2,000 as the case may be) $
Taxable part of Net Income ^    ..a.pf $
Total  Normal  Tax f+.^Q   *H IBj $7. |L
Less Allowancejfor^tformal Tax on Canadian Dividends V-f*.?*7.0...'..../..1.fS.373T. $..~ Q.g.    4r/§j[
Less Allowancafofi-l^toi-nTa-UCax on Dependents lrf...o.-p.....r.^-.^.-r-./.TTfy.-^y^rJ. $....>.....J)~4>-f<rfitg1l'
ayable %7...3...77..(7a.\.!gm
■' ?m
able *?># •„-/■■£ $ ;£$§
First Payment Cj JS '
$ !vl Tt *99l3 a        ™
Cashiers Stan\p     \      §     9 '<^/&.fciiti
Bash, Chequerji.O.|*A«\^
N#
ayable ,...£.7Jji>.!l..J..'b..3S.	
i In case where full^amguire has notjbeen paid further instalments plus Interest at the rate of 6 per centum per annu^
will be forwarded on or before^tej^ffl^June, 31st August and 31st October, 1921.     fr,    :mS&
Signature .Jt/T/yX^.. vwy...-«    ' -JU-. j y I'u-Jr-
ST
^™^HH5f!
HARRY C. MARTIN.
PRESIDENT AND MANAOER
MARTfW
iwfcl
PERCY MARTIN.
SEC-TREASURER
m
TELEPHONE:    SEYMOUR S890
PRIVATE EXCHANGE TO ALL DEPARTMENTS
NLAYSON &  MATWm LTD.
WHOLESALE  HARDWARE
VANCOUVER,  B. C,    Sept.    £1/21,
Ffi  essrs.  Wing Sang Co., invoice no.     12256-       order no.
51 Pender St.ii. ,   CITY.
TERMS■
4III-11-20
INTEREST AT 8 PER CENT. CHARGED ON OVERDUE ACCOUNTS
THIS BILL MAY AT VENDORS' OPTION RUN 60 DAYS. BUT VENDORS RESERVE THE RIGHT TO DEMAND PAYMENT AT ANY TIME WITHOUT NOTICE .
1/2 aoz.     8"      Mill Saw}?ilea    B.D*
\  '
1/12    " Imp.  Sledge Hanfles     36"
9       lbs. Striking Hammer'
1/6 doz. 6"      Stove Pipe Dampers
30    lths. 6"       Stove Pipe
less 39s/)
Cart age
1
Plus  !■£% Tax
4.30
5;'65
.18
2.10
7.50
2,
11),
13
1,
1,
5.
38
47
62
35
25
50
5T
14
71 I
$
%
K
%
>
M THE WORKMEN'S COMPENSATION BOARD
o o p y No- A PI-flRi	
I    Vancouver,  B.C . ... 19a,
j        ' Aug. 4th, » TL
Eecetbeb      mras— -60/100 dollars $12.50
in payment of Is $. Instalment 1921 $ 12. ^n
Pen  .60
1870
FROM   FIRM   NO.
\XWjj? THE WORKMEN'S COMPENSATION BOARD
lip Sang,
  - -g-x-penaeT'-'StFeet &gg	
n   t   m   v R was*/
C    I    T    Y. CASHIER msmf
THE  WORKMEN'S COMPENSATION   BOARD
No. M 1.7.605	
Vancouver, B.C., Apr1.1.18|h4 192 1	
RECEIVED .?A?*?.?.?--r.--- -----?.(?./.?:.?.!?. Dollars     $... R|^
18978
Account of Medical Aid, (Charge Card No.
m
.)
1920
From Firm No.    187°
Yip Sang,
....... ~gy-^^^Y"''StYeW"S.aa"t"r"
C  I I  Y.
THE WORKMEN'S COMPENSATION BOARD
Per-
/
Cashier
& I
/ i THE  WORKMEN'S  COMPENSATION  BOARD
11§P NO. A .d?.0..i.<./2	
Ml Vancouver, B.C April 1.8th., 192  1
j||.-EratU£& 5^1ver.---O0/l?o ...dollars   $ 12.00
in   PAYME^nfeoF 1 Mj=*^l£2o-...:Class 15 §§	
<w
~£:ji p3*-.y	
K"FROM   FIRM   NO. pop.
THE   WORKMEN'S   COMPENSATION    BOARD
Tip Sang,
 51 PeMer Street""E.	
Yan o ouv e r,     B.C. per Ui3tU±Jy.
* CASHIER
^mf *y  Q~tiffiffi.EEiffaftgffi.fr  - * * .^■La .      . ■'$}?_•:.      .      . _	
raj-ff&E-wmSsg!!**. ■' ESSE?
Form M>
E. 8    H. WINN. Chairman
PARKER  WILLIAMS.   COMMISSIONER
HUGH   B. 61LMOUR,   COMMISSIONER
F. W.   HINSDALE, SECRSTARV
Q
ADORES.  AU.  COMMUNICATIONS   TO TH«   WORKMCN It  GOt*7       X»Tiot,   BOARL
am. »n> to njui •» «im« an   *
Sir* Workmen b (Eflmpntaatton Soaro
»
VANCOUVER.  B.C.
August 10th,1921.
ClAII
fin*
1
Mr. Yip Sang^
51 Pender E.';
City.
Dear Sir: Kindly refer to Firm IS'0 (Legal Dept)
We beg to remind you that we have not received payment of
your account,particulars of which are given hereunder. Kindly forward
this amount by return mail.
Yours very truly,
THE WORKMEN'S COMPENSATION BOARD
Departmental Solicitor.
Bal.  amended, adjustment 1st instalment 1920,$26.30
ifiP
1    3/3.
•=»Hl
mammm ro. 49—1,1Cfeo bks.-4-21.
ORIGINAL.
TAXATION
/mm*
m
ACT.
^P 63160    G
THE GOVERNMENT OF
THE PROVINCE OF BRITISH COLUMBIA
RECEIVED from-
€<&S2   M&S^
g$3;k
V p:   ■      J—~ff f _. -i-     .- -        7-'  "i i ■"*. i   ■■   .: .    i iti            *    *J *>
the sum 0f~.sJLmJlAQL^ £5 Dolla
\for the year(s) ending 31st December, 19-^f- , as detailed below:—
rs
Roll No.
Q I
DESCRIPTION OF PROPERTY.'
Description of Tax.
 0	
Real Property
Wild Land ......
Coal Land .
m
Timber Land
Income	
Personal Property..
Mineral	
Acreage  ,
School  	
t
Arrears.
Interest.
Current.
JfA
to
• aim
?} A
<M4
Ik.
.., 19..
Discount
Arrears
Interest'"
Total
^g^^^^^S  Collector.
\J..&:Mx.€$/t^...7*.^:.£ ts»
Ofc-
W~
gfATION ACT.
Wm
*S
rorm No. 8.
NOTICE OF
ASSESSMENT.
THE GOVERNMENT OF
THE PROVINCE OF BRITISH C0LUH8IA.
.CLAAy^L...	
y.CLAA^Qy>3uuijyi9y...
Assessment Roll for Year 1921   .    Assessment made Year 192 O
Taxpayer's Name ...\*AAdlp_._S3)_s_
Taxpayer's Address	
 ,c^.^.^^/?^^^....00J?ec*or.
 .^.«^.<?^^....^...f..<LA^ress.
Assessment District : .^-^&»A^^....vfci»^ School District	
School Requisition      School Rate	
Date.J
W&T^^SSb 192..CL
I Not allowed as deductions under " School Act."
Tqtal Provincial and School Taxes .....".	
Provincial Taxes.
School Taxes.
Assessed as indicated hereon.
Taxable
Assessed
Value.
Tax.
Taxable
. Assessed
Value.
Tax.
Land Roll.
Taxpayer's Number on Roll	
Description of parcel of land	
$ only.
$
cts.
CO
$ only.
$
cts.
(For additional description, if any, see back hereof.)
Real Pbopeety.—Tax at one per cent., gross value $	
Deduct where farm lands are exempt on improvements, the value of improvements up
to $1,500  $	
Homesteads and Pbe-emptions.— (For school taxation only)	
Wild Land.—Tax at five per cent .".	
Coat, Land (Class A).—Tax at one per cent	
Coal Land (Class B).—Tax at four per cent	
Timber Land.—Tax at three per cent ..„	
Pebsonal Pbopeety and Income Roll.
Taxpayer's Number on Roll.....<s?./..3	
Pebsonal Property at one per cent, gross value $ '.	
IfCOC
n
* Deduct, where the taxpayer is entitled to the
exemption    of   $1,000   under    subsection
(20), section 8 (Farmers only)   $         1,000 00
Income under Class :......::3&L'..rEa.x at per cent.
Current Tear's Taxes S^awS;^
3+..D
0.0
Arrears of Taxes for years                             	
Total	
Mc
0.0
Ji,o,...CO
Darrftt 10 per cent, discount on $../tL^}...3S..X...if paid before 30th June
ADD iffifcEREST at 0 per cent, per annum on arrears of taxes to date of payment
ONLY MARKED CHEQUES PAYABLE AT PAR AT THIS OFFICE ACCEPTED.
If you deem yourself incorrectly assessed, notify the Assessor as
per instructions on back of this form.
150,000-7-20
PLEASE  BRING THIS   NOTICE  WHEN  YOU   CALL  TO  PAY.
#
^E ~w^
-6
INFORMATION FOR THE GU1DA
f TAXPAYERS.
Notice of
assessment.
Due dates.
Liability and
recovery of
delinquent taxes.
Penalties.
Rectification
of errors.
Right of appeal.
Form of appeal.
No further notice will be given, taxpayers are requested to see that their taxes are promptly
paid. fllpf!
All assessed taxes are legally due on January 2nd yearly. If paid on or before June 30th
yearly, a discount of 10 per eem. will be allowed from the current year's taxes. Taxes become
delinquent if sot paid by December 31st yearly, after which date 6 per cent, interest will be added.
There is a personal liability for all taxes, and'the amount due may be recovered by distress
proceedings or by action. j
Lands upon which taxes are delinquent will be advertised for sale between July 15th and
October 15th following the date of delinquency, and the date of the Tax Sale will be advertised
in the Gazette, and, If deemed advisable hy the Minister, in one or more issues of a newspaper
published in the Province, and such publication of such notice shall be before the date of sale.
Lands sold atfT^x Sale may be redeemed within one year from the date of sale by tendering to
the Collector The amount for which the land was sold, with interest at 12 per cent., together with
the taxes due sinceicfate of sale. LandsShsoIa at Tax "Sale are forfeited to the Crown at the
expiration of twelve months from date of Tax Sale, unless the amount due with interest is sooner
paid. Lands forfeited to the Crown may be repurchased on written application to the Minister
of Lands.
Personal-property or income taxes may be collected by the Collector by distress proceedings
directly they become delinquent.
For making, knowingly or wilfully, any false or deceptive statement in any return a fine of
not less than one hundred dollars land not more than five hundred dollars or imprisonment for
a term not exceeding six months or both fine and imprisonment. For refusal, neglect, or withholding information a fine not exceeding five hundred dollars.
If the taxpayer discovers any error in his notice, which the Assessor is able to correct before
the Court of Revision, he is requested to write to the Assessor giving particulars of the error.
If you deem yourself overassessed, or otherwise incorrectly assessed, you or your agent are
requested to notify me in writing, stating in detail your grounds of complaint, within fourteen
days after the date on which this notice is mailed or delivered to you. If such complaint is not
lodged with me within said limited time, then this assessment shall stand, and you will have no
further right to appeal. If notice of complaint is sent to me as provided, you will have an
opportunity to appeal to the Court of Revision and Appeal for the Assessment District. Due
notice of the date of holding the Court of Revision and Appeal will be published in the British
Columbia Gazette and in a newspaper published in the District, in terms of law.
No appeal against the assessment of School Taxes is allowed where the assessed value is
the same-a* in the-last revised Assessment Roll of-the Assessment-District.
If you intend to appeal to the Court of Revision you may fill up the following form and
return this notice to the Assessor within the fourteen days allowed by law.
To the Assessob : Take notice that I intend to appeal to the Court of Revision and Appeal
against the above assessment for the following reasons, namely:—
Dated at..
(Signature) ....
 , this..
-day of , 19..
Where there is insufficient space on the first page hereof for the description of lands,
Assessors may continue the descriptions here, giving the assessed value and tax against each
parcel. W. A. WOOD W. G. MACKENZIE M. H. LEGGAT
PRESIDENT VICE-PRESIDENT AND MANAGING  DIRECTOR SECRETARY-TREASURER
*'- KB-'B
BOUGHT OF
VANCOUVER, B. cjfO^I L   2/21
H
)
i| k      ^ STEVESTON  B.C.
IMPORTANT—DO NOT RETURN GOODS WITHOUT FIRST RECEIVING OUR PERMISSION.    PHONE OR WRITE CLAIMS
GIVING NUMBER AND DATE OF INVOICE.
WOOD, VALLANCE & LEGGAT, limited
f     | 401110
Inv.No. HEAVY    AND    SHELF    HARDWARE
jl^7' AUTOMOBILE  ACCESSORIES
AND   SHIP   CHANDLERY
WING SANG
51   PENDER ST  E        CITY
INTEREST AT 8% CHARGED ON OVERDUE ACCOUNTS
This Bill may at Vendors' option run 60 days, but Vendors reserve the right to demand payment at any time without notice.
1UANTITY PRICE EXTENSION TOTAL
1       Only        36#   BABBIT  ANCHOR    GALV 6  75
1       Cnly     63#   KEDGE   ANCHOR    BLACK    63#     10  2Q - jLii.
13 18
TAX   \%  ]3__
>& 1?%W^7 -     13.31
~7& SH IPPED  TO  HIGASHIDE
\\
^ p CANADIA^J|PACIFIC  R'# CO-QfTELEGRAPft
■■HI-TELEGRAIvl   1    M
CABLE   CONNECTIONS  TO ALL  PARTS  OF THE   WORLD
§p$3i J. McMILLAN, Manager Telegraphs, Montrsefi.
31NI   C       18
NANAIMO BC   FEB  16TH 1921 ^^^^
WING SANG CO jg|
51  PENDER ST EAST VANCOUVER BC.
[HAVE TWO HUNDRED SEVENTY TWO BOXES HERRING SENT TWO B^X^S* THOUSAND BOXES
liAVE ONE THOUSAND NINE HUNDRED BOXES ONLY,
0 HIGASHIDE II
I5K 3-dr   -;W^S
00 Ayy   /tTvijy
/ vsk '
# a t/yj
(Pth€^ ^G^^^W ^-^<t /T^^^tC^.
73,
(7~&
@njy y&OAft
ft-, ley
/ y<7
O-Gt
/seAAyTTTTg /£
33°S
V ROBERTSON & HACKETT SAWMILLS. LIMITED
MANUFACTURERS AND DEALERS IN
FIR,  RED CEDAR  AND SPRUCE  LUMBER
DOORS, WINDOWS, ETC.
Interest of 8% per annum charged on overdue accounts.
,11 =
€
TO AMT. OF ACCT.  REND.
TO M9SE.
'Tft^U37Uc3t
"Ttfli //>ftS7fc(V{/*
^z/tertfc* /feed jfovi ^/a9i^/S...
/
- Sf7 Car No.
Initials
F. O. B.
Our Order No.
Your Order No.
route
Ml
ROBERTSON & HA6&ETT SAWMILLS
MANUFACTURERS  OF
PACIFIC COAST LUMBER
LIMITED
SHINGLES, DOORS, ETC.
Granville Street Bridge
t/anceuver, //). to.,    Jany, 51/21
Sold to Wing Sang & Co.,
51 Pender
Shipped to
» City
let Cash
INTEREST   AT 8 PER  CENT.   PER ANNUM CHARGED ON  OVERDUE   ACCOUNTS
Shifting Scow ¥. T, B. XI Maodonald Marpoles
wharf to Robertson & Hackett Sawmills
•§ Towing to Hanaimo
Shifting Scow at la&aixao
#3*76
50.00
5*00 ROBERTSON & HACKETT SAWMILLS
IFlIfills
LIMITED
MANUFACTURERS   OF
jssSiEiSrNro.
Your Order No.
PACIFIC COAST LUMBER
SHINGLES, DOORS, ETC.
Granville Street Bridge
(/ancouvex, /7/}.td.,     Jany.   28th, 19E1
route**   Scow Y.  T. B.  #1
Tug Clayburn
Kold T^ng sang & 6o.I
51 Penaer St. E.,   City
Shipped to
Wing Sang & Co.,
Hanaimo,  B.  C.
INTEREST   AT 8 PER  CENT.   PER ANNUM  CHARGED  ON OVERDUE   ACCOUNTS
2000 Herring Box Shooks
12000 pes 1x12-42"
4000    l&xl2-22i"
Sales Tax
Insurance
Harbor Dues
.70
#1400.00
28,00
14.00
2.61
#1444.61
If!
I\
Bill for towing to follow ROBERTSON & HACKETT SAWMILLS, LIMKED
MANUFACTURERS AND DEALERS IN
FIR,   RED  CEDAR  AND  SPRUCE  LUMBER
DOORS, WINDOWS, ETC.
Interest of 8% per annum charged on overdue accounts.
55^
~M
TO AMT. OF ACCT.  REND.
TO MDSE.
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Form Q.   s-m 17501
IKUERDM lEW?
THE WORKMEN'S
m   9558      A
COMPENSATION BOARD
Vancouver, r r: /   ^/ryri^C iq,2/
~ ^"tr^ ? ill     FIRM NO	
ADDRESS.
Charges as per Audit:
£■*
«£
Class/J $   h#0 0 ®   «^*^
Pay Roll
Assessment
BH
#.#
Total Pay Roll
Assessment
Medical Aid
Class        $
&Q£
Medical Aid Dues
&o
Credits
192     Class
192      Class
192      Medical Aid Fees
Balance &(L.
8——tpt^
trfrW
"RECEIVED
.%  THIS STATEMENTS    ■ J0
THE^W^l^ENja^OMgeN^ATION  BOARD
PERjL_LL_£-i	
AUDITOR £....^^l... WBii
'tecetwecZJto?™         /^..(^Tts.
^^^^^^^^^^^^ Jl .:	
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3 £f
JR/^^£ 525 SEYMOUR STREET
Vancouver, b. c,     Sep#  30th(   igjgflj
Ci
Yip Sang,
5.1 Pender St. E.,;
City. |f§
m
m
cc
«Er
IN ACCOUNT WITH
BOWSER, REID, WALLBRIDGE, DOUGLAS & GIBSON
Barristers, Solicitors, Etc.
1920.
July 16.
E. &. 0. E»
mm
To amount of our account rendered*
this date,
THIS IS OUR BILL.
#7.50
BOWSER REID WALLBRIDGE DOUGLAS^& GIBSON,
Per. /9mtyf^l^^m<f
I
l§i»»3v •'■'Mm^'mmmiiti^i^^^Stm'MiiM
msm
mm^mmiimwfi. SAND  &   GRAVEL  SUPPLIED
(I   ^/^C^^sQ/H
BtMl
was     i    am r 0 °
ORDER   BLANK
■ //Mmi>
37
a yz>
Name /..£^#^..^$&^^i/^d
/    A     ■--.';E,    -■*«     / fj
Addrgss  ^../:33S./y^L^3kf.^.     3.3^^*.
Shipping Point f^..^^3fy737S32i7^J93%^..3-.fy..7/T^t
Terms   ....^^^"^Sy/T^rff...	
Iff?
\/99\
Seattle, Wash., ...SM^^tM..!.^...., 7p3L.O-
OFFICE OF
ATLAS GAS ENGINE AGENCY
O. E. NILSEN. Manager
Phone Main 2094
901 Western Ave., Cor. Marion
Order	
ALL AGREEMENTS CONTINGENT ON  STRIKES, FIRES, ACCIDENTS AND  OTHER  CAUSES  BEYOND  OUR  CONTROL
One ^.y. H. P. (actual brake test) Assess %
following:: .y^7&7^^f3^^.
fy*.     v ^r- Gasoline Engine, together with the
99    ~9    m s y'7 -JS
- ^3^^3sy^^^^^^03^._ fg?^3&3ky,.-.	
^7^33^!^ti^3^_9...i!^3..
'■yjH,
yt3S^c^(f
7
TVSVfim,,...
L/
for the net sum Bm^mjfi^ Dollars.
All carpenter work necessary to the setting of engine and fittings in place to be furnished by purchaser.
It is expressly understood that the title to the engine does not pass from Atlas Gas Engine Agency until fully
paid for, and in default of payment as herein agreed, we, or our agent, may enter the premises, without process of law,
take possession of and remove the engine, and collect reasonable charges for the use of same.
SiM9i^ /pyUG<  CPr
93
S&
t
herewith on placing the order-.-aft
i*mf ^^^eeai^^&^.:;^^^^M^p!^
9 s 7* / ' 7/
%/•*£■*¥% Terms:
^/Aalance
/#&
0O
This is the only contract existing on this order, and no verbal understandings are to be allowed.
In  consideration .of the acceptance of this order,
and of §..9-99-99.-...f..».tf. , to us in hand paid, as part
-fpSySent thereon,~ATLAs Gas Engine Agency agree to
deliver the same as above specified. —^
Atlas Gas Eno-we Agency,
/y.£yT At
\y&-~yf.•■•• fyyS-y-* -■-. 3 r..jf y®
\3S7J YJBSwtW^zL/...
Bj*.
 accept the above conditions and terms,
and hereby place the order with Atlas Gas Engine
Agency.
Signed. 230 Powell Street
Phone Sey. 8746
T. SEKJ0E Cf
Hardward\merchants
Vanamver, B.C^Xf-fdA
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.Columbia P&her C"1., Vancouver PHONE 74
P.O.'BOX 991
The Renney WharOGo.
Wharfage, Shipping and Commission
Nanaimo, KX3.../f/M$Mmk7... 19.
M.
Retain this Slip, monthly Statements only rendered Steel, Builders' Hardware, Carpenters' Tools, Ammunition
Guns, Stoves, Paints, Oils, Glass, Etc.
Tinnjng and Plujpbing
B.C//r/3^'iK(...Z:..0.... 191
M.
j   Past j
Vcc't
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||||P                                     MM0^&
)&3M2'--^-3M&3%7' :   7   A GASOLINE  AND  NAPHTHA    NOT^OLD   FOR   ILLUMINATING    BURPOSES    IN   BUILD^J
STEVESTON, QC., Sx^-t.om      SW-T- L
Imperial Oil., Limited.
Vancouver.
IOLD TO.
mm      \oij$S>
m .,709
Address
Order No.
ALL ACCOUNTS  OVERDUE,  SUBJECT TO   INTEREST CHARGED   AT   &%   PER  ANNUM.
BBLS. i-
PACKAGES
NO .
KIND
DESCRIPTION
0BM   r£ygJ
QUANTITY
PRICE
AMOUNT
t ^S
PRICES   F.O.B.SHIPPING POINT.    WHEN  WE DELIVER   GOODS TO TRANSPORTATION  COMPANIES   OUR  RESPONSIBILITY  CEASES.
Received   PaymejsCE^     A   I^N. Received Above Ini  Good  Order,
AGENT.
CUSTOMER. ^jy^j^yfy<~7f^X\/7^cJ^
/§3Zy7<y^\s*+^77)
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o
oIhigashide
HERRING & SALMON PACKER
IMPORTER & EXPORTER
523 POWELL STREET,
VANCOUVER, B. C.„
<?
19
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tr*-& fi   S3
mm IB2£<0>H5:jEEe©   A2VD   COHMU@SION   AGENTS
1SIPORTERB   AN39   EXPORTERS
ASSOCIATED  CMFIFIfCKES**:  "JTCJ>SS*yC»!> KOBE,  JAPAN
TEUEBPKKQBSEE-   S3E3*EiS-SJI<0)TD3R  SOl-7
CABLE   ADDRESS:
««TS¥JJIMURA»»   VANCOUVER
codes:
»entjl.e-]t»s
a. hb. <d. s^tis edition
a. 3. and private
STKEKT,
VAMCOCVEK,   JB.   Co
CANADA
Pet). 24, 1921,
Wing Sang & Co.
Vancouver, B. C.
Dear Sirs*
200 Boxes Salt-Herring s. s. "Manila-Maru"
As we have promised you yesterday, we are enclosing herewith two copies of confirmation duly signed hy us
to he accepted hy you when you found the fish at Nanaimo
to your satisfaction*
Please return one copy of the same signed hy
you when you find it satisfactory*
Yours very truly
INTER
Ends*
ASTjMM
AL BROKERAGE o
INTKKMATIOMAL JRROICIE^ACS-E
BROKERS   AND   COMNZSSXON  AGENTS
IMPORTBBS   AND   ESPOR1KRS
ASSOCIATJSD  ©JFWIKDIUSS  TOKSTO, KSCBIBJSa  JAPAN
■XK11E.IB1P2ICBWE  SEYMOBR  5017
CAJBIH.SS   ADDRESS:
"TSUJIMl^A"  VANCOUVER
codes:
BENTi^nr*s
A. 3B. C.   E'EMEI   EDITION
A..   2.   ANXD   PRIVATE
a©@   MAIM   S'TISEETb
VAKCOCTVER,   IBo   C5o
CANADA
Peh. 24, 1921.
Messrs Wing Sang & Co*
51 Pender St*,
Vancouver, B.C.
Drear Sirs:
In accordance to the conversation we have had
"between us yesterday afternoon, we "beg to confirm herewith
the sale of Two hundred (200) "boxes, more or less, Salted-
Herring packed at Hanaimo, B.C* at the net price of seventeen Dollars (# 17*00) per ton of twenty one hundred pounds
(2100 lha) net weight F.O.B. export steamer at Vancouver,
B. C.
The delivery of the cargo shall he made to catch
0.S.K* S/S "MANILA-MAHU" loading here on or ahout 6th March
and leaving the Sound to the Orient on the 16th Marchm 1921
according to the Company*s schedule.
The fish shallbe the very best of British Columbia herring subject to the inspection of your man at the
Ode's saltry at Hanaimo, B. C.• The weight of boxes (gross
& net) shall be taken at the same time at ^anaimo plant
by your man and the average weight thus produced shall be
made the basis in counting the tonnage of the shipment*
Payment shall be made promptly when Bills of
Lading presented to you, the B/L being properly made according to your instruction given to us*
Hoping this is satisfactory to you, we beg to
remain, Dear Sirs,
Yours very truly*
Inter
Accepted!
Wing Sang & Co*
— Iffi2£OIK:B2H£©   AND   COMMISSION   AGENTS
IMPORTiSRS   AND   EXPORTERS
ASSCXOBATEHB  (OIFITIKDIEISS  TOKYO, KOBSffi:,  JTA3PAS8*
1P!E!]L,E;lPlHI<n>K3E3 SKYMOBM  SCDa.'S'
CAJXKJB address:
"TSUJEmiRA"  VANCOUVER
CODES:
BIBNTILEY'S
A- D. C   STB  EDITION
A.  I.  AND  PRIVATE
3IAIM   STSSIEISTa
CANADA
Feb.   24,  1921.
Messrs Wing Sang & Co*
SI Pender St»»
Vancouver* B.C.
Dear Sirs*
In accordance to the conversation we have had
between us yesterday afternooxf* we beg to confirm herewith
the sale of Two hundred {200} boxes, more or less, Salted*
Herring packed at Hanaimo* B.C* at the net price of seventeen Dollars ('# 17*00} per ton of twenty one hundred pounds
(2100 lbs) net weight F.O.B* export steamer at Vancouver,
B. 0*
The delivery of the cargo shall ba made to catch
0*S»E* S/S "HABILA-MABU" loading here on or about 6th March
and leaving the Sound to the Orient on tho 16th Marchm 192%
according to the Company*a schedule.
The fish shall 1>o the very host of British Columbia herring subject to the inspection of your man at the
0de*s sal try at ^aaaimo* B. C.# The weight of boxes (gross
& net) shall be taken at the same time at ^an&im© plant
by your man and the average weight thus produced shall be
made tho basis in counting tho tonnage of the shipment*
Payment shall be made promptly whon Bills of
Lading presented to you,  he B/L being properly made according to your instruction given to us»
Hoping this is satisfactory to you, we bog to
remain, Dear Sirs, !:l|!j
Yours very truly*
lNTERWAiflCWAL   BROKERAGE
Accepted:
Wing Sang & Co*
BY..„. o
G
V
<^>^
^
<3s^
BILL  OF   LADING—ORIGINAL
STEAMSHIP   COMPANY
Shipper's No 	
Agent'
RECEIVED, subject to the classifications and tariffs in effect on the date.of issue of this Original Bill of Lading,
at Vancouver, B.c.,^L^5_Vs-^i92a.- From Wood, Vallance and Leggai limited
the goods described below, in apparent good order, except as noted (-contents and condition of contents of packages unknown), marked, consigned and destined as
indicated below, to be carried upon and subject to the conditions on the face'and back hereof, which said'company agrees to carry to its usual place of delivery at
said destination, if a port of call, or so near thereto  as the ship may safely get, from the ship's deck, where the ship's responsibility shall cease.
Nature, Weight, Quantity, Measure, Gauge, Quality, Grade, Condition, Brand,   Contents  and Value unknown,  and the  ship-owner  not  accountable for   same
notwithstanding any written 'description.
Consigned to.
Destination_
Route	
\ \
/Mail Address-^pot for purposes of delivery)
1       ^
^.C^K^kHM
[Province or        x^     *vCv I
1    State of   V*    ^
2"
ss-^rfiot tor
\7a» *
.County of_
-Vessel.
CHECK
COLUMN
NO.
PACKAGES
I
X
X
DESCRIPTION OF ARTICLES AND SPECIAL MARKS
WEIGHT
(Subject to Correction)
Measurement
(Subject to
Correction)
^A.^0^^^ ljK^N^ss V£
•uxvv,M,,
if Hv<2S>5^
l/VW
QFBffBK/
x^
If charges are to be prepaid write or stamp here,
" To be Prepaid."
Received $ \
to apply in prepayment
of the charges on the prp-,-
perty described hereor..
Agent, or Cashier
Per	
(The signature here acknowledges^
only the amount prepaid.)
Charges Advanced
tHOUPERIQH  GVSTEM 2ET igl AUTOGRAPHIC REGISTER CO. OF CANADA, LIMITED. MONTREAL TORONTO winmiPEG
WOOD, VALLANCE AND LEGGAT Limited, Shippers
01452
^^^^^VSv^
-Agent
Per
Per-
(This Bill of LaMing i£ to be signed by the shipper and ageat of the carrier issuing same.)
SEE CONDITIONS ON  BACK  HEREOF m?W7W7~7~:~T
U
0
BILL   OF   LADING—ORIGI
STEAMSHIP   COMPANY
Shipper's No —L—
iL
Agent's    No	
RECEIVED, subject to the classifications aiid tariffs in effect on the date of issue of this Original Bill of Lading,
at Vancouver, B.C.,_
i92^_  From Wood, Vallance and Leggai Limited
the goods described below, in apparent good order, except as noted (-contents and condition of contents of packages unknown)*, marked, consigned and destined as
indicated below, to be carried upon and subject to the conditions on the face and back hereof, which said company agrees to carry to its usual place of delivery at
said destination, if a port of call, or so near thereto  as the ship may safely get, from the ship's deck, where the ship's responsibility shail cease.
Nature, Weight, Quantity, Measure, Gauge, Quality, Grade, Condition, Brand,   Contents  and  Value unknown,  and the ship-owner  not  accountable for   same
notwithstanding any written description. 3^1$
Mail Address—-not'few purposes of deliQ£eM$
)t iw
Consigned to.
Destination_
Province or
State of
.County oL
mi
Route
Vessel
CHECK
COLUMN
NO.
PACKAGES
WEIGHT
DESCRIPTION OF ARTICLES AND SPECIAL MARKS                                (Subject to Correction)
Measurement
(Subject to
Correction)
If charges' are to be pre
paid write or stamp here,
" To be Prepaid."
«
/
i
to apply in prepayment
of the charges on the property described hereor..
c?i*fl
Agent or Cashier
;V jjjt'wt^'^■'■
r^W
-(The sign a ture here ackn owledges
^p&sKw*                                        If                     w
v3//vA
/b
/    <
 j
Charges Advanced
$
fWJ^SATfSgACrforff
(HOUPERIdlt   GVSTEM 2 5 I 8 t AUTOGRAPHIC REGISTER  CO.  OF  CANADA, LIMITED, MOffJREM.  TORONTO   WIWypEG.
WOOD, VALLANCE AND LEGGAFLMjifdrippers
Agent
08042
Per-
Per
(This Bill of Lading i« to be signed by the shipper and agent qj£m.hc carrier issuing same.)
SEE CONDITIONS ON  BACK  HEREOF
m. m
W. A. WOOD W. G. MACKENZIE M. H. LEGGAT
PRESIDENT VICE-PRESIDENT AND  MANAGING  DIRECTOR iflBK SECRETARY-TREASURER
BOUGHT OF
o
VANCOUVER, B. C. DEC   23/20
WOOD, VALLANCE & LEGGAT, limited
Inv.No. 1223039 HEAVY    AND    SHELF    HARDWARE
jg^°' AUTOMOBILE  ACCESSORIES
AND   SHIP   CHANDLERY
WING SANG &   CO '3/£.
H   PENDER ST E       CITY
INTEREST AT 8% CHARGED ON OVERDUE ACCOUNTS
This Bill may at Vendors' option run 60 days, but Vendors reserve the right to demand payment at any time without notice.
EXTENSION
t BALE  OAKUM     BEST
1 BALE   CALKING  COTTOi
11   50
>9#         4-0
51   60
63  10
TAX   \%
63
CTGE
35
64.08
SHIPPED  TO 0   HIGASHIDE       NANAIMO   B.C,
i
IMPORTANT—Do not RETURN GOODS without first receiving our permission.   Phone or write CLAIMS DEPT.
,    ^y giving number and date of invoice. Phone Sky. 3143
P. O. Box eao
530 SEYMOUR STREET
Vancouvkr, B. C._...\J.
^U^^^^^^^^M $5t/LdL3Lrf.. Iljj jl-
TO COAST STEAMSHIP CO., LTD
Steamer "CLANSMA
For Freight and Charges from y/^3^33!9/r3^/33/33/333/93/37^...3. to.
OWNEKK
STEAMERS  "CELTIC
"CLANSMAN" AND
"COASTER" Phone Sky. SM.3
P. O. B<j/   ho
o
B30 SEYMOUR STREET
Vascotjvkr, B. C. W. 393.33/. 3... 19
■+% J
^.f%^73/7L....^  Wt^tyL^.. W../>.    \
TO COAST STEAMSHIP CO., LTD        fl
j Steamer "CLANSMAN"
For Freight and Charges from T^T^t^^  to /^_^±^~
OWNKKS
STEAMERS  "CELTIC"
"CLANSMAN" AND
"COASTER"
Mark*
No.  Packages
]Q/__jSL* ^Lm... Q^M/^i9^^..
7/%L
DESCRIPTION
-&s
f'jSm
Weight
Date.
RECEIVED PAYMENT
.192  	 ione Sey. 3143
O.  HOST  6SO
M../£<
SEYMOUR   STREET
Vancouver, B. C.
sh
......
.19.
OWNERS
STEAMERS  "CELTIC"
"CLANSMAN" AND
"COASTER"
TO  COAST STEAMSHIP CO., LTD.
Steamer "CELTIC"
"Z*
For Freight and Charges from j7/u&A7LSL*£*&^3Lyi3>..... to..
Marks No.   Packages
w
DESCRIPTION
T^IM
Weight
Rate Dollars
Cents
•7
/
/)/
%
m
Bate.
RECEIVED  PAYMENT
jq/M    III     HI	 IONE Sey. 3143
O. Box  6SO
£530   SEYMOUR   STREET
7)
M
s
Vancouver, B. O. (/....1....33S.... 19>
14/
933
77
OWNERS
STEAMERS   "CELTIC"
"CLANSMAN" AND
TO COAST STEAMSHIP CO., LTD. "»^™»-
Steamer "CELTIC"
For Freight and Charges from.
^ZTtSLytfi^d^yLfC^-^Lyf^..
to..
*&.
Marks
No.   Packages
fa
fj}/ >i^^s^®W^e/
DESCRIPTION
Wlil0i
Weight
Rate
Dollars
Cents
w
Date.
RECEIVED  PAYMENT
.i 9333k B9B Car No.
Initials
E. O. B.
Our Order No.
Your Order No.
Route
^
r\
LIMITED
Robertson & Hackett Sawmills
MANUFACTURERS  OF
PACIFIC COAST LUMBER
SHINGLES, DOORS, ETC.
Granville Street Bridge
Vancouver, /jft.H).,    Jany,   31/£1
Sold to    Wing Sang & Co.,
51 Pender E.,   City
Shipped to
INTEREST AT 8 PER CENT.   PER ANNUM CHARGED ON OVERDUE ACCOUNTS
let Cash
Shifting Scow V. T.'B, XL Maodonald Marpoles
wharf to Bobertson & Hackett Sawmills
■§• Towing to Hanaimo
■Shifting Scow at ETanaimo
#3.75
50.00
5.00
558«75
- Pro. No._
DUPLICATE  EXPENSE   BILLON Q
1 FRANK WATERHOUSE & COMPANY
tf        V   773 y V    ^OF/CANADA, LIMITED > J__ <
^3cf-mt^y(, -yz^x-t^&^^^x^j^ 93a '^y&r Vancouver   r n   t^&f^f i
I       73S333333333337*933®:33.
IMPORTANT   NOTICE
IF THIS SHIPMENT HAS SUSTAINED LOSS OR DAMAGE,
CLAIM MUST BE PRESENTED WITHIN ONE WEEK AFTER
RECEIPT OF GOODS AND MUST BE ACCOMPANIED BY
ORIGINAL EXPENSE BILL, BILL OF LADING AND CERTIFIED
COPY OF INVOICE, AND IF FOR CONCEALED LOSS OR
DAMAGE BY OUR INSPECTOR'S REPORT.
	 Phone Sky. 3143
P. O. Box B«o
S30 SEYMOU
m:
'Tpify/L
YMOITR STREET /^// <^f
v^ncouvkr, b. 0^^m^^^m 19.../7
OWNERS
STEAMERS  "CELTIC"
"CLANSMAN" AND
"COASTER"
TOlpOAST STEAMSHIP CO., LTD
Steamer 'CLANSMAN"
For Freight and Charges from \^^Srf^9^2^3yS3.. to.
Date
RECEIVED PAYMENT
.192  \ 1 Phone Sky. 3143
P. O. Box oao
{T%
XX         ff I	
53<> SEYMOUR STREET
Vancouvku,  B. C
...Q.,„ |9|
19.S?
TO>COAST STEAMSHIP  CO., LTD
^LANSMAN"
OWNERS
STEAMERS  "CELTIC"
"CLANSMAN" AND
"COASTER"
Steamer
For Freight and Charges from.
%3iy&
.to.
So"**
Date.
RECEIVED PAYMENT
.192  	 ':ia&3z?t%i                                                                                                            ^«»                          " *                           W%m£-
PHf^r Sey. 2143                          203   R^tlFIC   COAST   FIRE   INS.   BLDG.                                                / (~y.WM
p      >ox620            y||        p&R                VANCOUVER,   B.C., sJm^3jL33../.....lM- 192/.....;
M^- C&OSyO            ftff77 V^LtX—ti                                                                                                 OWNERS
K       |To C0AST STEAMSHIP CO., .Ltd. §   | HMfl ' f
Bio—         ■'      STEAMER "COASTER'i|                .o|§
For Freight and Charges from :M333fj^i^^           to (Arr^rt/^fS^y//..	
Marks
No. of Packages
mffi             DESCRIPTION
Weight
Rate
Dollars
Cents
mk-
/ 9797  y33~ ('37,. i'. *-./ ^"Sy^&^/^/^-ykS
j         $0t.
/
■
*              >-'3^^*^3'
b
:V        ,/
/
 ""/           *           —;
***.
1 ;
fS
0 t
I
3/S3
nil
1
 ->" ,—
.3-      .
Sill
Date....................
RECEIVED PAYMENT
  19-                             9:.ym. :...3^^m SEY. 2143
SOX 620
203.iy««IFIC   COAST   FIRE   INS.   BLDG.
VANCOUVER,   B. C.,.
192.
rvr
OWNERS
To COAST STEAMSHIP CO., Ltd.fj
STEAMER "COASTER"
For Freight and Charges from ^773i.M7i/9^.if!^dyJ.. to...,:: 13.
STEAMERS "CELTIC"
"COASTER"
"CLANSMAN-
Marks
No. of Packages
SSI DESCRIPTION
Weight
Rate
Dollars
Cents
jllpa'*
^3/^'/%     j  "S'.:'
"                    £
t
-   ,                            j/Jr'f
10$M77
 (|    —
^M&7f*&t^**''
lyppjif
 .' ! .-..:..
i
-JyfP
—~|f§
^Vwwg""*
■                                     * "                            a^s-^ScsSP                           A
"~	
RECEIVED PAYMENT
Date-
.19- Form 76
M...
To The Great North Western Telegraph Co., Dr.
Fth^^JlL&l.
FOR TELEGRAPHING p.La.;jL
M
CLASS OP SERVICE DESIRED
Full Rate
Hall Rate Deterred
Cable Letter
Week-End Letter
Patrons should mark an X opposite
the class ot service desired; otherwise FULL RATES will be charged
SEE BACK OF THIS BLANK
*$fc
Form   C.A.  2
*v
RAM
Number
Time Filed
Number ot Words
Z. A. LASH. President
HEAD OFFICE. TORONTO, ONT.
GEO. D. PERRY, General Manager
Send the following Cablegram subject to the terms
on the back hereof, which are hereby agreed to
s
frVUyvvXL^^ JfM-</ X.
7<*X  (L9Uy?<s-^<
S[±
.a
X
%
SL
&3 IH0
j3
ALL    MESSAGES   TAKEN    BY   THIS   COMPANY ARE   SUBJECT   TO   THE   FOLLOWING   TERMS:
To guard against mistakes or delays, the sender of a cable message should order it repeated: that is, telegraphed back' to the originating of-"
fice for comparison. For this, one-quarter the unrepeated cable message rate is charged in addition. Unless otherwise indicated on its face, this
is an unrepeated cable message, and paid for as such. i 	
This Company will not assume, any responsibility concerning any message beyond the terminus of its own lines. It is agreed between the.
sender of the following message and this Company, that this Company shall not be liable for mistakes or delays in transmission or delivery, nor for
non-delivery to the next connecting telegraph company, or to the addressee, of any unrepeated message, beyond the amount of that portion of the
tolls which shall accrue to this Company; and that this Company shall not be liable for mistakes in the transmission or delivery, nor for delay
or non-delivery, to the next connecting telegraph company, of any repeated message, beyond fifty times the extra sum received by this,Company
from the sender for repeating such message over-fits own *titfe§^ari'cl^thaf-This Company 'shall iibt be liable in any case for delays arising from in-
^aTupliou iirthe *workrng-*of"its'ta is hereby" made the agent of the sender,
without liability, to forward any message over the lines of any other Company when necessary to reach its destination.
It is agreed that this Company shall not be liable for damages in any case where the claim is not presented to it in writing within sixty
-days-after the message is filed with this Company for transmission. W^iS  - --J4*S*?§«~  -  ^j^ar^Mff^-----. ES^-a'pi
No employee of the Company is authorized to vary the foregoing.
GREAT NORTH WESTERN TELEGRAPH COMPANY
GEO. D. PERRY, General Manager
CLASSES 07 SERVICE
FULL xtATE
An expedited service throughout. Code language
permitted.
DEFERRED HALF RATE
Half rate messages are subject to being deferred in
favor of full rate messages for not exceeding twenty-
four hours. Must be in language of country of origin or
of destination, or in French. This class of service is in
effect with most European countries and with various
other countries throughout the world. Full particulars
supplied on application at any Great North Western
Offi<!e.
CABLE LETTERS
For communications in plain English language, or
the language of the country of destination may be employed if the Cable Letter service is in operation to
that country. Subject to delivery at the convenience of
the Company on the following day, if telegraphic.delivery is selected. Delivery will be made by mail beyond
London to continental points unless telegraphic delivery is specified and additional charges paid. The rate
for this service is based on a minimum charge for thirteen words, including the necessary prefix.
WEEK-END LETTERS
Similar to Cable Letters, except that the rate is
based on a minimum charge for twenty-five words, in-
eluding the necessary prefix. Must be filed before midnight Saturday, and are due for delivery Monday
morning, if telegraphic delivery is selected. W. A.JjVOQJgL^S^Ju w- G- MACKENZIE M; H. LEGGAT
**^\ITHt/ : C^H'l0™WVJW     E*|||viCE-PRESIDENT AND   MANAGING   DIRECTOR     '. SECRETARY-TREASURER
B°M®mMLQWING MONTH      PFf
1 WOOD, #LLANCE & LEGC^T, umited
I   I KT 223O82
J?v-No- HEAVY    AND    SHELF    HARDWARE
jerms?' AUTOMOBILE  ACCESSORIES
AND   SHIP   CHANDLERY
vVING     SANG CO
51     PENDER     ST     E    CITY
INTEREST AT 8% CHARGED ON OVERDUE ACCOUNTS
This Bill may at Vendors' option run 60 days, but Vendors reserve the right to demand payment at any time without notice.
QUANTITY PRICE EXTENSION TOTAL
1 Only #520  X  5«   CROSSCUT   SAtf 6  15 6  15
1 Pr #9    SIMONDS    CROSSCUT     | HOLES     95 95
60 Ft1 ft         6  X  24    GALV     (JABLE 9. 00 5   4-0
1 Keg 6"     COM All RE     NAILS 7  00 7   00
TAX  1£ 20
^CTGE  &      20 05
S^y)   j ri       ml
SHIPPED TO  0  HIGASMDI^NAri/rtMCT B C j  IQ'*^~7?hl>$:'
b«%
s /   / / „
7rLj£S
tA
i *
x
IMPORTANT—Do not RETURN GOODS without first receiving our permission.   Phone or write CLAIMS DEPT.
GIVING  NUMBER AND  DATE OF INVOICE. I
m
m PERCY MARTIN,
SEC-TREASURER
MARTIN, FlNLAYSON 8c MATHER, LTD.
TELEPHONE:    SEYMOUR  5890
PRIVATE EXCHANGE TO ALL DEPARTMENTS
I'
WHOLESALE  HARDWARE
Vancouver, b. c,   Jan. 28, /21
Messrs. Wing Sang Co.,
Invoice No. 1563 Order No.
TERMS I
23111-11-20
51,Pender St. E,
INTEREST AT 8 PER CENT. CHARGED ON OVERDUE ACCOUNTS
THIS BILL MAY AT VENDORS'  OPTION  RUN  60 DAYS,  BUT VENDORS RESERVE THE RIGHT TO DEMAND PAYMENT AT ANY TIME WITHOUT NOTICE
15      kegs 3"    Wire Coramon*:-OSradKfce-
ivia^n^Ml^sS^ mathek
LliVH-TrO	
6.  HIGASHIDE..
HABAIMD':
TERMS: Per Jj^
Less Zfo for Cash if Paid by Feb.  20th.
7.7a
115,50
1,15
f^h
116
.65 1
Agent   For
ARTHUR JAMES
Fish Hooks
JOS'.  GUNDRY & CO.
•'Salmon Nets a Twine
SAWYER
Excelsior Oiled- Clothing
TAYLOR
Fishing  Boots
"BALL BAND"
Rubber   Boots
Your Order No.
Our   Folio No ;&..£^1.	
( oO- days net
TERMS
per cent discount if paid by
Tya/t/io
FISHING SUPPLIES
MANUFACTURER OF
68¥aterSt.
10 days
yct'ric
a73icocc/ue'y-,
ng Sang Co.
51    Pender St E.t
City
C
Importer Of
Cotton Ducks and Drills
Cotton and 'Manila Rope
Cotton Twine and Netting
Anchors, Oars. Blocks and
Boat Fitt ings of all kinds
Telephones
Seymour
6031
6032
Cable Address 'LIPSETT'
A. B. C. Code 4th & 5th Editions
LIPSETT-CUNN INGHAM St Co, LTD.
REPRESENTATIVES    AT
PRINCE RUPERKb.C.
January      7$21
mjf
7 Si
3    pr Vac ex.   sole Hip'Boots      #8
ISSales fax    Vf>
Harry McMahon
Trolling Spoons
The Best Sporting or Commercial Fie hing Spoon on the
Market
10.15    30.45
♦31
$30.76 STJP*MERS
ITISH COLUMBIA    7SO TONS
CELTIC
FUMGAL
CLANSMAN
300
120
IOO
y^/33/^^
530 SEYMOUR ST.
VANCOUVER. BgrC.
TELEPHONE   SEYMOUR   2143
P. O. BOX   620
Jm S$cco€mt
FREIGHTING TO ALL B. C. PUGET SOUND AND ALASKA POINTS.
TERMS:-  cash at par Vancouver
yb Of   &OTUU3
/S/SC& ^-f-**l
ar^"'
Vancouver. B. C.,..
192a
m-
to Balfour, Guthrie & Co.
„ J      ft A . 1
'/.ri       /a       v3h-n~u
-Star PriflSSS
~T I I
4TW
^-0
I Messrs,  Wing Sang %/&o,
51 Pender St.  E.,   CITTV
0;
Vancouver, B.C.,     '^an,  20.   1Q21
r/m     U9 21463
>w \*.
:»   Bom„t or BALFOUR, GUTHRIE & CO.
No Claim whatever allowed, unless madie within three days after delivery of g-oods, nor after they have left the city.
Loss or damage by fire at the risk of purchaser from date of sale.
TERMS: Nett   Cash PAYABLE IN VANCOUVER EXCHAM
1600 Sacks   100  Tons  C All FORMA  HAL? GROUM) SALT
b 115.85 per ton delivered to  Hanaimo per SS  "Kingsley"
$1585,00
m
Sale # 7760
[sM /ti
ff v.  I y 131
W
S
,f~%J   M
if fi
x ' ';        flff W- Vancouver, B.C.,   Jan# 20> ^2fc|p;'
Messrs, wing Sang & Co„g ^*1?v>*
^Pender St. Bj;-i  GST* \fK""i0,   21463
jf     a^uv BALFOUR, VUTHRIE & CO.
No Claim whatever allowed, unless made within three days after delivery of g-oods, nor after they have left the city.
Loss or damage by fire at the risk of purchaser from date of sale.
TERMS: Nett   Cash PAYABLE IN VANCOUVER EXCHANGE
1600 lacks 106 Ton» CAgPORJlIA HAL? GROTIKD SiOff
© #ljj*85 p-er ton deli reared t© San^irao pear SS "Kingaicgr*
#1585.00
Sale # 7760 PHONE SEYMOUR 357
a*
d?
0&&*,NS^^
General Agents
-<*-
%
TZyncoutLeyK,
\ c^....._1.8±li„l9.'b.rtt.a.r.y. /«&&...
...r* Iip.....Sang..
it/.   TTTswwclnew   TOwM&&ri  £    \Dc>,
s.s.  "Arahia Maru" - 11
rW
To prepaid freight Hong Kong B./L 8
C.P.R. T orminal charges
n
Marine insurance
$ 1530,
40,
38,
25
62
E5
44.44
#1653157 PHONE
***
SEYMOUR 357                                                                                                                                ,.
v.eRsjNsu^
^      General Agents       °
tTZMcouwi*, SS. ^._ J4±h^ebruarx„.
'», Yip Sabe                 	
.... isii
^   \D.   TTTsetTPclrieTP    r/aA/fStxn
&   ^o.
To marine  insurance covering following
shipments:
nt.es gle"
3/8
Itic 1
492 boxes Salt Herring,  per  s.s.   "Mo
If
tups
ir
Vancouver to Hong Kong               393S.O0
742 "boxes Salt Herring,  per  s.s.   H0e
&  "Arabia Maru"  Nanaimo to Hong Kong
55
36.00    \
aiUs
$44
.44   '.
i'fP*
k
^i
7,73..
m^'kvS
fe
. ■;:?'   ■^£Sij^30/^ 1    (11-12-18-10489)
PI
z
M
p
LL
H
z
<
m
to
in
>
m
m
m
5 Station Date      Cr n    i.-w^fe* ■•* Pro" No'#-S
Vancouver Wharf r     O/o^ipSlo &§j|g
® -   *   Nfe      2/3102
TbB&fl . f..0..f.HJ.^ •■ -    ••••••'•..,- Notify   .      .    SAtfE.....
KANADIAWPACIFId RAILWAY CO.
Form 12 F m v. w.
Way Billed From
Date of'Waybill   * Series and No. of Waybill Initial and No. of Car Consignor
YIP  3 AMP
f«"B  9/^1
ARTICLES AND MARKS
6,12a-BXS/;&AkT f ifff
-».&*of M     "
,3 99  0VrR3iidS
RA.S14-&A.3U-
COPYa G. M. BOSWORTH
&   .5   '^-kiffAW^iAsH    %
3o60O0L3
«*£
HEPI!
c2^ (11-12-18-10499)
gmtm          Station                     Date          ,.    -$3        t                          Pro. No.
imm^ Vancouver Wharf                             T^S   11/21            2/WG2
^rfsAfyf wo Him      §1                   •■   Notify   '
FORM  12 F >i V. W,
»:',  1o7  $Urrws  RO $f HowQ;-K0fia'                                |i|
Si
CANADIAN PAQl^-RArpVAY W..;.    '      .-»
Q
Way Billed From                       Date of Waybill   -SE#j           Series and No. of Waybill      "MSl        Initial and No. of Car       '              Consignor            llSi
^A^Aiyfi                 FrB  '?/21»*' !*llllk ---         ov*v.'   I Igjlila  ...   M
   1  ■ ■            WW'TiflK  *   SB" *                                        t>       /•%        «    '   *■%  —.•   UMll   «&.     ■'-■--■ -              -*■•*   *'  -*■
z
ARTICLES ANO MARKS
^EIGffTANirrAAl'r
•a   * ih  sa^Q ...Mm
AC
0
1 3°   sxs  ^ijfilll"   :             '       '   &0L3S'
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'fZ- •
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•  '■   ■               DoGtf.TO  SH A
Sjwjjjjiis
EAVE
I   8 ^ RASl A  fAtO "                         fl
.
COPY.   O. M. BOSWORTH
mm I *p
Form No. 71 a.
This is a duplicate of a charge made to your account to-day
XCbe IRo^al Bank of Canaba*
INCORPORATED 1869
Vancouver, East End,	
Debit   to the Account of
Intarfiit
JAN 2 I 1921
-191
.$.
113.60
..Acct. I
1.a
«B
i*3
£3
il
2.8
3|
s
o a>
•a m
« rt
g S m
DR S >«' S3
ti!'2
S "
m
J g all
2 SB o 5*
~ 8.2:3 fc
•a S *j <u E
-«•;
IIP
4jja„ 5 *
IH b ll
alt: i)>-0
aoxi . v
■fl      Oi *»+■>
Ajjl-Sfcj
1
(l?-8-2o-2it".l»)
Wharf or Steamer
VANCOUVER WHF BC
Date       jj Custdrns/^eport Ndi      , Pro* No.
Ift 11/2J aSS I 4£ ,. 2/9^37 j*
M ISAM WO Hillfi, I8f QUEENS ROAD WESTf ifONS KQNS CHI UK j|   Sheet No.
To the  CANADIAN   PACIFIC   RAILWAY   CO. Dr.
For Transporting the undermentioned Freight billed g     f| WEfflTMAM
Per Steamer-
From
NANAIMO
W.B. No.
FEB 5/21
W.B. Date
Shipper
YIP SANS
No. of Packages and Description of Articles
492 SXS SALT HERRI N8 2^.6000
MKD
Y   $
HK
<CASES NOT WIRED OR
||(U)AD INS OVERSIDE
_&&.
Weight
STRAPPED
Destlna
Measurement
Tons       Feet
IRSES PREPAID
f wmwm A/C OVERRIDE
Freight
Wharfage at
Billing Point
Received Payment,
Advances
Date-
.19.
Prepaid
6t
Total to
Collect
.56
CQUtr _~-—-——
Form 114  8600-19-10-20'
10J       VANCOUVER.   B.  C ., ft 31 tfQ JANUARY,   1921.
t-  Mr. YIP SANG,
o/o MESSRS. WING SANG & GO.,
VANCOUVER. B. C-
To  DODWELL  &   CO.,   LTD.,  Dr.
S.S.   "TYNDAREUS"  T.P.1Qj,;e«
772 BOXES SALT HERRING 1
To Wharfage, 387,000 Lbs. @ 50/ per £,000 Lbs*. fMl
n Handling, 387,000 |  @ 750 "  2,000 "
" Freight, 164 OJons 2 Ou.Pt. @ $10.00 per 40 Cu.
I  96.75
145.13
♦1,640.50
$1,882.38
I Form 114   2600-19-10.20
Q       VANCQJJVER.  B. C,     31SQJAHUARY,  1921.
Mr.  YIP SANG,
o/o MESSRS.  77IHG SANG & 00.,
VANCOUVER.  B. C.
To  DODWELL  &  CO.,   LTD.,   Dr.
S.S.   "TYNDAREUS"  T.P.10.
1
772 BOXES SALT HERRINGr -
To Wharfage,  387,000 Lbs. O 50/ per 2,000 Lbs.
" Handling, 387,000    "      © 76?    *      2,000 w
w Freight,    164 Tons 2 On.lt. 9 #10.00 per 40 On,]
96.76
145.13
1.1.640.50
$1,882.38 QM751 HI-I
J3M No. 716
'r$: THE  CANADIAN   PACIFIC  OCEAN   SERVICES,   LIMITED
MANAGERS   AND   AGENTS
CANADIAN  PACIFIC  RAILWAY COMPANY   THE ALLAN  LINE  STEAMSHIP
STEAMSHIP LINES COMPANY  LIMITED
Vancouver, B»C. "■ Jan#28,1921>.
M   r. Yip Sang,
51 Pender SUE.
Vancouver, B.C.
We  confirm  having  allotted  you  ocean   freight-space
from Vancouver, B.C. to     Hongkong, China..
for     5d0 boxes salt herring (approximately 1°° measurement tons)      Freight chagges
to be prepaid.
S.S.Monteagle | February 8th
at ocean rate of$10*00 per 40 ctibic feet, plus wharfage andv handling charge, ^sp
.Vancouver Harbour Tolls.
by a steamship or steamships of the above lines  (including ships chartered or hired for the purposes of the lines
or working by arrangement or in conjunction therewith).
Shipment from Vancouver, B.G.
to be available alongside the Steamship at Vancouver     BI.--G* when required about
Fifth day of February 19 21.
This engagement is not transferable and is subject to all the terms and conditions of the Bill of Lading to be issued by the Steamship Company
in respect of each of the shipments that shall be made pursuant hereto. This engagement is further conditional upon the continuance of the Steamship
Company's service between the ports named herein, and if at any time in the judgment of the Steamship Xompany or its authorized agents, conditions of
war either actual or threatened make it unsafe or imprudent for vessels owned or chartered by it to spin, or if any of such vessels be lost or damaged as
a result of actions of an enemy, perils of the sea or other causes whatsoever beyond the control^pf^uch Steamship Company, or if any such vessels shall
be taken, sold or chartered for the use of any Government whatsoever, then and in any of suph'events the Steamship Company may discontinue or curtail
its service and the Steamship Company and the undersigned shall be relieved from any liability/Wreunder, but in such event the undersigned will use
all  reasonable endeavours to obtain substituted space.
mr
ir
THE   CANADIAN PACIFXQ^C^AN  SERVICES, LIMITED,
Managers and Agents. C.  GARDNER JOHNSON
C. P. R. COMPANY'S MARINE NOTARY
LLOYD'S   AGENT FOR B. C.
STEAMSHIP AGENCIES
JOHNSON LINE OF STOCKHOLM
HOLLAND - AMERICA LINE
OSAKA SHOSEN KAISHA
CABLE ADDRESS:        GARDNER"    VANCOUVER
TEL.  SEYMOUR  3S7 AND 9EC7
\m§M^K Jotuu
IP
505  METROPOLITAN   BUILDING
mwr'
p*3**
CANADA
CODES   USED
WATKIN'S 1884 EDITION
SCOTT'S SIXTH EDITION
SCOTT'S NINTH EDITION
SCOTT'S TENTH EDITION
ABC FIFTH  EDITION
A    1
BENTLEYTS
)W7_®sa&if
INSURANCE   AGENCIES
STANDARD MARINE   INSURANCE CO., LTD.
AGRICULTURAL INSURANCE CO.
LLOYD'S LONDON
HI-OAT? *  1W%,
Messrs. Wing Sang & Co.,
51 Pender St.,  E.,
City.
W®m Sir»t«
a.**: Arabia la3m* .^3m.* .lim..
4)ill!m*mmmil0**n, » »inuiiiiTMiifliiiif|iMnMiito»b<n<iiiiiiiii< iiii'iniinii^ffi^wgww%*Bw*>WMwB«!Ww(iy
W# b®^ to  s*.fc!hr*3-,b@ *bv*!t w©  @3$%i<si i^t*@
hOV6 V*G
trill arrive- at this port about t^%w&ntf %h<& Sth or 9th antf w© ah&ll
bo glad, to- rooeiv*© fotsr ia^trlos for mm? 'apa-a* on shipR-iota -fom
h&r* for ttto t>ri©mt,
0. GARDNER JOHNSON 8t 00.
p« /ffi/fc/w/&/<2£?*&3'
Wlf/O
mm
i
PLEASE   ADDRESS   ALU  COMMUNICATIONS  TO  THE  COMPANY
 : ~ " ! : : ^ '^~ NE SEYMOUR  357
<&
ft**** lNS^4/w        Q
General Agents
*V
h^— 1
v.
TZ&i&cMyitew
MS
January goth
./^j_
r YipSang-*
(£>.   T/sctvclriew   ybAw/tetri  £    KDct.
!Do prepaid Freight Charges H'Kong b/L
C.P.R. Terminal charged 300 Bxs.
n    " " "      500 "
Marine insurance .  4  .  •
/ i -e*ju~3i*3£cy(. J3l
%
yJLt^dL
2
1650 0@-
18
75
31 25
1700 00
40 00
$    1740    00 PQP12-18-10-109)
o
z
i
i z
CQ
CC
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<
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5
Station
Vancouver Wharf
To.
Date        S|fP
•4$-4*  18/2.1
Pro. No.
^ORM 12 F ii'V.'W.
A"
^
Oi
Notify
1/9106 j
CANADIAN PACIFIC RAILWAY CO.
Way Billed From
Date of Waybill
Series and No. of Waybill
Initial and No. of Car
Consignor
QfLIAtiO   loLA^Junj, Vitlk
*i SSBlIPi * ^    i'« 5* I
$00
'2*75fT
itfvE;S _: .y M
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f 0-^!iSwPri
■ity'.g.
worn mm
«OVEi
i50000
ARU
COPY.    G. M, BOSWQRTH
Ime^fiSooo
tg T3 (U-12-1B40499)
1 Maaff-      Station'                    Date
S"^ Vancouver Wharf
S Pro. No.                                FoR$|j£ F h
v. wi
*va£*     1
>To...».A.M:...^A--M--i--ai-«/'T^---^	
IJRPsS tfN°tif
m    i fy_}$3\ .     :»-'-'
y ftST jSJft- M^
'.a**^   ^V,   fln***^     >
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C^JADIAN
PACIFIC RAILWAY Cbp
z
Way Billed From                       Date of Waybill
Series and No. of Waybill^^            Initial and No. of Car                      Consignor
Q-S
».* & i, I Mii).   ...I ^-t_AM <!\  -   ,i A 19 .*ff *?■
' 8 IP
....    —_.——    ■             -          •   "■■»■  :— ■      ■■•«.■-         r'-WK f.TTJP¥"-       *"   I       'Jf*  1   —                   	
ARTICLES AND MARKS
V?EIGHf AND MEAS'T
5
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yipferT
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BLANK
.   19   .   .    .    «
a a .''■■ -       / q y S"&^ i. j) £*\"v'
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«M&^.-|                                                                                   |**§il*
copy!' g» boswqrth
A   '.
%jm-
77>/ PHONE SEYMOUR 3S7                                                                                                              ___     W ,_.  3
IIP                                  ^      General Agents      °
Ttx^^ciwife^, ///$. 3D., l.Sfch.....J.anuar3r....
' ^r. Yixj Sane.                                             _
 /^...l
*S*   \u.    t/T/fSftcl-riw    r/ariTn^ct^i
£ ^0.
To Marine insurance covering shipment
800 boxes Salt Herrings per Conveyai
i333
and s.s.   "Alabama Marun Uanimo to
o                                                               ,
H ng Kong,                       8000.00          *
ices
•
|40,
,00
US 1
<•*       ^n,s ■
.
'■&§£•        ^7/3
*

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