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S. S. Cassiar correspondence Canadian Pacific Railway Company. Travelling Auditor (Vancouver) 1956

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Array CANADIAN   PACIFIC   RAILWAY   COMPANY
BRITISH  COLUMBIA COAST  STEAMSHIP  SERVICE
CAPT. O. J. WILLIAMS
MANAGER
File Ne•14069
victoria, b.c. $  January 18thf 1956•
jy fiuijpi $&%*$
fifenerpl ^itn^ger^
tnipfi Steamship* IM»$
'Vancouver Uf Belft^
Dear Sirs
With regard to s.8*  KJk&MmUA* Joint
operation.
Xou will find attached eofy of bill l/Ml
cohering expenses of the aboire unit in the amount of
I 284.71.
loura truly.
Accountant*
a * c o c«s s
/ e
cex H.G. Leteh, Esq.,
Travelling Auditor,
Vancouver, B.C. Form 1900A
CANADIAN PACIFIC RAILWAY COMPANY
MONTREAL
In referring to this bill, please quote
■ limited*
VasuNMtirar *..
Bill No.
law
<*«*•        »*ft»<-'^
Voucher No._
jfSfr
as tt«ser i
a tte opermtioa of s.s.
I reigl^ CAaia - i-42Sfc • 5?.«». ft X. louts
^ffiiftrJinititsiS
rrei&i'it Cl*i» • ►. ft J, loato
/relist Cl«i<.  - #*4?15 - .-.".<
fffffnw lit*7 ■
- -■: ' ..   t-  •   ;..
«OtOS *
Mi -ia • 8-4714 - l*M X. teats
34
135.110
83,08
31
Please remit to Canadian Pacific Railway Company, c/o Assistant Treasurer, Montreal 3.
If further information is required, address General Auditor, Montreal 3. CAF<VDIAN   PACIFIC   RAILWAY   COMPANY
BRITISH  COLUMBIA  COAST STEAMSHIP SERVICE
CAPT. O. J. WILLIAMS
MANAGER
victoria, b.c. , January 4th, 1956.
/
Ji Ellis, K@q«f
sner&l i^mger,
a on StamshXp® Ltd
tncouver 4f Bed.
Dear Sin
Joint operation*
With regard to BmB*nC£&clMm
leu will find attached eopy
ef hill 12/P~1 severing expenses ef the above unit in
the amount ef #202.62.
lours truly,
/
Accountant,
BeCeCft&e
ccj HoGft Letch, Esqe,
Travelling Auditor,
Vancouver, B.Ce Form 1900A
CANADIAN PACIFIC RAILWAY COMPANY
MONTREAL.
In referring to this bill, please quote
inioa StesasMps Uoitsi,
Vattsoaver 4, B.C.
Bill No.
12/^-1 Seessher 1933*
Voucher No.
ftfssl
ft.CC.ft. £xpealltttre ineurre* ia tiie ©aeration of s.s.
%j^ii*miiim* as ussier t*
Freight Oata - iadit Motes 1-4700
ygyiif ifif?^
i-4?ll - t.F«ft X. lento
;.-4383 • *.F«ft X. Route
ImSmmU- %Jkm.
Freight CUia - 4«ait Notes 1-4712
f fffffl» Mo.?3
Vooetaer - Alasta, Oeooaaisstloae - 2 Messages on April li/#
loss Eaeehange
Freight mtm. - 4sfiit «otes file It m 4093
Halt UU timti mm*
*
65*00
. 7m
0j»
8   131.
72.
13<
lft
01
2.
#  2m,
54
03
m
62
Please remit to Canadian Pacific Railway Company, c/o Assistant Treasurer, Montreal 3.
If further information is required, address General Auditor .Montreal 3.
? o
CANADIAN   PACIFIC   RAILWAY   COMPANY
BRITISH COLUMBIA  COAST STEAMSHIP  SERVICE
CAPT. O. J. WILLIAMS
MANAGER
o
victoria, B.c.f IovCv ir 4th, 1953«
Hie 14063-B
n Steapships* I*td.f
f^iecrnvfrjlp^^* Go
Bear Sirt-
Beferenee entries for sisorti^ing cost of pallet board*
on w©aseiar* whieh appear on your monthly voyage statements*
WlH you kindly let me know the nuisfoer of board*
originally purchased for this vessel, the cost thereof, and the
amount still te be charged off to join* operation* It was
understood that this expense was to be spread over twenty month*
only, in accordance with the eonferaet/but your eharges for interest
on uncleared balance would appear to indicate a balance of #2,500 #00
still to amortise at end of foyage 35*
Would you kindly elariiy this matter and also let M
knew whether your claim for |34$#02 and interest covering pallet
boards was alleged by fndemriters in respect of casualty of 16th
£uly 1952ft
teuro tru3yf
M a n at^pe ro
c.c. Ha A. Mills, Esq.,
Travelling Auditor,
Vancouver, B. C. o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
Vancouver, B*Go» October 5rdf 1955*
Mr* Ao Wo Blaokler*
Auditor of Agenciest
Montrealf Que«
. ila a» Qaasiar
Your letter September 20th t file GWL*i8559ft
It will take about two daya work to complete
the checking ot Voyage 18• With the assignments to be taken
care of I cannot see that 1 can forward reports on subsequent
voyages for some time yet, unless Vancouver Local freight be
assigned to either i&r* j)ruimaond or Mr* Allison.
The  same applies to %M$$%r®t  the Yukon Princess*
See your letter same date and file number as above.
travelling Auditor• o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
cua,m       G-123359
FORM 102 CJN
Montreal, September 25, 1953
Mr• H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S/S "Cassiar"
Referring to your letter of June 17,
attaching statements covering Voyages 15, 16 and 17.
It is noted you were engaged on check
of accounts for Voyage 1$ during the month of June, but I
have not yet received report to cover this Voyage or any
subsequent Voyages you may have completed•
Kindly advise when I may expect to receive
same.
HEC/RMB
Auditor of Agencies^ o o.
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM G-12^359
Montreal, September 25, 1953
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C*
S/S "Yukon PrincessTf
Referring'to your letter of April 10,
returning corrected statements covering your check of the
above vessel,, Voyages 16 to 19e
I have not received any further statements
covering audit of this vesselTs accounts.  Kindly advise
when I may expect further reportso
HEC/RMB
Aptu
Auditor of Agencies O O
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM 102
COPY
AIR LAI1
FILE OR CLAIM     A-9E8 7 64-1
Montreal,  August £8th, 195S.
Mr. F. So Daviea*
Audit#r and Jtint Aeetuntant*
Rn^m 1G£,
Canadian Pacific Railway Station,
Vancouver, B»G*
Dear Sir;
fke inauguration ©f through billing between
/anceuver Wharf and ptints served by the White Paaa and
Yukin Reute via oKagway mill necessitate a change in the
procedures whereby you are furnished with particulars ef
Canadian Pacific Railway earnings en traffic handled by
the jeintly operated vessels "Yuicen Princess" ana "Cassiar".
Prier te July 1, y©u were furnished with copies
of Vaneeuver Wharf and Bkagway ferwarded and received
abstracts and the freight revenue en these abstracts tf
GQurae accrued te the Canadian Pacific. Now that interline
waybilling is in effect neither the forwarded abstracts
issued by Vancouver en the nerthbeund traffic nor received
abstracts on southbound traffic show the ameunta accruing
to the Canadian Pacific.  !Ehe division of revenue oetween
Canadian Pacific (B.C.CSS.) and the W.P.& Y. is made here
on southbound traffic and at whitehorse on the northbound
traffic and accounts are rendered by one Company to the
other showing the proportion of revenue.
It seems to us that the simplest method of supplying
you with required revenue data would be for us to give you
a statement or statements showing the Canadian Pacific earnings on each of the two vessels, this data to be compiled b^
dates of arrival at either ykagway or Vancouver Wharf. >>.
o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM 102 QJN
FILE OR CLAIM
B * *• ffft Do........Aug. £8, 1953     File;  A-928764-1
In the event of corrections being made by either
the Wele& Y. or ourselves on prior settlements these would
be reflected In later statements to you.
Shis procedure would of course not give you the
complete detailed information on each shipment but would
show this Company's earnings on the entire cargo by trips
ana our records here would be open to your inspection.
I think you will agree that it is undesirable that
any more paper work than is absolutely necessary be involved
in accounting for these revenues and I shall be glad to know
whether, generally speaking, the foijgoing proeedure will
meet your requirements.
Yours truly >
(Signed)  Q. C. Brooks
Auditor of Freight Receipts
j ( O
CANADIAN   PACIFIC   RAILWAY   COMPANY
FORM  101
FILE OR CLAIM
Vancouver, B*Q*» lovember S6tht 19SS*
Mr. Dm A* Ifolntosii,
Auditor of Ageneles,
Montrealf  Q&e*
S*8*rl¥uken trineees11 - S*S.fl0aasiar"
Joint Operation - B* 0* Oeast service
Jfraafe.,Water&euse and Company Limited
Please refer to Captain Oft J* Williams1 letter
of Oetober l?th to Mr* 1* Manson, Vice-President, aopy to you,
the last two paragraphs of which deal with the proposed appointment of Mr* if* a* Bavies aa Accountant for the joint operation*
You will note fro® the enclosed aopy of She Union*
Steamships Limited Secretary,Lr* W. A. Reidfs letter, September
£«>rd, he suggested that Mr* Baviee prepare all the Yukon Princess
statements, and alao check the Oassiar records and figures*
Gaptain Williams* telegram November 1st is a reply to tills letter
and states the arrangement is satisfactory and the 5*0.Ooast
Service will absorb Mr* Davies1 salary. He thus becomes a
B*G*0*S* employeet although remaining on the payroll of Irank
it terhouee and Co. because of O.P.R* pension rules and employees1
group insurance carried by the latter company.
If kr* Davies prepares the Yukon Princess
statements, checking the Frank Waterhouse Go» revenue and
expenses, and also checks the statements prepared by the Jfrajok
iaterhouse Go. for thte Cassiar, will it be necessary for ne to
eheek their records also? I would appreeiate your instructions
in this respect*
Mr* Davies has been alloted office space in a
room next door to our office here, a room formerly occupied by
a representative of the Pullmn Company during the summer
months, and expects to move in in a day or two*
travelling Auditor*
./ FORM   10! {X*
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
Yanaouver, B*C*f Ifovember 26th, 1962*
Mtm Dm  A. Melnteeh,
Auditor of Agenoiea,
Montreal, Qpie*
Sft3*tf¥uken Prineess** - SftSftwOaaaiarw
Joint Operation ~ £« C« Coast Service
Frank Waterhouse and Company Limited.
Please refer to Gaptain 0* im  Williams * letter
of October 17th to Mr* W* Manaon, Yioe~Preaident, copy to you,
the last two paragraphs of which deal with the proposed appointment of Mr* F* 0ft Davies as Accountant for the joint operation*
You will note from the enclosed copy of She Union
Steamships Limited Secretary#i«r# W* A* Reidfs letter, September
£«>rd, ne suggested that Mr* xfevies prepare all the Yukon Princess
statements, and also oheon: the Gassiar records and figures*
Gaptain Williams* telegram November 1st is a reply to this letter
and states the arrangement is satisfactory and the B*G*Coast
Service will absorb Mr* Davies1 salary* He thus becomes a
B*0*G*S* employee, although refining on the payroll of 'Frank
\a terhouse and Go. because of 0*P.R* pension rules and employees*
group insurance carried by the latter company.
If Mr* Davies prepares th* Yukon Princess
statements, checking the ifirank Waterhouse Co* revenue and
expenses, and also checks the statements prepared by the Jfirank
Waterhouse Go* for the Oassiar, will it be necessary for me to
eheek their records also? I would appreciate your instructions
in this respect *
Mr* Duvles has been alloted office space in a
room next door to our office here, a room formerly occupied by
a representative of the Billman Company during the summer
months, and expects to move in in a day or two.
travelling Auditor*
J FORM   101 Qm
CANAD
l^N   PACIFIC   RAILWAY   COMPANY 3Ub
IILSSRAM
FILE OR CLAIM 14089
14089-A
G 0 P X 14068-0
Victoria, B.G* ,Iovember 1st,1952.
Department Ho* 11
W. A.He id, v \
Union Steamships Limited, \
Vancouv er.♦....B♦0•
i n
Reference your letter September 2^rd re appointment
Mr.F.O.Davies as Accountant to look after statement of ^Xukon Princess"
SfOP Arrangement as outlined satisfactory and he can be appointed
effective to-day SfOP We will absorb his total salary STOP
Appointment Mr. Baldwin similar capacity your company to prepare
documents for ^Gassiar11 satisfactory to me Stop We can accomodate
lr*Davies in offioe in Room 102 our station Vancouver for greater
part of year and for other portion we will have to find other
accomodation. He should consult Mr.Mills regarding this accomodation*
(Signed) 0*J*Williams FORI!   101 &
COPY
ITS
FILE OR CLAIM
Vancouver, B.O. September 23rd, 1952
Captain 0. J. Williams,
General Manager,
British Columbia Coast Steamship Servioe*
Canadian Pacific Railway Company,
Victoria, B.&*
Dear Sir:
I have to thank you for the opportunity to visit Victoria,
and to discuss the accounting procedures with Mr. Marsh and Mrt Bailey.
The system that ydu use in Victoria is undoubtedly the most suitable
for your purpofte, but as was pointed out by Mr. Marsh, your purchases
are recorded in Victoria, but the actual payment is made from Winnipeg,
and your ledger is kept in Montreal.  Whereas, in our operation, the
recording of the purchase, the payment of the bill, and the recording
of it in the ledger, is done where possible in one operation, and
filed as one document.  This,naturally,oauses delayin vouching,
although every voucher can be found, and every entry supported.
For this company to change its accounting system so that
the Cassiaroperations could be recorded in the same manner as that
used by the' Canadian Pacifio Railway would entail additional staff
and expenses, from which there would be no benefit.
At our last meeting in Vancouver, at which Mess**. Tyson,
Marsh, and yourself, together with Mr. McBean aaad I, were present,
you will recall that a suggestion was made that Mr. Davies should
become a C.P.R. employee. It may be(because of the C.P.R. employment
policy) that Mr. Davies will be paid by us, but he will be your
employee, and be located in an office in your building in Vancouver.
We would appoint an employee on our staff to look af*0r the Cassiar
operation and prepare the statements in the normal way, and these
would be sent to yourselves as in the past, together with the
necessary copies to Mr. Davies. Mr. Dailies could then check our
records and our figureslalso any figures in connection with the
Yukon Princess). This would enable Mr. Mills to fieduoe the amount of
time he allocates to this work, because he would be able to leave
as much of the detail to be checked, by Mr. Davies as he thought
proper. Mr. Dnvies1 salary would be charged to the Yukon Princess
operation, and the xaqpixjcsH salary of the employee on our staff
would be charged to the Cassiar operation. FILE OR CLAIM
COPY
Captain 0.  J.  Williams
m
If the above proposal ia acceptable to you, and I sincerely
hope it is, the earlier we can make the necessary arrangements, the
better ift would be from all points of view.  We could always make
the necessary changes in procedures as we went along to eliminate
duplication and difficulties.
Yours very truly,
(Signed)  W. A. Reid
Secretary FORM   101GE
Q
CANADinN   PACIFIC   RAILWAY   COMPANY
TSLSGRAM
FILE OR CLAIM 14089
14089-A
COPY 14068-C
Viotoria, B.C..November 1st,1952.
Department No. 11
f.A.Re id,
Union Steamships Limited, \
'Jartntwttrm-T*- . A _ P.- 1
Vancouver......B.C.
i
Reference your letter September 23rd re appointment
Mr.F.G.Davies as Accountant to look after statement of "Yukon Princess"
STOP Arrangement as outlined satisfactory and he can be appointed
effective to-day STOP Vie will absorb his total salary STOP
Appointment Mr. Baldwin similar capacity your company to prepare
documents for "Cassiar" satisfactory to me Stop We can accomodate
Mr.Davies in office in Room 102 our station Vancouver for greater
part of year and for other portion we will have to find other
accomodation. He should consult Mr.Mills regarding this accomodation.
t
4
(Signed)  O.J.Williams form 101 Ga
U N Qp H
CANADIAN
3 T E A
i i j s()i i M i i s
COPY
FILE OR CLAIM
Vancouver, B.C. September 23rd, 1952
Captain 0. J. Williams,
General Manager,
British Columbia Coast Steamship Service•
Canadian Pacific Railway Company,
Victoria, B.8.
Dear Sir:
I have to thank you for the opportunity to visit Victoria,
and to discuss the accounting procedures with Mr. Marsh and Mr. Bailey.
The system that ydu use in Victoria is undoubtedly the most suitable
for your purpofte, but as was pointed out by Mr. Marsh, your purchases
are recorded In Victoria, but the actual payment is made from Winnipeg,
and your ledger is kept in Montreal. Whereas, in our operation, the
recording of the purchase, the payment of the bill, ana the reoording
of it in the ledger, is aone where possible in one operation, and
filed as one document. This,naturally.causes deiayin vouching,
although every voucher can be found, and every entry supported.
For this company to change its accounting system so that
the Cassiaroperations could be recorded in the same manner as that
used by the Canadian Pacific Railway would entail additional staff
ana expenses, from which there would be no benefit.
At our last meeting in Vancouver, at which Mess**. Tyson,
Marsh, and yourself, together, with Mr. MoBean and I, were present,
you will recall that a suggestion was maue that Mr. Davies should
become a C.P.R. employee.  It may be(because of the C.P.R. employment
policy) that Mr. Davies will be paid by us, but he will be your
employee, and be located in an office in your building in Vancouver.
We would appoint an employee on our staff to look afifer the Cassiar
operation ana prepare the statements in the normal way, and these
would be sent to yourselves as in the past, together with the
necessary copies to Mr. Davies. Mr. Daeies could then check our
records ana our figures^also any figures in connection with the
Yukon Princess). This would enable Mr. Mills to reduce the amount of
time he allocates to this work, because he would be able to leave
as much of the detail to be oheckea by Mr. Davies as he thought
proper. Mr, Dovies' salary woula be charged to the Yukon Princess
operation, and the aaqpfcHjosH salaoy of the employee on our staff
would be charged to the Cassiar operation. ^-yr
COPY
FILE OR CLAIM
M
B D
FORM   101 &
Captain 0.  J.  Williams
\
If the above proposal ia acceptable to you, and I sincerely
hope it is, the earlier we can make the necessary arrangements, the
better 1%  would be from all points of view.  We could always make
the necessary changes in procedures as we went along to eliminate
duplication and difficulties.
Yours very truly,
(Signed)  W. A. Reid
Seoretary. 3
/
/
Q AFiles: 14069; 14089*4; 1406a
YHARMOD   YAWJIAR PilJQ^ HATOAHAD
*-«JB—MuBfti Mi ft ft *
MIAJ3 flO 3J«
1.45 p.m.
Victoria, B.C., Bofember 1st, 1952.
Department No. 11
W^. field,   „ /
Itoion St&amships Limited/
(        -->""' VANCOUVER /...B.C.
Reference your letter September 23rd re appointment Mr. F.G. Davies
as Accountant to look after statement of "Yukon Princess" STOP Arrangement
as outlined satisfactory and he en be appointed effective today STOP
We will absorb his total salary STOP  Appointment Mr. Baldwin similar
capacity your company to prepare documents for "Cassiar" satisfactory
to me STOP We can aoooomodate Mr. Davies in office in Room 102 our
station, Vancouver, for greater part of year and for other portion we
will have to find other accommodation. He should consult Mr. Mills
regarding this accomodation.
O.J. Willi
c.c.: H.A. Mills, Esq.,
Travelling Auditor,
Vancouver, B.C.
For your information.
/Manager, FORM   101C.L"
o
CANADIAN   PACIFIC   RAILWAY   COMPANY
14069
FILE OR  CLAIM      140Q9.&
14068-C
Victoria, B.C., October l?th, 1952,
PBU M&nson, Esq.,
Vice-President,
Vancouver, B.C.
Otear Sir:
Further to my  letter of August 21st last regarding exaain "tion
of the accounts of the as. "Cassiar" by the Travelling Auditor, Vancouver.
Yon will find attached copy of letter of September 23rd from
the Secretary of the Btaion Steamships Limited in connection with this
matter. Mr. Reid called at my office in Victoria about the middle of
September and discussed the accounting procedure with Kt. Marsh, my
/teCQuntant, and Mr. R.S. Braley, Qiief Clerk in that department. They
fully acquainted Mr. Reid with the method of accounting covering our
"Yukon Princess" awl also provided him with a memorandum outlining the
procedure, a copy of which is attached.
A further meeting was held in his office in Vancouver on
October 10th at which time my -Assistant, my Accountant and Mr. H.A. Kills,
Travelling Auditor, were present. Yob will find attached copy of letter
of October 10th from the Managing Director of the Union Steamships Limited
from which you will note that most of the accounting items relating to the
operation of the "Yukon Princess" and the "Cassiar** have now be^n FORM   IOIOin
o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
14069
FILE OR CLAIM       **"
14068-C
Victoria, B.C., October 17th, 1952. -a.
• 2 -
satisfactorily adjusted.
Chi Voyages Mo. 1 to 4 there is an amount of $3,333.67 still
under dispute. At the meeting held last week in the offlee of the
Union Steamships we protested the high charges covering broom, mops,
etc., supplied to the "Cassiar",* two dozen crew mugs, one dozen cups
and one dozen pudding dishes which were requisitioned on October 13th;
pillow and curtain material requisitioned on November 22nd and December
31st; the enormous quantity of rope supplied in September and October;
and certain repair work which was carried ont in December by the Vancouver
Pipe Works, one job amounting to $639.23 and the other amounting to $302.20.
Mr. Reid said that he would look into the question of those charges and
write us later. Be is at present on vacation and will not be hmmk for
approximately two weeks.
At that meeting we requested that all items supplied the
"Cassiar" be included in requisitions and duplicate marie available
to the Travelling Auditor when he makes bis inspection. Mr. Beid
agreed to this.  He was also asked to show full details covering
the «se of the lift truck and the disposition fully shown on the
bills.  He said he would have this done. FORM   101G.L1
O O isr\
CANADIAN   PACIFIC   RAILWAY   COMPANY ^L
14089 {ST
FILE OR CLAIM    1^ ^Sg^
14066-C
Victoria, B.C., October 17th, 1952. -a
W, Hansen, E;&. - 3 -
The Secretary of the Union Steamships has now completed
details of the revenue and expenses of the "Cassiar" covering
voyages 1 to 16.
My Assistant actually looked into the accounting work
involved and there is no question that our Travelling Auditor
had a most difficult time in getting the information necessary to
make a proper check. However, we now have every hope that as the
problems which had confronted us from the outset have now been
eliminated there.should not be too much difficulty in having the
checks made more promptly. Notwithstanding the many difficulties,
Mr. Mills h'-s done a splendid job.
You will note in the penultimate paragraph of Mr. Reid's
letter of September 23rd it was suggested that Sfc. Fred Davies,
Accountant for the Frank Waterhouse and Company of Canada Limited,
be utilized IQQ%> to prepare the statements covering the operation
of the "Yukon Princess". I stated in ay private letter of June 10th
that Mr. Davies did not have free access to the Obion Steamships
accounts and that he was merely handed certain statements from which
ho had to prepare the operating expenses of the "Yukon Princess". It was FORM   I0H2S
O Q
CANADIAN   PACIFIC   RAILWAY   COMPANY
14069
14089-A
FILEORCLA.M     ^(jfc^
Victoria, B.C., October 17th, 1952. -a.
jgj., Wbijisop,, fesa,. «4-
suggested that Mr. Davies, who is entirely familiar with the work
and who is undoubtedly the most suitable person to handle the
preparation of these statements, be used exclusively for this
purpose. Ycu will note that Mr. Reid is now in accord with this
suggestion.
Under the proposal Mr. Davies would still remain en
employee of Frank Waterhouse and Company of Canada Limited and
the details of the arrangement are fully outlined in Mr. Reid's
letter. However, you will note that 9m.  Davies would have to be
located in one of our offices in Vancouver. I would recommend
that this arrangement be approved and trust that you will be able
to arrange an office for Mr. Davies in our station building in
Vancouver.
P A copy of this letter is being sent direct to the Auditor
r
of Agencies,  Montreal,  for his information.
Yours faithfully,
c.c: H.A. Mills. Esq.,
Travelling Auditor,
Vancouver, B.C.
Manager.
For your information.
O-'tZVy
Manager. ~r 	
COPY O
UHI01!   STEAMSHIPS   LIMITED
Office and Pier Foot of Carroll St.,
VSncouver 4* B.C.
Septeaher 23rd, 1952.
Captain J. 0. Williams,
General Manager,
Canadian Pacific
Victoria, B.C.
SSjPt*"'
I have to thank yoa for the opportunity to visit Victoria, and to dle-
Urn accounting procedures with Hr* Marsh and Mr. Bailey. 13i© system that
ym mm in Victoria la undoubtedly the neat suitable fca? your purpose, hut aa
was pointed oat lay Up. Marsh, your purchases are recorded la Victoria, but the
actual payment Is made fro® Winnipeg, aad your ledger is kopt ia Montreal*
Whereas, in our operation, the recording of the purchase, the paysant of the
bill, and the recording of it in the ledger, is done where possible in one
operation, and filad as on© document* this, naturally, causes delay in
although every voucher mam he found, mo& every entry supported*
For this company to change its accounting system so that the Cassis*
operations could be recorded in the same winner as that used hy the Canadian
Pacific Railway would entail additional staff aad expanses, eras which there
would b© a© benefit.
hat he will he your employee, mid be located ia an office la your
Vancouver. Me would appoint aa employe m our staff to look after the
operatic® mod prepare th© statements ia the aorraailway, aad these would Ira sent
to yourselves as in the past, together with the necessary copies to I*. Davies*
Mr. Davies could than check our records and our figures (also any fi;iires ia
connection with the Yukon Princess)* This would enable Mr. toils to reduce
the amount of time ha allocates to this work, because he would be able to
leave as audi of the detail to be checked by Mr. Davies as he thought proper.
Up. Davies1 salasy would be charged to th© fttkon Princess operaticm, aad the
unlaw of our aanlovee would be ehaaraad te the ftmmmiai> ©Deration.
m^%mmmmtmijj    WB     %pitp#»   «pagMii*%F^y 'mr w    w*ff*»*»'i*    mmm   mmm^^mm &^**m    **mr     mm mm    mmw^mmm*m<mnm^     *mjj**m<m■ w»mmw*^mm^
If the above proposal is acceptable to you, aad I sinoerely hops it
is, the earlier we can make the necessary arrangements, the better it would be
ffeoa all points of vie»* ¥e could always sake th© necessary changes in proas we west along to eliminate duplication and difficulties*
very truly,
in* a* m&
\
/ O
wxxm BTiarnira   usstpbd
Office and tier Foot of Carrall St.
VANCOUVER, B.C.
October 10,1952.
Your files H068-C
U099
U089-A
Capt. O.J. Williams,
Manager,
B.C. Coast SfeoajBshir. Service,
Canadian   asiflc Hallway Company,
Victoria, B.C.
Dear Capt. Williamst
X refer to your nrlvata letter of July 31st regarding certain
items of expense relatin- to the lUKDM rpjliGBSS and CASSIAR which
have sines been discussed by your Auditor and our Accenting Department here. I believe that these have new all been disposed of in a
satisfactory sanner and that a basis has been established to avoid
any recurrence of confusion in charges| however, should there be any
of those matters outstanding I will be glad to have you let me know
and I will ask tr. ^eid to fix them up*
I believe he dealt altb a number of them on his recent visit to
Victoria which he has reported as being most beneficial.
lours very truly,
(Signed) G. IfcBsan
Managing Director.
COP? I
FORM  102 QlK
CANADIAN    PACIFIC    RAILWAY   COMPANY
fileor claim   G-12 33 5 9-Spl. 477- A
Montreal,  October 9,  1952
Mr. H.A. Mills,
Travelling Auditor, • AIRMAIL
Vancouver, B.C.
S/S "Cassiar"
I have your wire of October 6th, advising
that you expect to mail October 7th report for Voyage Five,
together with statements of adjustments for the first five
voyages.
As this vessel has now made about seventeen
voyages under the joint arrangement, you will appreciate that
the audit of the voyage accounts submitted by Messrs. Frank
Waterhouse and Company is falling too far behind and must be
brought quickly up to date.
Although you encountered considerable
difficulty in checking the first four voyages as various expenses
were included for which Messrs. Frank Waterhouse and Company
could not explain their figures, I presume that for the
subsequent voyages arrangements were made for all the necessary
information to be available so that you could readily audit the
accounts.
Messrs. Frank Waterhouse and Company have
completed and submitted voyage accounts for many voyages and it
is essential to have your reports with statements of differences
voyage by voyage, so that all points can be investigated promptly
by the officials concerned and any adjustments made in a
subsequent open voyage account without undue delay.
For months I have been trying to get your
lists of differences on these voyage accounts and. cannot understand
why it should take so long to furnish this information. o o
CANADIAN    PACIFIC    RAILWAY   COMPANY
FORM 102 Qjh
FILE OR CLAIM
-      2      m
Up to the present you have only sent me
reports for the first four voyages. Surely each account can
be checked in a matter of days in order to be in a position to
list the differences for further investigation by Captain
O.J. Williams, so that whatever adjustments may be necessary
can be made through a later open voyage accounto
On receipt of this letter will you please
advise me by wire just what is the present position of this work
and when you expect to have the reports brought up to date.
4ay^7^
WR/RMB Auditoi*~~of Agencies Vancouver, B.C., October 11th, 1952.
Mr. D. A. Mcintosh,
Auditor of Agencies,
Montreal, Qo.e.
S. S. Cassiar
Referring to your letter of September 16th,
file G-128S59, enclosing copy of Mr. Harvey's letter September
8th, file S-70319, regarding outstanding of (pi.£81.36 at
Tadanac, B.C., covering Vancouver terminal charges on zino
concentrates moving from Tulsequah, B.C. in October 1951
via S.S.^Cassiar" and S.S.HJfaJcon Princess".
The tfrank Waterhouse Company bill the
Coastwise Pier Ltd« with steamer earnings to Vancouver, and
the Coastwise Pier Ltd. in turn bill the C.P.R. with these
steamer earnings plus terminal charges of wharfage, oar loading,
debagglng, etc., which charges are advanced by the C.P.R. to
Tadanac, B.C.
Terminal charges on the shipments mentioned
were not paid to the Frank Waterhouse Co.
Travelling Auditor, 1
o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FORM   102A(fi)
FILE   OR   CLAIM C—53
Tadanac, B.C. Oct. 1st, 1952,
H.AJttlls,  Esq.,
Travelling Auditor,
Vancouver, B.C.
In reply to your letter of Sept. 29th in connection with my
outstanding amount of #1,281.36 covering terminal charges at Vancouver on
shipments zinc concentrates ex Tulsequah, B.C.
I am sending copy of my letter to Mr. Harvey, Ass't General
Freight Agent and also copy of corrected freight pros on this outstanding.
We received PPO for $57.75 from Vancouver Wharf clearing a portion of the
carloading charges. Difference of $1281.36 outstanding was cleared to-day
by Mr. Brooks* File No.  328757.    File is now closed.
A.J.Cleeton,
Agent. *
FORM    IOIQiNjI
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM       Q—53
Tadanac, B.C,    August 22nd, 1952.
F.S.Harvey, Esq.,
Assistant General Freight Agent,
Vanoouver, B.C.
In reply to your letter of August 20th, 1952 your File E.70819
in connection with our outstanding $1339,11 on various cars of zinc concentrates
ex Tulsequah, B.C., this outstanding reduced to $1281.36 ^7 Vancouver Miarf
PPO waybill 25846 August 15th, 1952.
I am attaching a copy of ay corrected pros showing the original
outstanding amount on each. As Vancouver Wharf baA reduced the carloading
charges from $1.20 per ton to $1.08 per ton, this has reduced oar outstanding
"by $57.75. Below is outline of our outstanding of which we require clearance.
PlD. 25295    mmm o/s $860.43
Pxo, 25300     0/S $215.18     «
$1075.61
Less PPG adjusting C/kdg 44.51 .... Balance 0/fe      $ 1031.10
Pro. 26522     o/S $263.50
Less PPO adjusting C/idg 13.24 .... Balance 0/S      $    250,26 „
Total  still outstanding $ 1281.36
Please arrange clearance of our outstanding amount as soon
as pos itsle, as Audit Of ice    is pressing usfExplanation as to why this
so long over due.
A.J.Cleeton, WHEN USED FOR FREIGHT TO ORDER OR C.O.D.    ^^
insert "ORDER" or "C.O.D." here ./>,
~i&^M' -
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JDojj^ignee & Destination       Itop'cAR AT~
r
Form 2774
STATION RE£0^D of FREIGHT BILL        4
L,
iEET NO.
AGENT <CPR>
TADANAC       «
DATE
CANADIAN PACIFIC RAILWAY CO.
From, Number, Station
Waybill Date
Shipper's Name
BC AUG    5/52 f* THOMAS/ CHAPMAN
<
WAYBILL
NUMBER
V$km
No. of Packages
Description of Articles and Marks
P?mWm for 57 75 i
OF CARLOADI&G ON
SHPTS
CONCENTRATES SEE COPIES
STATEMENT ATTACHED MR
HARVEYS f*LE E68965
AVAILABLE    S/b JULY
F 6©3@*
9r
TOTAL
Car Initials & Number
UNDERCOVER
Weight Rate Freight
Car Transhipped
Advances
Prepaid
57 75
nnA
rrw
Collect
BLH re
- °2 rt i
re*- o
■° c S-S S-3
SsSEmo
■SS       J
<< H
3
Station
tm   m
Date
TADANAC     B,\
OCT
Customs Report No.
COF
25TH-51
Pro. No.
FORM 12F-4
'ED
25295
M        CMS   CO   LTD Sheet No.
The    CANADIAN    PACIFIC    RAILWAY   CO.    requests your
order as to the disposal of the undermentioned freight
Way Billed From
(fANOPUVER   VHARF BC OCT 5TN-S1     31423 U/C
Connecting Line Reference
EX  SS YUKON fRINCESS
S=    ■d    c
-<=g      o
£    '-°f   1
Ills,I
Sog^ 8 g>
w © ■" ra c E
.52 *- ts o «-o
.c "o 03^:>ire
£«S-gc'S
-o ot a..2 «	
HP£S
~T3 ™*J kjo)
E-— 03 is c5  ■
01*11
fefsil
•sil-il^TER RATE S.50 TON
Date of W. B.
Series and No. of W. B.
Original Point of Shipment
Initial and No. of Car Consignor
CMS CO ITS	
Original W. B. No. and Date
Original Car
ARTICLES AND MARKS
AS BILLED	
ADVANCE  ONLY WB 03VERING VESSEL AND TERM
AND CARLOAD! M3  CHARGES /
Z? 339751*'VB 31395,     CP 340179 >B 31396
CP 353131''WB 31397
MANIFEST WEIGHT
m* ***** m. mm mm. mm cm m,    i ■■' wmmk
S CORRECTED
GP 339751    m 31395
CP 353131   JWB 31397
At 3
CP 353100/WB"'S*398
593400 LBS
ADV
WB 31396
MANIFEST #E»QHT
LOADING   -1*20  TON
CP 340179
CP 353100    WB 31391
593400 LBS5
DE-BAGGfNQ       1?20 T0*|
CARGO .04  TO
Make cheques payable to order of Canadian Pacific Ry.   Mail to Local Freight^Agant.-
WEIGHT
ANCE4... ,#
ADVANCES,
mmmmm m *»** •* •■«
OUTSTANltl
RATE
«*«*»«■«
33
«6..
Deliver to_
Del'd by_
CHARGES
4106^33
m
3245.90
m mm «fr *»«»S«'«»*
860.43
-Consignee
Per_ '■n " »1l
c o 5 °
-d£ » g
c reo
'•o o
c 5 ra o ^ «
§5*4 |£
iSi-sII
© fe o S ;=
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ip » ra ■—   *
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5 --Q is « 55 =:
© tt°Q = »
o^ q.© o z.
© rtU- o)C c
id c-^-o ° °
— ^tf ore©
Station
TADANAC
Date Customs Report Nr
CORf
OCT 25TH-51
Pro. No.
X 25300
FORM 12F-4
m       CMS CO LTD
The CANADIAN PACIFIC RAI
order as to the disposal of the undermentioned freight
Sheet No.-
CO.    requests your
Way Billed From
Date of W. B.
Series and No. of W. B.
Initial and No. of Car
X
Consignor
VANCOUVER s^HftR—BC—OCT 1QTH-51     31727 CP 339917       CMS CO LTD
Connecting Line Reference Original Point of Shipment Original W. B. No. and Date Origi
Connecting Line Reference
FX  SS  WKQU  PRINCESS
rtginal Car
EX  TULSEQUAH
_o o (d o
7,~W
w o >
© „ ° =
©-ox: ©~ ©
-p   ©-M .£)   ©"U
© w c o^ —
J3 c ©_c £•-
= * © ©<
j:
SlSE-ig
i5E£-So"-
"= H
<<        1-
ARTICLES AND MARKS
AS  BILLED	
ZINC  CONCENTRATES TADANAC NET
VALUE 60.00   PER T0N*D CLARED**-*—*«-—
MANIFEST WEIGHT 74.2 TONS	
4§j;§f£&GTED " "~~~"
ZINC CONCENTRATES m
MANIFEST ^EfGHT 74.2 TONS,
L0ADING
1"20 TON
WATER RATE Sj50 TON
DE -BAGGING    1?20  TON
cheques payable toGrtftrbf
n Pacific Ry.    Mai I to Local Freight Agent.
WEIGHT
147280
ADVANCE?^ TERN
ADVANCES
mt-ym ^m     **%.*&% I ***- <i>   w V*   l»
OUTST^DIMG ,
RATE
1151
TERM
Deliver to_
Del'd by_
-Consignee
CHARGES
617.60
1026.93
811.75
.  215.18
Per_ o-d*;
. o)c-£,
rafcre.?
■u£ .8   •;
.E "O        "S
1=   -    g
-<= g    .2
©  '■a~  s
S *J ©       Pv.
p "<£:.- >£
*-» © J3 ©J C .E
■^ « ©..2 td —
1»8S«©
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-*= »5*-.E
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is §v© ° §
Ssl-sll
© to c ot= —
fill's
SSI|lf
u= £
<< I-
Station
tadanac   b.l.
Date Customs Report N Pro. No.
CORk      "D
NOV 8TH-51 26522
M
Sheet No.
CMS CO LTD
The    CANADIAN    PACIFIC    RAILWAY   CO.    requests your
order as to the disposal of the undermentioned freight
Way Billed From Date of W. B. Series and No. of W. B.
VaNCOUVFR WHARF BC OCT 24TH-51 33774
Connecting Line Reference Original Point of Shipment
EX  TULSEQUAH EX  $S CASSIAR
Initial and No. of Car Consignor
ll/£ CMS CQ OTD	
Original W. B. No. and Date
Original Car
•2
ARTICLES AND MARKS
IS BILLED
Cp 339624    WB 33772 OCT 24TH
Dp 339286    WB 33733  OCT 24TH*
MANIFEST WEIGHT      90.862 TONS
ADVANCES,.
%S CORRECTS©.
CP 339624%WB 33772 OCT 24TH
CP 339286/ WB 33733 OCT 24TH
* 90.862 TONS
LOADING       1.20 NET TON
WATER  RATE 8?5Q  TON
IDE-BAG it NG       1*20  TON
C A¥^Sftf1e(|ues Pa>at>le '° ol^fiS?f ^(Tliln Pacific Fly-    Mail to Local Freight Agent.
WEIGHT
AIIVA CES
4 mmmmm — .^. -^ a-,
OUTSTANDING ...
RATE
Deliver to_
Del'd by_
.Consignee
CHARGES
1257.53
IP
994.03
^7m^t'
7-
7^
A
Per- v/
Vancouver, B.C., September 29th., 195H,
Agent,
Tadanac, B.C.
I understand that you are carrying an outstanding
of #1,281.oo  covering terminal charges at Vancouver,(wharfage,
handling, and earloadingj, in connection with zinc concentrates
which movea from Tulsequah, B.C. to V?ncouver, B.O. on the
S.S."Yukon Princess" and the S.S."Cassiar" during the month of
October 1951.
Would you please advise how this amount is made
up, giving if possible waybill particulars, car numbers, and
weights.
Travelling Auditor. FORM  102
o o
CANADIAN    PACIFIC    RAILWAY   COMPANY
FILE OR CLAIM G—128359
Montreal, September 16, 1952
Mr. H.A. Mills?
Travelling Auditor,
Vancouver, B.C.
S/S "Cassiar"
Please note copy of Mr. Harvey's letter
of September 8 attached, concerning an outstanding of $1281.36
at Vancouver Wharf for wharfage, handling and carloading,
absorbable out of r ail earnings on concentrates ex S/,3 "Cassiar"
unloaded at Pier H.
I presume shipments were handled by the
Coastwise Pier and wharfage and carloading paid to them direct
and not to Frank Waterhouse & CompanyT'
If to Frank Waterhouse and Company, has the
vessel been correctly credited with the earnings?
''C
/J^
/m^'
JR/RMB Auditor of Age
Auditor of A^ertcies
/   ,   PJfiA
I
n        y>
/ p n p y
—     \J     *_/     I        J. -^ FORM   lOI
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR  CLAIM E- 70819
Vancouver, B.C. 8 September 1952
Mr. H. Arkle (2)
Freight Traffic Manager,
Winnipeg, Manitoba
Referring to your file FCSF 533-0, with' respect to
absorption of terminal charges at Vancouver, B.C. on Concentrates
moving into this port by water, handled by Frank Waterhouse & Co„
of Canada Ltd., for furtherance to Tadanac, B.C.
Attached are papers in connection with Tadanac, B.C.
outstanding totalling §1281e36, covering terminal charges on
several cars of Zinc Concentrates ex Tulsequah, B.C. on the
S/S "Cassiar" and the S/S "Yukon Princess", which moved through
Vancouver during the month of October, 1951o
Terminal charges on these concentrates consisted of
=500 per net ton Wharfage, |1.20 per net ton Handling and |1.08
per net ton Carloading, a total of v2„7# per net tonQ
This traffic moved from Vancouver, B.C. at rate of
#12,03 per net ton, as published in item 120 of CP Rly. Tariff
W.110-C, which Item provides that when shipments are handled
direct from ship's slings over our Dock the rate includes Wharfage,
Handling and Carloading charges.
Frank Waterhouse & Co. of Canada Ltd.'s steamers
would normally dock at our facilities, but for our own convenience
to ease the situation on our wharf, they have been discharging at
Pier &,  which they use as a terminal.
Will you please arrange clearance,,
(sgd.)  F.S. Harvey
Asst, Gene Frt. Agent
cc:  Mr, D.A. Mcintosh, Montreal.       • ■
Your letter 4th inst., file A-135407-J. FORM   101 Qgg,
0 Ol muk
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE  OR  CLAIM ^P^
14068-D
es**"8"*^    Victoria, B.C., September 8th, 1952. -a.
W. Hansen, Esq.,    I
,^"Vice~President,
"-*      Vancouver, If,C.
Dear Sir: X.
With reference to your letter of the 4th instant, file
100,116, regarding differences in the operating cost of the "Yukon
Princess" and the "Cassiar".
The Comptroller of the Union Steamships Limited is expected
to arrive in Victoria this Friday to further discuss the matter. I
shall write you after his visit.
I might mention that he has informed ne a delay in
finalizing the statements has resulted owing to illness of himself
and Mr. H.A. Bills. I understand from him that with the exception of
one or two items which are still under dispute Mr. Mills is satisfied
with the adjustments that have been made.
fours faithfully.
7'
/
Manager.
.c«:    H.A. Mills,  Esq.,
Travelling Auditor, Vancouver, B.C.
For your information.   ^P 0 •
0 'J '
Manager< FORM   101 £1"
o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
14 0 68-8
Victoria* B.C., August 21st, 1952* -;
0,^» tel3&9ki Esq.,
vJmtfrtor of Agamsies,
Dear Sir,
Further to ay  letter of the 11th instant* your file
G-128359, regarding examination of the accounts ef the s.s. "Cassiar1*
by the Travelling Auditor, Vancouver*
0a Aegnst 13th, along with my Assistant and Accountant,
I met the Managing Director and the Comptroller ef the Ohion Steamships
Limited ia Vancouver, to fully discuss the contents of my  letter ef
July 31st, I pointed out to then that as the "Vulcan Princess* and the
"Cassias" were similar ships, and were, generally speaking, oper ting
la the sane service, that the expenses should be comparable*
The Managing Director ef the Union Steamships is
arranging for his Controller to cone and spend a day er two with ay
Accountant la the near future, to acqaaint him with our accounting
methods. % Accountant is arranging to prepare a statement for the
Controller of the Union Steamships, te show the basis of all charges*
As the crews are practically the same there should be
very little difference in the expenses, aad I informed Mr. McBeaa that
where there was a large difference between the "Yukon Princess" and FORM   JOlQgP
m ■
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
14 0 6 8-0
Victoria, B.C., ugust 21st, 1952.      -r
D.A. Mcintosh* Esgf      - 2 -
the "Cassiar" ia any item, that we should have a fall explanation* He
agreed te have this done*
The following day my Assistant aad Accountant, along
with He* H*A* Mils, Travelling Auditor, again met the Comptroller ef
the DMoa Steamships* The Comptroller of that company mas ©ace agaia
informed of the necessity of maintaiaing uniformity, with respect te
charges, and he said that he would iaaediately take the necessary steps
to have this done*
Mr. Mills has informed me that he Is still examining
the books of the Union Steamships Limited*
I am sending a copy of this letter to ttc. Mils for
his Information aad record.
Yours f ithfully,
Manager.
c - H«A. Mills, Esq.*
Travelling Auditor,
Vancouver, B. C*
This has reference"to recent conversation with Mr* Tyson*
$ rJ * (7jjU«*7-—'
Manager* o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
Vancouver, B.C., August 21st, 1952.
Mr. W. M. Harrison,
Assistant to Vice-President,
Vancouver, B.C.
Dear Sir;
Replying to your letter of August 6th and tracer
August 14th, file 100,116, regarding joint operation of the S.S.
"Cassiar".
Check of Voyages 1 to 4 has been completed and
statements of differences forwarded to Auditor of Agencies,Montreal,
ana to Captain 0. J. Williams, Kanage^, B.C.Coast Services,Victoria.
Statement of Voyage 1 went forward June 20th, Voyage 2 July 22nd,
Voyage 3 July 25th, and Voyage 4 July 29th.
Captain Williams wrote Mr. G. McBean, Managing Director,
Union Steamships Ltd..July 31st, asking if statements were acceptable
to the Frank  Waterhouse & Co.  Since receipt of that letter
Mr.
McBean has
had his
staff
working
on the differences
and
I
do
not
believe
Captain
Williams
has yet
been given a reply.
(
Yours
truly,
i
travelling Auditor. m
MAILGRAM     ^7
'
VANCOUVER, B.C., August 14th 1952.
- 100,116 -
H.A. Mills, Esq.,
Auditor,
-VANCOUVER,  B.C.
Please hurry your reply to my letter of
August 6th in connection with check of the operation of
the S.S. "Cassiar".
W.M. Harrison. FORM   102AQiN,,L
o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR  CLAIM        -     100,116     —
Vancouver, B. C, August 6, 1952
H. A. Mills, Esq.,
Auditor,
VANCOUVER, 3. C.
Dear Sir:
Will you please advise if your check of the operation
of the S.S. "Cassiar" is completed yet, and ±$  not, when do
you expect it will be completed.
Yours truly,
Assistant to
Vice-President Vancouver, B.C., July 21st, 1952.
Captain C. J. Williams,
Manager, B.C.C.S.,
Victoria, B.C.
Dear Sir;
with Mr. Tyson.
S. S. "Cassiar"
With reference to telephone conversation to-day
Herewith one copy of statements of Heeeipta
and Disbursements and statements of differences in connection
with Voyages 1, 2 , 3 & 4 of the "Cassiar", which you wish to
forward to Mr. G. McBean, Managing Director, Union Steamships,Ltd.,
Vancouver.
Would you please let me have a copy of your
letter to Mr. McBean.
Yours truly,
Travelling Auditor* FORM  102 Q.I"
o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
FILEOR CLAIM G—128359
Montreal, June 24, 1952
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S/S "Cassiar" Voyage No. 1
Referring to your letter of June 20,
It is observed you have increased the revenue
collectible by Frank Waterhouse & Company from $21,799.02 to
$>22,3$5.95. * presume they are in agreement with this change
and the difference of $5S6.93 will be taken up, as a separate
item, on a subsequent voyage. Please follow up and advise.
Concerning the reduction of #1,000.00 in B.C.C.S.
collectible revenue, representing an estimate for the carriage of
Government mail, you will find on referring to my letter of
February 12, that you were asked to contact Mr. Patterson, General
Mail & Baggage Agent, Vancouver, for actual amounts. Mr. Patterson
renders accounts by voyage to the Post Office Department for
collection.
I presume you have seen Mr. Patterson in this
instance and you are satisfied no Government mail was carried on
this voyage. When adjustment is eventually made, it should be as
a separate item, quoting particulars of the correction.
For transporting American Railway Express
shipments and for passengers with automobiles, I presume method
of accounting for revenues is satisfactory.
Commencing with your next report, I would prefer
that your statement of differences take the following form: o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM 102 C.IN
FILE OR CLAIM
Revenue BCCS as per B/S
Srculd be        -
$13,261.72
12.361.72
$ 1,000.00
Explanation
Estimate a/c Govt, mail Contract
No mail carried
To be deducted in Voyage No.
Expenses Frank Waterhouse
& Company.
Disbursements for meals
Should be  -
Disbursements for stores
Should be
Give particulars briefly or say
that Frank Waterhouse & Co.
$ 2,373*03,, in agreement and quote Voyage
2.157.30*-' ^No. on which correction will be
$  215.73 '*   made
$ 4,245.66
3,672^
1  566.11
/L
/€>
Will you be kind enough to follow this procedure
and sign the copy of Frank Waterhouse & Company's balance sheet that
you submit, with notation that it has been audited and found correct,
or exceptions as per list attached.
,+ '/,»/ /Aat^ ^yi rv, (2f*~sx £/*~*r
'>'/>7o
Y*?>   %
^/RMB ,     jjfa
PleYaT^Y.   Ps   P**-&€u*X7Y>yt-J
Y YCo-*& , »*
/ /       /    A a^
<3-(/tecA^tirw    <&Yo+-Pl   A?   e- e.<*nc&j{,cl     *,j cTtPmXJtPTTff-
Aa.YYfLTP9(%y
Auditor of Agencode
TlJWd^       c>
P/im
6UKjO&o Y1&    r M.     7&e     TTti
J
ym ***
Age o o
CANADIAN    PACIFIC    RAILWAY   COMPANY
FORM 102 C.IN
FILE OR CLAIM
G-128359
Montreal, July 28, 1952
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S/S "Cassiar"
I have received your letter of July 22,
to which is attached audited balance sheet and statements of
differences for Voyage Nd. 2.
In one of the statements of differences
the amounts appear to be items that you cannot trace through
the Ledger, nor has Frank Waterhouse & Company produced Vouchers
to cover although the amounts have come into the balance sheet
and form part of the expenses charged against the vessel for
operation. I presume a request has already been made to Frank
Waterhouse & Company for their work sheets or other documents
from which they must have prepared the balance sheet. I am sure
someone must be able to advise you the source of all these
amounts for expenses and if any adjusting Journal entries have
yet to be made.
You have a note at the bottom of this list
stating that all adjustments on Voyages 1 to 4 are to be made
on Voyage 5. Am I to understand Frank Waterhouse & Company are
in agreement with you on all differences and ready to reverse
the amounts? Is it correctly understood that no balance sheets
have been rendered subsequent to Voyage 4?
Concerning the other two statements of
differences, it is presumed these amounts have been charged to
the vessel under the headings listed but hhat the amounts, in
your opinion, are not correctly chargeable to operation.
I note similar statements of differences in
connection with your audit of Voyage No. 1. When submitting
your reports to me, it is understood copies are also sent to
Captain C.J. Williams, Manager, B.C.C.S., Victoria, and I am
wondering what action that gentleman has taken with respect to
these differences and if he has been prompted to consult with
Frank Waterhouse & Company for clarification and ultimate
adjustment. FORM 102
o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
/>*,<fA
I presume you availed yourself of\#ne
opportunity to discuss with either the ComptrollerP)f  the
Frank Waterhouse Company your difficulties in checking the
Voyage accounts and your inability to obtain all of the
Vouchers and explanations that were necessary.  I am sure
either of these gentlemen would be glad to assist you in
overcoming many of your problems, so far as their records are
concerned.
With respect to Government Mail earnings, I
might say it is observed that Voyage 1 of the S/S "Cassiar"
covered period September 15 to October 17, and Voyage 2 October
18 to November 10, while according to the Voyage schedule I have
on my file, the last sailing of the "Princess Louise" from
Vancouver was on November 10, therefore, there should be no
mail earnings on Voyages 1 and 2 of the S/S "Cassiar". Am I
not c orrect?
Concerning my remarks in my letter of June
24, it was intended to make it clear that in effecting adjustment
of Account^ corrections upon which both parties were agreed,
whether additions or deductions to Revenue , these should be
made on the next open Voyage by separate entry. Corrections
in Expenses should be handled in the same way.
Where there is more than one item, separate
list with particulars may be made and total only carried to the
balance sheet.
In conclusion, I might say that it was
understood after completion of Voyage 1, that your audit of the
subsequent Voyages would not take nearly so long to make.  This
does not seem to be working out as anticipated.
Make your reply in duplicate.
Pa.7rr£77
JR/RMB Auditor of Agencies
Agenci CANADIAN   PACIFIC   RAILWAY   COMPANY
14068-C
COPY 14089
FILE OR CLAIM    14089—A
Victoria, B.C., July 31st, 1952.
PRIVATE
G. McBean, Esq.,
Managing Director,
Union Steamships Limited,
Vancouver, B.C.
Dear Sir;
The statements of revenue and disbursements for the first
four voyages of our "Yukon Princess" which were accepted by the
Frank Waterhouse and Company of Canada Limited, you will observe,
show a net operating profit of $21,916.08,while statements
originally submitted by your company Covering the operation of
the "Cassiar" for the first four voyages indicated a net loss of
113,361.07.
We have subsequently received an amended statement from
the Frank Waterhouse and Company of Canada which credited certain
items and consequently reduoed the net loss to $7,999.06.
The TPavelling Auditor,Vancouver,who has completed his
examination of your books covering the first four voyages of the
"Cassiar" has submitted statements as per copies attached. These
statements indicate that certain items have been shown for which
he cannot find substantiating entries in your ledger. You will
alao note that many of the items differ in his statements from
those shown in your records.
Supervision on certain items has been shown, whereas in
the case of the operation of the "Yukon Princess" we have not
shown siuilar charges.
Interest on pallet boards for the first four voyages
was assessed on the basis of 5$ for eaoh month, instead of bfo
per year.
On November 8th, 1951, I suggested that Mr. F. Davies be
officially appointed as joint accountant to take over the
necessary statements resulting from the joint operation of the
"Yukon Princess" and the "Cassiar". It was felt, that in view of his
experience and by having the one accountant loo|(after the FORM 102
CANADIAN    PACIFIC    RAILWAY   COMPANY
FILE OR CLAIM
-2-
preparation of statements covering the two ships we would have
statements made on identically the same basis with corresponding
charges.  It would appear from the attached statements made up
by Mr. Mills that the charges are not being compiled in a similar
manner.  In order to have the same results for the two vessels
which are operating in the same service, I am sure you will agree
that it is most important that the statements be compiled on a
similar basis. I would, therefore, suggest that Mr. Davies be
appointed to look after this work and I hope that you will concur
in my recommendation.  In order to have this matter straightened
out I hope that you can have Mr. Davies appointed as soon as
possible.
In the meantime to enable our Travelling Auditor to
compile similar statements of revenue and disbursements covering
the first four voyages of the "Cassiar" for submission to our Audit
Department in Montreal, I shall be pleased to know if these
statements as prepared by Mr. Mills are acceptable to you.
Yours faithfully,
(Signed)  0. J. Williams
M A N A G 1 R. o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
14068-C
14089
F0R1I   101 &
F.LE OR CLAIM      ^^
Victoria, B.C.,  July 31st,  1952.    -a
G. McBeanrfis^ML
Managing Diltector,
Union Steamships Limited,
Vancouver, B.C.
Dear Sir:
The statements of revenue and disbursements for the first
four voyages of our "Yukon Princess" which were accepted by the
Frank Waterliouse and Company of C nada Limited, you mil observe,
show a net operating profit of $21,916.08, while statements originally
submitted by your company covering the operation of the "Cassiar" for
the first four voyages indicated a net loss of $13,361.07.
Me have subseqaently received an amended statement from
the Frank Waterhouse and Company of Canada which credited certain
items and consequently reduced the net loss to $7,999.06.
The Travelling Auditor, Vancouver, who has completed his
examination of your books covering the first four voyages of the
"Cassiar" has submitted statements as per copies attached. These
statements indicate that certain items have been shown for wldch he
cannot find substantiating entries in your ledger. You will also o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
file or claim ,  July31st,  1952.    -a.
Files 14068-C
14089
14069-A
G, MgPeaPt fisq* - 2 -
note that many of the items differ in his statements from those
shown in your r cords.
Supervision on certain items has been shown, whereas in
the case of the operation of the "Yukon Princess" we have not shown
similar charges.
Interest on pallet boards for the first four voyages was
assessed on the basis of 5$ for each month, instead of 5% per year.
On November 8th, 1951, I suggested that Mr. W.  Davies be
officially appointed as joint accountant to take over the necessary
statements resulting from the joint operation of the "Yukon Princess"
and the "Cassiar". It was felt that in view of his experience and
by having the one accountant look after the preparation of statements
covering the two ships we would have statements made on identically
the sane basis with corresponding charges. It would ap ear from the
attached statements made up by Mr. ftfills that the charges are sot
being compiled in a similar manner. In order to have the same results
for the two vessels which are operating in the same service, I am sure
FORI! 101 CS o
CANADIAN   PACIFIC   RAILWAY   COMPANY
file or claim ' ,  July 31st,   1952.    —a.
Files 14068-C
14089
14089-A
— 3 —
you will agree that it is most important that the statements be
conpiled on a similar basis. I would, therefore, suggest that
Mr. Davies be appointed to look after this work and I hope that
you will concur in my recommendation, In order to have this matter
straightened out I hope that you can have Mr. Davies appointed as
soon as possible.
In the meantime to enable our Travelling Auditor to
corapile similar statements of revenue and disbursements covering
the first four voyages of the "Cassiar" for submission to our Audit
Department in Monteal, I shall be pleased to know if these statements
as prepared by Mr. Mills are acceptable to you.
Yours faithfully,
FORM  101 &
Manager.
c.c: H.A. Mills,  Esq.,
Travelling Auditor,
Vancouver, B.C.
For your information. A /j, tyJ^*^
Manager. CANADIAN   PACIFIC   RAI
Yc COMPANY
14060-0
FILE OR CLAIM
Vict ria,  B.C.,  July 9th, 1952. -a
S.S. Rumsey, Esq.,
^strict Accountant,
Vancouver, B.C.
Dear Sir:
:ith reference to your letter of the 17th ultioo and
subsequent tracer of June 25th, file 125, regarding coft sf bfllil
freight for the "Yukon Princess .
You will find attached copy of my letter of May 16th to
the Managing Director of the ftiion Steamships Limited in Vancouver
regarding this matter. You will note it vias finally decided that
each QQapaay would bear its own expense in connection with billing.
Inasmuch, therefore, as the Vancouver Wharf Freight Agent is preparing
billing for the "Cassiar" our service will absorb this charge 100%.
c.c: H.A. Mills, Esq.,
Travelling Auditor,
Vancouver, B.C.
Yours faithfully.
Copy of my letter of May 16th to    Manager.
Mr. McBean is attached for your information and record.
It is noted from the statement of revenue and disbursements for the
"Cassiar" covering voyages 1 to 4 from September 15th, 1951, to
December 2§tb, 1951, that the Frank Waterhouse and Company has
charged /°fove?tirae amounting to $840.39. In view of the understanding
arrived at by our company and that company no charge for office overtime
should be assessed.
It is also noted that the charge for the Marine Superintendent*s
supervision is $169.97 in addition to the foreman's time amounting to $709.99.
I am at a loss to know why we should be charged for supervision on the part of
two supervisors. To enable me to give further consideration to the matter
I would appreciate more particulars. ^.« * •
Manager. CANADIAN   PACIFIC   RAILWA)^>OMPANY
BRITISH  COLUMBIA   COAST  STEAMSHIF^^VJCE
CAPT. O. J. WILLIAMS
MANAGER
COPY
victoria, b.c. , May 16th, 1952.
Files 14068-C & U089
G. McBean, Esq.,
Managing Director,
Union Steamships Limited,
Vancouver, B.C.
Dear Sir:
With reference to your letter of the 6th instant regarding
billing expenses*
This matter has been discussed with our Travelling Auditor
and with our Accounting staff, and it is felt that there would be
very little gained by assessing each ship with charges covering
billing services. I am sure you will agree that it would sirapJ^
result in a book entry and that in the final analysis it would
depress the net result without actually financially benefiting
either coiapany.
No doubt your billing staff is set up the same as ours,
whereby even if this work were not done we would not be able to
actually eliminate a position. As pointed out in your letter of
January 16th, if we were to keep a daily check of the actual cost CANADIAN   PACIFIC   RAILWA/COMPANY
BRITISH  COLUMBIA  COAST  STEAMSHI^N^RVICE
CAPT. O. J. WILLIAMS
MANAGER
COPY
victoria, b.c, Ifey 16th, 1952.
Files 14068-C 1 14089
- 2 -
G. McBean. Esq.
of billing it would only result in employment of extra help for this
purpose.
In view of the circumstances I think it might be as well
to let the matter drop.
Yours faithfully,
(sgd.) O.J. Williams
Manager. DiA
IhA!
CANADIAN   PACIFIC   RAILWAY COMPANY
FILE OR  CLAIM 14-U©0*"D
U089
Victoria, B.    0., July 9th, 1952,
FORM 102 C5""1^
H. A. Mills, Esq.,
Travelling Auditor,
Vancouver, B. C0
Dear Siri
Further to our RS phone conversation of even date.
The only charge that we make which could be construed
as overhead is an amount of 10$ on stores issues which are charged
to capital easts ef the "Yukon Princess".
The 12 2/3% which is shown on shop labour is made up
as follows and ispurely a wage assessments
Pension
WCBoard   2\
uic     i %
Annual Leaved %
Clock punching
bonus    X 2/3%
Mr. Tyson is writing you fully on the ether points
raised in oar conversation.
~*<^PA7
eountant. FORM   10
CANADIAN   PACIFIC   RAILWAY   COMPANY
D, 7<m8
FILE OR CLAIM
Vancouver B.C, July 25th, 1952.
L. H. Johnston, Kstj.,
General A#att,
iikagwsy, Alaska
Referring to your letter of July 19th, file 3716,
garding Concentrates to move account the United Ker*o Hill Mines Ltd.
Dae to a marine accident, thu H "uassiar", which was
to have left Vancouver July 25th, was cancelled. In lieu thereof,
Frank «aterhouee & Co. of Canada Ltd. will place at Skagway, Alaska,
about July 29th, the motor vessel "Gulf Mariner**,, to load approximately
400 torts of concentrates, and an about August 6th, the actor vsttnel
"Veta C" will lead approximately 450 tans of concentrates, both for the
above company.
Please advise Mr. C. F. Abrama, General Manager, White
Paaa & Yukon Houte, of this moveuent, requesting that he advise shippers
in order that they may obtain satisfactory insurance.
The "Veta G" will sail £rmi Vancouver about July 2Gth
and will carry a quantity of general cargo. TMs cargo and the concentrates handled ca* tiw "Veta CfK and "Gulf Mariner*' are to move under
through published rates, with the steamer division therein accruing to
Frank Waterhouse £ Co. of Ganada Ltd,
cc: Capt. O.J, Williams
cc: D. J. Thomas, Esq,
cc: H. A. Mills, Ksq. District Freight Agent
cc: R. L, Solloway, Esq.,
Manager, F.W. & Co. of Canada Ltd.
Vancouver 4, h.C«
cc: United Keno Hill Mines Ltd. - Attention Mr. R» Harrison
Vancouver 2, B.C. o •
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM 102 (TH ,
FILE OR CLAIM
Vancouver, u.C, July £^rd, 195S.
Captain 0. J. Williams,
Lager, B.C.C.S.,
Victoria. B.C.
Dear air;
S.S."Cassiar"
I am enclosing statement of Revenue and
enses, Voyage 2, compiled from offlee records, a   statement
of items which in my opinion should not be charged to joint
operation.
You will note a charge of $100.00 per voyage
to cover telephone expense was included in statements submitted
by Frank waterhouse & Company. Aa there ia no entry In the
books to substantiate this sxpenea I Lave not included it in
the attached statement, but if you agree the "Cassiar" should
in this expense, adjustment eac ^e mads on a subsequent
voyage, ana I will oe glad if you will adviae zhe  proper amount
to allow.
Yours truly,
Travelling Auditor. "Yukon Princess"
V^Operating Costs
Comparison between SS"Yukon PrincesS"and SS"Cassiar"
Voyage of £4 days each vessel
"Cassiar"
Sept.   £9 to  Oct.££
Voyage  10 -  £4 days
Oct.  18 to Nov.  10
Voyage  2  -  £4 days
Wages
568£.31
Cargo 0/1
1374.88
Wage Asses.
356.80
Stevedoring
ia.no.
£4£3.£8
Assesmt
238.£7
Skagway
1636.52
Assessmt
361.36
Pt.Alice
1£0.4£
Wrangell
131.80
.Berthing
69.67
J?Uel Oil
Insurance
3453.00
817.£6
P&I Insurance
! 1£7.60
Depreciation
1231.03
Overhaul
776.35
Interest
1831.89
Meals
1213.16
Stores
1150.71
Shop Labour
379.39
Port Charges
£97.63
Stationery
Radio & Radar
Telephone
Pallet Boards
328f50
"    ■ Int
. £0.99
1'owmotoe Hire
63.60
Checkers 0/r
74.44
Prem.U.S.F.
117.28
Cartage
45.00
C.N.Telg.
11.15
C.P.l'elg.
.71
Stores-Alaska
7.80
Miscellaneous
360.87
£470o.67
Earnings   31513.28
Profit
6809.61
SxBf±
Expenses
per day    1029.31
Under
Over
Loss
6644.32
962.01
1110.£4
£64.64
356.80
1613.51
809.77
402.70
164.43
403.6£
1232.90
89.59
271.77
120.42
131.80
69.67
3877.90
4£4.90
1486.£4
668.98
137.61
10.01
1£97.90
66.67
1000.00
£o3.65
1931.09
99. £0
1933.6£
7£0.46
17£3.50
57£.79
1109.99.
730.60
£70.81
£6.82
1£8.97
1£8.97
4£.38
4£.38
100.00
328.50
20.99
6,3.60
74.44
100.00
£4.66
92.62
45.00
11.15
.71
7.80
1146.£5
785.38
£6474.70
3929.40
5700.43
£5806.84
39£9.40
667.86
Expenses
per day       110o.ll "Yukon Princess"
wOperating Costa
Comparison between SS"Yukon Prinoesfl"and S8"Cassiar"
Voyage of 24 days each vessel
"Cassiar"
Sept.   29 to  Oct.22
Voyage 10 - £4 days
Oct. 18 to Nov. 10
Voyage 2-24 days
wages
5682.31
Cargo $/T
1374.88
Wage Asses,
356.80
Stevedoring
Vane.
£423.£8
Assesmt
£38.27
Skagway
1636.52
Assessmt
361.36
Pt .Alice
120.42
^rangell
131.80
berthing
69.67
irtiel Oil
Insurance
3453.00
817.26
P&I Insurance 127.60
Depreciation
1231,03
Overhaul
776.35
Interest
1831.89
Meals
1213.16
Stores
1150.71
Shop Labour
379.39
Port  Charges
£97,63
Stat ionery
Radio & Radar
Telephone
Pallet Boards
328g50
"           "  Int
,   20,99
Towmoto» Hire
6o,60
Checkers  0/S
74.44
Prera.U.S.I".
117.28
Cartage
46,00
C.H.Telg.
11.15
C.P.l'alg.
.71
Stores*-* Alaska
7.80
^isaellaneous
360f87
£4703,67
Earnings        31513.28
Profit               i
5809.61
WmSM
Expenses
per day          1089*31
Under
Over
Loss
6644.32
962.01
1110.24
£64.64
356,80
1613.51
809,77
402.70
164.43
403.62
1232,90
89.59
271.77
120.42
131.80
69.67
3877.90
424.90
1436,24
668.98
137.61
10,01
1297.90
66.67
1000,00
233.65
1931.09
99.80
1933.62
720,46
1723.50
672,79
|
730.60
2tb,81
26,82
128.97
128,97
42.38
42.38
100.00
328,50
£0.99
63,60
74.44
100,00
£4.66
92,62
45,00
11.15
,71
7.80
1146.25
785.33
£6474.70
3929.40
5700,43
£5806.84
3929,40
667.86
Expenses
per day      ilOo.ll o 0
CANADIAN    PACIFIC    RAILWAY   COMPANY
FORM  102 O
((COPY))
FILE OR CLAIM        14068—D
Victoria,  -.   C.,   February  18th,  1952,
Memo. H.  Tyson,   Sag.,
Attached you will find an analysis of the operating
expenses of the "Yukon Princess" and "Cassiar" while engaged
in joint operations with the Frank Waterhouse Company during
1951. The figures have been reduced to a daily basis for ease
in comparison of the various items of expense.
It will be noted that the "Yukon Princess" Hhowed a
net operating profit of $64,092.78 for the 241 operating days
or .$265.95 per day. Expenses incurred during the layup period
at Vancouver during October and November reduced the final net
figure for 1951 to |50,272.83.
The "Cassiar" for the 105 day period in which she
operated showed a loss of $13,361.07 or $127.25 per operating
day.  The operating expenses of this steamer when reduced to a
daily basis exceeded that of the "Yukon Princess" in nearly
every instance where the expense was of a controllable or semi-
controllable nature, the increases ranging from 1% to over 900%.
A resume of each operating category follows:
WAGES - NAVIGATION
"Cassiar" - 15% over "Yukon Princess"
CARGO OVERTIME
"Cassiar" - 29% over "Yukon Princess". Although it ia
evident that the "Cassiar" utilized the ship's crew to a greater
extent than the "Yukon Princess", it could have been that the
"Cassiar" engaged in greater trade to the smaller ports where
longshore labour was not available and therefore gained the
advantage of the crew overtime rate as compared with the far
higher longshore rates. 0
CANADIAN    PACIFIC    RAILWAY   COMPANY
FORM 102 O":
€ak
UUuiuM.1
FILE OR CLAIM
WAGS ASSSSSMMTS
"Cassiar" - 20% over "Yukon Princess".    This  category
would follow the wage costs ana would be  verified by the
Travelling Auditor.
FUEL  OIL & TAX
"Cassiar" 9% over "Yukon Princess". Our ship on her
Alaska voyages usually takes bunders at Ketchikan southbound
at a price of ^5£.8£8 per bbl as compared with Vancouver price
of $2.1663. At time of checking our accounts a short time
back, Mr. Davies, joint accountant, questioned this procedure,
pointing out that the Waterhouse ships took sufficient oil
for the round trip before leaving Vancouver and therefore saved
the price differential which approximates 66^ per barrel.  It
would appear that under that procedure the fuel costs for the
"Cassiar" should be somewhat less than the "Yukon Princess".
The reverse seems to be the case.
INSURANCE - Hull. P & I etc
"Cassiar" - 88% over "Yukon Princess". This item should
be closely checked by the Travelling Auditor.  It may be that the
Waterhouse Co is unable to obtain as favourable rate as the
Canadian Pacific, but nevertheless the difference is very considerable and should be looked into.
DEPRECIATION & INTEREST ON INVESTMENT
"Cassiar" - 5% over "Yukon Princess". We have received
no figures on the first coat (either of an estimated or actual
basis as yet) and are unable to check further until such time
as such figures are available. Our figures for the "Yukon Princess" o
0
FORM  102 C.IN
CANADIAN    PACIFIC    RAILWAY   COMPANY
FILE OR CLAIM
have been based on an estimated first cost of .$557,£00 (We
expect to have the final figures shortly).
MEALS - Crew
"Cassiar" - 17% over "Yukon Princess".    No doubt our
Catering Department may be able to assist  in determining the
accuracy of this charge.
SHOP LABOUR & REPAIRS  -  "Cassiar" 909% over  "Yukon Pr"
SUPPLIES & STQRSi  ISSUSS -  "Oassiarx 156% »	
These costs are so  far out of line that any comments from
this Department are unnecessary.    The final audit by Mr. Mills
will no  doubt bring  out the facts.
MISCELLANEOUS
"Cassiar" -4% over "Yukon Princess".    Auditor's  fee
$3,850 charged "Yukon Princess".     It  is not  clear whether or not
any  charge has been made against the "Cassiar",  but it is reasonable to assume that  such has been done due to the  approximation
of the daily  operating totals.    Assuming that the sane   ratio has
been used that was made for the   estimated radiophone tolls etc
"Yukon Princess" $1,000,   "Cassiar" $400.,  the charge for auditor's
wages would total $5,390 for 1951.    Based on a total elapsed time
basis  in 1951 of £63 days the fee  for a full year vsould be  as
follows:
$5,390     x 365  -  $7,500
263
PALLETTE BOARDS  -  Interest  on  investment
"Cassiar 308% over "Yukon Princess".    Ehia entry will
&eed clarification as the  interest approximates the   actual cost
of the boards,  a most unusual situation.
TOV^MOTORS,   CHECKERS  OVERTIME,   USE OF BIG DERRICK,
CARGO  GUARDS,   CARTAGE O
0
FORM 102 C.IN ,
CANADIAN    PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
All charges in these categories appear against the
"Yukon Princess".  It would appear that some expense would
have been incurred over the period by the "Cassiar".
No doubt K±ii it will be desireable to have Mr. H. A.
Mills, Travelling Auditor, Vancouver proceed with the checking
of the 1951 statement at an early date and a copy of the
analysis is appended hereto for his information to assist him
in clarifying the various obscurities which are evident.
(sgd)  S.J.Marsh
ACCOUNTANT. CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM 0.    BCCS   Spl.    12/l0
Vancouver,  §,$., June 13, 1952.
FORM   101 &
Xt*    ♦ . . -odson,
«harf Agent,
Victoria, B. C.
tease refer to »sy predecessor's letter of
December l?th, 1951 setting up the waybilling procedure arri the
division of steamer earnings on traffic saovin& froa Victoria to
Vancouver, B.C. for furtherance on the MU "Yukon ."Tincess" or
j-. "Cassiar** to joints in the Yukon Territory,
Flease arrange to follow the procedure outlined on all shipments, including beer, asoving as above.
(Sgd.)F.S. HARVEY
Assistant Ceneral Freight .Agent,
cc®. ~r. 0. J, Jtsaaas
eco. Up, R. J., iioiloway, Manager,
Frank waterhouse A Uo. of Canada Ltd.,
Vancouver, B.C.
ceo. Mr.  I. H. Johnston
■ ■
ce#. «r. H. A. Mills
ceo. Purser - uu. "Yukon Frineeee*
ceo. purser      Cassiar" CANADIAN   PACIFIC   RAILWAY   COMPANY
FORM   101
F.  18439 AHB
FILE OR  CLAIM *     mm^mm    *mm~
Vancouver Wharf, B. C.,
June 4th, 1952.
O. C.  Brooks, Ss^.*"
Auditor of jgre^ht Receipts,
Dear Sir:
"Will you please be referred to my letter of May 6th to the
McCormaok Book Company at Wrangell, in connection with waybills forwarded
per S.S. "Cassiar" Voyage No. 4, to Wrangell, Petersburg and Ketchikan, which
waybills have not yet been reported.
Accoidixg to advice now received from Heokman Wharf Co., at Ketchikan,
Kayser Dahl Dock Co., at Petersburg, and McCormack Dock Company at Wrangell,
they have no record of having received these waybills from the Purser,
S.S. ••Cassiar*.
Will you please advise if you wish me to have certified copies
of these waybills made and  abstracted from this office.
Yours truly,
*£-»«.    AHB/eh
cc;    H. A.  Mills,  Esq.,
Travelling Auditor,
Vancouver, B. C. -   To note, CANADIAN    PACIFIC    RAILWAY   c6ltfPANY
FREIGHT TRAFFIC DEPARTMENT
PACIFIC  REGION
T. HOOKS
ASSSITANT FREIGHT TRAFFIC  MANAGER
VANCOUVER, B.C.
fey 22, 1952
File D.  BCCS Spl. 1A3/2
Frank waterhouse I Co. of Canada Ltd.,
Foot Carrall Street,
Vancouver, B. C.
Dear Sirs:
Our Audit Department adviae that your vessel,
SS. "Cassiar", while in joint operation with our Company, during
the stonths of Jtevember and December, 1951, and January and February, 1952, discharged shipments moving on CP - BCCS bills of
lading at Ketchikan, ,*rangell and Petersburg, Alaska and sent
the covering waybills ashore at those ports.
As a result of this action, our Audit Department
further advise that since we do not have an Agent at these ports,
these waybills have never been taken to account by our Company and
earnings for the shipments in question have not been credited to
the operation of this ship.
If the abevs Information is correct, will you
kindly arrange bo secure copies of waybills covering all the
shipments so discharged and have these documents delivered to our
nt at Skagway, Alaska, who will take saaie to account.
sdll you also kindly Issue the necessary instructions to thin ship so tliat during the coming Hater when the
vessel again is in joint operation serving the above porta, that
the waybills are delivered to our Agent, Skagway, Alaska for further handling.
Yours truly,
Assistant Freight Traffic Manager. — :
O L
CANADIAN    PACIFIC    RAILWAY   COiViPANY
FREIGHT TRAFFIC DEPARTMENT
PACIFIC  REGION
T. HOOKS
ASSSITANT  FREIGHT  TRAFFIC   MANAGER
N
VANCOUVER, B.C.
-  .age 2 -
ceo. Mr. Ju. ii. Johnston - on receipt of the above waybills, please
arrange to take same to account in the
current month.
eo. Mr. H. A. Mills   - the above Is in accordance with the instructions of Mr, J. Kamsay during our
conversation of May 19th.
ceo, Capt. 0. J. killiaias - to note.
T.H. FORM  102
* o
CANADIAN    PACIFIC    RAILWAY   COMPANY
file or claim     G«134365
Montreal, May 1, 1952.
Mr, H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S/S "Cassiar"
Referring to your letter of April 26,
concerning Mr. Brooks' instructions to Skagway and Vancouver
Wharf to furnish Joint Accountant with copies of Received
Abstracts.
Agent Skagway has already been advised to
make separate abstract for each vessel. Joint Accountant, in
cases where point of origin is Victoria, should make entry under
final total showing waybill and pro numbers and deduct from final
total the division due B.C.C.S. for carriage Victoria to
Vancouver.
Copies of expense bills furnished by Vancouver
wharf will serve in lieu of abstract.
M./yvT/LZny
•JR/RMB Auditor of Ageil&es CANADIAN   PACIFIC   RAILWAY   COMPANY
FORM   10112JN
FILE OR CLAIM
;omi
May 6,  195a.
P.18439       AHB.
282
\
Messrs'^MoCormack Dock Company,
irangell, Alaska.
Dear Sirs*\
Under date; of December 4th and 5th we issued waybills 74481, 74877 and 75017, covering shipments consigned to
Urs.Noraa Nielsen, Roland Curtis and ^imovia Lockers, charges
prepaid.
We are now advised by Messrs.Frank Waterhouse &
Company that the Purser of the S^^'Cassiar", not knowing what
to do with these waybills, turned same over to a dock representative and received a signature for same from Mr.W.G.Eastong.
As these waybills are required by our Audit Office
in Montreal, I would appreciate your kindly investigating and if
these waybills are still on hand at wrangell will you kindly return
same at your earliest convenience and oblige, to enable me to complete
my abstracting of these waybills.
Your early reply will be appreciated.
Yours truly,
ccj    Mr .G.C.Brooks, (fhftrf^Freight Agent.
Auditor of Freight Receipts,        ^^^    reignx' ^eiaT;-
Montreal, ue.
To note in connection with your file A.928764-D.2.
In the event of our not being able to locate these
waybills, either at Wrangell, Petersburg or Ketchikan, do you wish
me to make up copies of same and make necessary abstracts to cover?
Apparently the waybills to Petersburg and Ketchikan were handled in
a similar manner as the Wrangell shipment and I am also writing the
Kayser Dahl Dock Co., at Petersburg and the Heckman Dock Co., at
Ketchikan to ascertain if waybills are still in their possession,
and will advise you as soon as I hear from these companies.
c:    Mr .H.A.Mills - Travelling Auditor, Vancouver. To note for your information.  _/ c.c,
ft -b
CANADIAN   PACIFIC   RAILWAY   CuMPANY
FORM   1 0 I GE?
Gl
FILE  OR  CLAIM
G, Sfc%dn, Esq., S
Maaaying Direct
■£~y Union Steasash
Vancouver,
Dear Sir:
, February 11th,  1952.    -a.
File 14089
ited.
With reference to recent discussion between Messrs. R.C. McLean
and H. Tyson regarding fuel oil supplied to the s.s.  "Cassiar".
As mentioned, the British-American Oil Company has now approached
us and advised that it is not convenient for them to continue the present
method of invoicing. In order to enjoy the benefit of the Canadian
Pacific contract price they ^re, however, poepared to render invoices
against our Company to cover fuel oil supplied to this vessel. It will,
therefore, be necessary for our Company to cover the fuel oil requirements
of the s.s. "Cassiar" by requisition and we will arrange payment to the
British-American Oil Company. In the settlement of expenses and revenues
the necessary adjustment can be made.
Yours faithfully,
H.A. Mills, Esq.,
Travelling Auditor,
Vancouver, B.C.
For your information. CANADrAN   PACIFIC   RAILWAY   cQlPANY
FILE OR  CLAIM
F.13931 4HB
hi
Mr, A. H. Bernard
February 27th, 1952,
Messrs, Frank ftatsstanp#*4rtfi~. of Can. Ltd.,
Foot of CarrayLSWiSt,
mnyxmmrtT*,
Dear Sim
la acoordanoc with request received from Mr. G. C. Brooks,
ids fila A-3-30 of February 14th, I am tmclosing herewith certified
copy of ay Vancouver Wharf received abstracts of chaises handled oa
S.S, "Cassiar" Voyage No. 6 South Bound.
meats.
I trust that these abstrests will meat with your require-
Yours truly.
m^y*~ * <%
«U5f FREIGHT AGEKT.
AHB/oh
£a»l.
cci    G. C, Brooks^.Jtmtfp
Auditor^eT "Freight fieceipts,
real, Que.
eci
S. A.  Mills, Esq.,
Travelling Auditor,
Vancouver, B, C,
- To note in connection with your letter of
February 14th, file A-3-30.    Certified copy
of our abstracts will be forwarded to Frank
Waterhouse & Co., on all future voyages of
this steamer.
-   To note. FORM   IOiCjn
£) O
CANAD.*N   PACIFIC   FJAIL.WAY   COMPANY
FILE OR  CLAIM
F.  11347 4MB
Vancouver Sharf, B. C,
Sarah Slat, 1952.
Purser^*^
S.S^Prineeas Louise**,
JArtCODVBH, S. C.
7
©ear Sirt
Ret    S.S. "Cassiar'1   Voyage Ko. 4 N.B., Dee, fi/si
Under date of December 6th the following waybills were issued
covering shipments forwarded on the above vessel*
Vancouver fe'harf to Wrangell waybills 744b1, 74377 and ?5017j
Vancouver Wharf to Petersburg waybills 74878, 75015 and 75018, and Vancouver
Wharf to Ketchikan waybills 74880 and 74881.
According to advice received from Mr. 0. C. Brooka, these waybills have never been accounted for by the Purser or receiving Agent, and on
contacting Frank Waterhouse & Co. of Canada Ltd., they advised me that  the
Purser, S.S. ''Cassiar" turned these waybills in to the Agent at Juneau, who
is no doubt holding same.
Will you please make enquiries at these points on your next
trip with a view to locating these waybills and let me have same on your
return trip.
Your co-operation in this matter will be appreciated.
Yoara truly,
y£m?-^—**"—^AS
or
/dJB/oh
cot    G. C. Brooks, Lsq.,
Auditor of Freight Keceipts, Montreal, Que.
- To note in connection with your file A-928764"3)"*3.
cot H. A. Mills, Esq.,
Travelling Auditor, Vancouver, B. G.
- To note. 0
o
Vancouver,   b.C,  April  26ta,  1952.
Mr,  Dm   km ttelntoah.
Auditor of Agencies,
Montreal,    ixxe.
S.  S.  Cassiar
ith reference to your letter of February 19th, file
G-128S59, advising "chat - -.  foo a    requested Agents /.neouver
Wharf Ft-eignt, ana Skagway, to furnish, the 4°int Accountant, c/o
Frank v;F. terhous e & Coiopu^y, certified copies of their received
abstracts covering traffic handled by the above mentioned vessel.
The freight figures on the copy supplied by Agent
Skagway can be taken as correct, with the exception of a few
corrections, such as the division of revenue on shipments from
Victoria handled by B.C.C.S. to Vancouver anu S.S.Cassiar beyond,
or an under cover waybill ta^en to account; on a "Cassiar" abstract
the. revenue on which should accrue to another vessel.
It is different, however, with the copy of abstract
furnished by Vancouver Wharf Freight, as that abstract includes
terminal charges in the freight column, wharfage, cargo rates, etc.,
and. these charges have to be ehec&ed anu aeauctea from the freight
in order to arrive at the proper revenue due the vessel in joint
operation.
Agent Vi neouver Wharf supplies Mr. Brooks with two
copies of expense bills and two copies of a summary sheet with
freight, handling charges, wharfage, cargo rates, etc., all segregated,
and a copy la also given to ffcank-Waterhouse & Sompany. This
summary sheet can be checked here with much less effort than the
abstract una  I would suggest that '.^harf Freight ;,gent continue to
send it to the Joint Accountant, the abstract to be used then only
to verify that the correct revenue has been reported to Mr. Brooks.
Travelling Auditor, FORM 102 U,'",
CANADIAN    PACIFIC   RAILWAY   COMPANY
:CLA.M       G-128359
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
Montreal, February 19, 1952
S/S "Cassiar"
Mr. G.C. Brooks, Auditor of Freight
Receipts, on February 14 writes Agents Vancouver Wharf and
Skagway as follows;
"In connection with the joint operation
of the S/S "Cassiar" by this Company and Frank Waterhouse
Company Limited will you please arrange to furnish the
Joint Accountant, care of Frank Waterhouse Company Limited,
Vancouver, with certified copies of the received abstracts
by voyages for traffic handled on this Company's behalf
by the S/S "Cassiar".
These certified copies of abstracts are
required by the Joint Accountant in the final accounting
for revenues and expenses for this joint operation.  It
will be appreciated if you will see that these certified
copies are furnished promptly after the completion of each
voyage.
The original abstracts will of course be
handled in the usual way".
For your information.  This will enable
Frank Waterhouse and Company to prepare balance sheets on
received freight figures, also the copy of the abstract will
serve to support their claim for freight charges per voyage on
goods waybilled on C.P.R. billing, but due. them account the
joint operation of the vessel. © o
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM 102 0,™ ,
FILE OR CLAIM
- 2 -
B
Claim should be forwarded direct by Frank
Waterhouse & Company to Mr. G.C. Brooks, Auditor of Freight
Receipts, Montreal, who will arrange voucher in their favour.
Please see my letter of January 4 ,
penultimate paragraph of which seeks some action towards balance
sheets being prepared for S/S "Yukon Princess" on received
figures for freight revenue.  If you feel a copy of the abstract
for the "Yukon Frincess" would serve better than present tape
reading, I presume you will arrange.
Kindly advise.
/uAAxA/kT*, jtt^s^At
JR/RMB Auditor of Agencies ADIAN PACIFIC
TELEG
Classes op Service
Full Rot.
Day Uttwr
Night M.itag.
Night Ull.r
NACE X OPPOSITE
SERVICE DESIRED
ACCOUNTING REFERENCE
CHECK
W.  D.  NEIL,General manager. Montreal
TIME HUD
Send the following message, subject to the terms on back hereof, which are hereby agreed to.
COPY
APHIL SI, 1958.
•iff o. y. xm.wts. unman,
;ish Columbia Coant Steamship Service,
ACIFIO uwr,
rmrvmzk, -m o.
oau.mi* wmtwm for gnpauKK fbkposss room tkr oannmR vmstM
I DOLLARS
?! wn!    KA/1 yr ': • ^n, r
■
FRAMK MATKHHOOS* & 00. OF C'iW t.I?!Ti; .
Time:    4:45
OhgS      Fran'-   aterhouse & Co,
c.c. Mr.
c.c. Mr,
-c.c. Mr,
a.e. Mr
c.e. Mr
A. Raid Comptroller, tJnlon ^teamshlpe ^trl.
T. Hooks, Assxit. Frt. Traffic %r. C.P.'?, Co. Vancouver.
H.A. Mills, Travelling Auditor, 0. . U ^>.
-T.A. "%igfet, •Solicitor,  "rov. of B. 0., <W-. -a. Vancouver.
. levies, Accountfntjsajtk ffeterhouse k Oo. * O 0
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM 102 UJN
FILE OR CLAIM
Vancouver, B.C., March 4th, 1952.
Mr. D. A. Mcintosh,
Auditor of Agencies,
Montreal, Que.
Joint Operation S.S."Yukon Princeas"
and S.S."Cassiar" - B.C.Coast Service
and Frank Waterhouse & Company	
The attached copy of Mr, T. Hooks' letter
January 28th, file D.  BCCS Spl 143/$, to Captain O.J.Williams,
dealing with comparative operating costs of the two vessels,
has been handed to me.
This for your information.
Travelling Auditor. o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR  CLAIM -     100,116     -
Vancouver, B.C., February 4, 1952.
H. A. Mills-, Ssq.„
Auditor,
VANCOUVER, B.C.
Bear Sir: I
Attachea is copy of the letter about which I
spoke to you this morning.
I appreciate that there would probably be a great
deal of difficulty in establishing through the medium of
auditing accounts whether any serious mistakes had been made
or not, as if something of this nature did taxe place it
would probably be on the time sheets in the aggregate time
column and this is a figure whioh Auditors and Accountants
more or less have to accept in the absence of other conclusive
evidence.
However, I know that you will be interested in seeing
the comparison and 1 would appreciate receiving any comments
which you might like to make with return of the attached letter,
or if you would care to discuss the matter I have several other
thoughts which I would liice to pass along to you.
Yours truly,
(Signed) ff. k. Harrison
Assistant to General Superintendent. CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR  CLAIM „     100,116      -
Vancouver,  B.C.,  February 4,  1952.
FORM 101 (>
il.   A.  Mills,    Ssq.,
itor,
R,   ...j.O.
Bear Sir:
Attached is copy
spoKe to you this morning.
of the letter about which I
I appreciate that there would probably be a great
deal of difficulty in establishing through the meuiuna of
uuiting accounts whether any serious mistakes had been made
or not, aa if something of this nature did take place it
would probably be on the time sheets in-the aggregate time
column and this is a figure which Auditors ana Accountants
more or less have to accept in the absence of other conclusive
evidence.
However, I Knov. that you will be interested in seeing
the comparison anu 1 would appreciate receiving any comments
ahieh you might like to majce with return of the attached letter,
or if you would care to diaeusa the matter I have several other
thoughts which I would like to pass along to you.
fours truly,
(signed) U.  M« Harrison
jsistant to General superintendent. o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM *    100,116     -
Vancouver,  B.C.,   February 4,  1952.
H.   A.  Mills,    ;'sq.,
itor,
rCQUVER,   B.C.
Bear Sir:
attached is copy of the letter about which I
spo&e to you this morning.
i appreciate that there woulu probably oe a great
deal of difficulty in establishing through the Medium of
auditing accounts whether any serious mistakes had been made
or not, as if something of this nature did take place it
would probably be on the time sheets in the aggregate time
column ana .this is a figure which Auditors ana Accountants
more or less have to accept in the absence of other conclusive
evidence.
..owever, I know that you. will be interested in seeing
the comparison ana i would appreciate receiving any comments
whleh you might like to make with return of the attached letter, ;
or if you would care to discuss the matter I have several other
thoughts which I would liKe to pass along to you.
Yours  truly,
v.
(Signed)   U.  M. Harrison
Assistant  to General superintendent.
. 00  0  P Y
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM J).     jjQCS    Spl     14S/2
Vancouver, B.C., January £8,1952.
FORM 101
<ms
Ck
■^
Capt. 0. J. V/illiams,
Manager, B.C.C.S.,
Victoria, 3.Q.
Referring to the operations of our SS "Yukon
Princess" and Frank Waterhouse & Co. of Canada Ltd. SS "Cassiar"
under joint agreement.
i have received from the latter Company under
date of January 2ord, statement indicating for the year ending
Becember SI, 1951, a joint profit of the operations pf the
SS "Yukon Princess" but a joint loss of the operations of the
SS "Cassiar".  I understand .that you also have been supplied
with copies of these statements.
In checKing the figures shown therein, it is
noted that the expenses shown in connection with the \vaterhouse
steamer, SS "Cassiar" are considerably higher than the expenses
shown for the the operation of our own vessel, the SS "Yu&on
Princess".  As an indication of these differences, I show below
figures taicen from the Waterhouse statement covering the
SS "Cassiar" Voyage llo.l, period September 15th to October 17th,
1951, inclusive, and for the SS "Yukon Princess" Voyage Bo.9,
period August olat to September 28th,1951,inclusive:-
"Cassiar"
"Yukon Princess"
Wages
Meals
Stores issued
Shop labour and repairs
Port charges
Insurance - Hull etc.
Depreciation
Interest on investment
<|10611
$  8742
227^.
1728
4245
1600
2689
277
582
Zhl
2177
986
1784
1487
2 655
2212
^27117
#7255
You may care to follow this matter up further
as I note that the returns shown for the "Yuiton Princess"
Voyages Nos. 1-12 range from a loss of ,#1698 on one voyage to
the maximum profit for one trip of .#16968,and I do not e>ee how, CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR  CLAIM
-2-
withalike freight earnings anu with expenses of the "Cassiar"
exceeding that of the "Yukon Princess" by approximately
•|10,000 a month, that we can hope to show a favourable balance
for this vessel over a period of one year.
(Signed)  T. Hooks
Assistant Freight Traffic Manager. G
CANADIAN
PACIFIC   RAILWAY
COMPANY
FORM
FILE OR  CLAIM J).      JQQjj     gpj     14^/2
Vancouver,   limQ.,   January  28,1952.
"Yukon
"Cassiar"
Uapt. 0. J. Williams,
Manager, B.C.C.S.,
Viotorl , ,.d.
Referring to the operations of our SS
Princess" and Frank waterhouse & Co. of Canada Ltd. SS
under joint agreement.
Lave received from the latter Company under
date of January 22rd, statement indicating for the year ending
oember 31, 1951, a joint profit of the operations pf the
SS "Yukon Princess * but a joint loss of the operations of the
"Cassiar
with copies
of
a
1 unuerstand t
these statements.
you also have been supplied
in  checking the figures shown therein, it is
notea that the expenses shown in coimection with the Waterhouse
steamer, JS "Cassiar'1 are considerably higher than the expenses
shown for the the operation of our own vessel, the SS "Yu&on
Princess". As an Indication of these differences, i show below
figures taken from the Waterhouse statement covering the
*Cassiar" Voyage Ho.1, period September 15th to October 17th,
1951, inclusive, ana for the jj "Yukon Princess" Voyage Ho.9,
period august 2lst to September 28th,1951,inclusive:-
Wages
Meals
stores issued
Shop labour ana repairs
Port charges
Insurance - Hull etc.
Depreciation
Interest on investment
•Cassiar"
''Yukon Princess'
|10611
8743
227o
1728
4245
1600
2689
L77
58*.
£21
2177
986
1784
1487
£655
2212
v?27I17
#7255
You may care to follow this matter up further
aa I note that the returns shown for the- "Yukon Princess"
/oyages Hos. 1-12 range from a loss of J1698 on one voyage to
the maximum profit for one trip of $16968,and I do not see how, CANADIAN   PACIFIC   RAILWAY   COMPANY
April 3,  195^.
cc
FORM   101 &
FILE OR CLAIM
F.1T905      AH*.
282
}
Messrs.Prank Waterhouse Co.,
it. 0 arrall -S*tt~-\
Vancouver, B.C.
Bear Sirs;
Herewith please find certified copy of
my Inward Abstract covering shipment ax S.S."Cassiar"
under cover from Juneau, April 1st.
Yours truly.
**W*
light Agent
^S^S0S
eao.
Mr.H.*»Mills,
Travelling Auditor,
Vancouver, B.C. CANADIAN   PACIFIC   RAILWAY   COMPANY
April 3, 1952.
FORM   101 Q.™
FILE OR  CLAIM
F.11347    AHB
202
Messrs.Frank Waterhouse & Co.,
Ft.Carrall St.,
Vancouver, B.C.
Dear i>irsj
RetS.S."Cassiar", Voy.4 N.B.,Dec.6/51.
With further reference tony letter of Feb. 11th in
connection with Wrangell waybills  74481, 74877 and 75017, also
Vancouver Ibarf to Petersburg waybills 74878, 75015 and 75016,
and Vancouver Vfoarf to Ketchikan waybills 74880 and  74881.
In accordance with information received from your
Mr.Davies, I wrote the Purser, S.S."Princess Norah" under date
of March 21st,  advising him that the above waybills were handed
over to the Agent at Juneau by the Purser, 7.S."Cassiar" and
requested that he arrange to pick up these documents and return
same to me on his return trip to Vancouver,
I am now enclosing copy of letter received from
Mr.McFarlane,  Agent at Juneau,  from which you will note he has
no reoord of having received these waybills from S.S."Cassiar".
•ill you therefore kindly arrange to contact the Purser of this
vessel with a view to finding out exactly what disposition was
made by him of waybills referred to above.
Yours truly,
Mr.G.Q .Brooks,
Auditor of Freight Receipts,
Montreal, Que.
To note in connection with your file A-928764 D*2*
fc^
, Mr.H.A.Miiis,
Travelling Auditor, Vancouver, B.C.
To note. -
COPY FORM   101 (Jg
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR  CLAIM 102/52
Juneau, Alaska, March 28,  1952.
Wharf Freight Agent,
Vancouver, B.C.
re; S3 :'Cassiarrt Voyage No.4 N.B.Dec. 6/52,.,
Please refer to your letter of March 21st,
file F.11347 AHB, addressed to Purser, "Princess Norah",
Vancouver, B.C.    The Purser has turned your letter over
to me for reply.
The waybills in question were not turned
over to me for accounting.      The Purser of the "Cassiar"
did npt mention to me anything about Ketchikan, Wrangell
or Petersburg waybills,  and I assumed that he accounted
for #me in the usual manner.
For your information, I had correspondence
with Mr.H.A.Mills, Travelling Auditor, Vancouver, B.C.,
my file l-A/13/52, January 18th.    My letter was in reply
yo his  letter of January 14th,  and  in which he made mention
of the fact that  "shipments for V/rangell and Petersburg, the
waybills for which I presume would be taken to account by you".
I replied that I accounted for freight waybills destined Juneau
only,  and that all freight carried to Petersburg and  iVrangell are
accounted for by the vessel carrying the freight.     I also presumed
that Ketchikan freight was handled in the same manner.
I do know for a fact that these waybills were not
accounted for by any Alaskan Agent, and the Purser of the   'Cassiar"'
is the only one to know of the disposition of these waybills.
Wm.K.MoFcrlane
Agent. CAJtVDIAN PACIFIC
TELEGRAPHS
Classes of Service
Full Rot.
Day Letter
Night Message
Night letter
PLACE X OPPOSITE
SERVICE DESIRED
ACCOUNTING REFERENCE
CHECK
W.    D.    NEIL,GENERAL   MANAGER.   MONTREAL
TIMS FILED
Send the following message, subject to the terms on back hereof, which are hereby agreed to.
CAPTAIN O.J.    fXLLIAlO, MANAG.
BRITISH
AY  CGMPAiJY
victoria, b. c.
jLbect f; nce purposes voyagi
Tf DOLLARS FIFTY
COPY
CH 31st, 1952.
E CASBlAk EI
m
.e.
c
•e.
r.
.c.
c
.c.
c
.'..'.
IRANI & CO. OF CANADA LTB.
. O.B. ea, Comptroller, Union Steamships Limited,
. F.o., --ivies, Accountant, FPank Waterhouse & Co. of Canada Ltd
. B.A. ills, Travelling Auditor, C.P.R, Co. Vancouver.
. J.A.. Wright, Solicitor, Prov. of B.C., J. ... "
• T. Hooks, Assnt. Frt. Traffic ■• r.,   ... k. ., - . " o \j u.
i.C, Jferoh 4th,  1952,
.clntosh,
-Uditor of Age-noi
font real,    ue.
s. 3.   ''Cassiar"  -  /oya^e 4
Hwm—*■*—<i»«r..^M^M i ■ iim» wmmmmimimtmrmltmmmmmmmmmmmm m ■■■ii.
received nbutract  BcHMMBfesc I<ith,
1,  ia connection with the above,  ineltt4ea an undercharge
of 59$ on waybill 68870, November yth.lUSl,    She freight covered
oy  th .bill tt&a (tarried  uy the S.S.    riaceaa Louise .lie
out therefore ia not uue the fi r,
<r.  t>rootea will n;
inforiaatioji.
are this
ouiitor. o        -        o
CANADIAN    PACIFIC    RAILWAY   COMPANY
FORM  102 QlN
FILE OR CLAIM
Vancouver, B.C., December 24th, 1951.
Mr. L. H. Johnston,
General Agent,
Skagway, Alaska.
I have been advlaed ay Frank  Waterhouse & Co.
that on Voyage 2 of the S.3."Cassiar" a shipment consisting of
one Willys Jeep and one Trailer, shippers Transcontinental
Resources Ltd., was pioked up at Prinee Rupert, consigned to
Transcontinental Resources Ltd. at Whltehorse, Y.T.
Have you received billing on this shipment,
if so please advise when taken to account and on what abstract
same appears.
Presume you have made settlement with the White
Pass & Yukon Route and have a copy of the expense bill which
you can send me.
Travelling Auditor. (^^si^jfctSCA-.      r PcA
7 ~ O
7   TyY/md-TP^   J^e^te   —     >3-r >—f   - JZ Jo
/  cC^^tPxJL
-
<AuP- ?**?       -ftf-if?
k7L*Y&*       y3.*S&
>' 7':.,.~777:<     /'dr
P#*mJ
f f\  Ayy&£e - ficPef #-*
yiyAj^-t&^A^ex^y    %**^7&
6~* £*~t, o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE  OR  CLAIM  1 152V-A
Victoria, B.C., December 10th, 1951. -a.
A.W. Blaekler, eL.,
Auditor of miscellaneous Accounts,
~s fcntreal\ P.Q.
Dear Sir:
You will find attached copy of ray letter of the 6th instant
to the Assistant Solicitor, Vancouver, relative to the handling of
express shipments n the s.s. "Cassiar" owned and operated by Frank
Waterhouse and Company of Canada Limited. Copy of letter of the 5th
instant from the Railway Express Agency (Incorporated) to Frank
Waterhouse and Company of Canada Limited, Vancouver, concurring in
Frank Waterhouse and Company of Canada Limited acting as their agents
on our behalf in the handling of Railway Express Agency traffic from
Vancouver, B.C., to Skagway, Alaska, on the sailing of that vessel on
December 5th, 1951, under the terms of the prevailing contract between
our Company and the American Railway Express Company, is also enclosed.
In view of the fact the s.s. "Cassiar" is operating under s
joint arrangement with our "Yukon Princess" I would appreciate your
advising just how Frank Waterhouse and Company of Canada Limited should
be reimbursed for handling Railway Express Agency shipments on their
s.s. "Cassiar". Under the contract between our Company aad the Wells
Fargo and Company executed on May 1st, 1911, which was assigned by o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR  CLAIMj 1529-C
Victoria, B.C., December 10th, 1951. -a.
AtWt ElagftteSt, ESU» - 2 -
that company to the American Railway Express Company effective
July 1st, 1918, oar Company receives 50% of the gross revenue
which is based on express rates.
tour file 20261 deals with this matter.
Years faithfully,
Manager.
FORM   101U™5
c.c. H.A. Hills,  Esq.,
Travelling Auditor,
Vancouver, B.C.
For your information.
Manager. o
CANADIAN   PACIFIC   RAILWAY COMPANY
FILE OR   CLAIM
Victoria. B.C., Decaraber 6th, I55I. -a.
J. 0. AXXay, mmm
assistant Solicitor,
p» B.C.
Sir*
Further to eoorersatiai of yesterdays date with My. a,
ia connection with the handling of express shijsaeats on the s.s. «Gasoiar«
<wned sod operated by Frank **aterbouse and Company of Canada Lied ted.
You will find attached copy of the contract between our Coopany
and Wells Fargo and Coapaay executed cm Hay 1st, l^ll, and the assigaaant
froa fells Fargo and Ccmpany to tha -saerlean mlXsmy sprees Company
effeetire July 1st, 1918,
Wami the schedule of %m "Yukon Iriaeass* «as originally draws
up oar uaeipauy would have handled all the express shipments fear 9M imlluay
.express ii^t&ey.   With the subsequent change the voyages sere lengthened in
oider to call at ivaare ports to handle business offering and to have a vessel
depart froca Vancouver em each date set forth in our original schedule it
mm necessary to ocoe to aa agreement with Frank mtexhouee aad Caapany of
Canada Lied ted whereby their vessel s.s. •Caesiajp* alternates with our
"Yukon frlaeess*.
Mhile the Frank iaterhouse and Company of Canada Limited have
agreed to act as our agents for the nsxt trip ertse<f the a.s. "Cassiar*
it is quite possible* after they have bad the ©pgortunity of detaasaiaing FORM  102 r,.
CANADIAN   PACIFIC  RAILWAY COMPANY
FILE OR   CLAIM
Victoria, B.C., December 6tfc, 1951   -a,
J«a^qiey« Mm. - 2 •
the revenue which will accrue to thsa from the handling cf such sMpaants,
that they will wish to continue the arrai^essat.   In the centime the
Bailway Express agency {Incorporated} seat a letter dated the 5th instant
to Frank feateriiouse sod Ceeipasay of Canada limited, as per aopy attached,
agreeing 9m the arrangement whereby Frank saterhouse and Coagmny of Canada
Plaited will net m ageats for our Company ia the furthereaee of Railway
Stpresa Agency traffic from Vancouver, B«G*, to SkagHay, Alaska, oa the
out sailing only of the s.s. "Cassiar* leaving Vancouver oa December 3th,
1951.
You will note that the assignment executed on February loth, I9I9,
the name of the express eoapaay as the American iiaiteay Express
while the letter cf December 5th shows the nam of the l&ilssay
dSsney (incorporated),   1 aa instituting the necessary inquiries
to aetercain© the correct aase of this company*
In the event that this arrangement is found to be satisfactory
by the Frank laterheuse aad Company of Cairns Limited we would, as you
pointed out yesterday, require a letter signed by that eoapaay agreeing
to this arrangement oa a permanent basis st&jeet, cf course, te
temimtioa by written notice.   1 shall be glad to know, therefore, If CANADIAN   PACIFIC  RAILWAY COMPANY
FILE OR  CLAIM     HQS^^C
Victoria, B.C., December 6th, 1551
J.S. Ally, *agt
you consider a lettor from that eampany to me reading as under would
be setlsfaetoxyso
"During the life of the agreement between Fxah&
iaterhcuse and Coajway of Canada -Limited and the
Pacific Kalteay Company affective September 7th, 1^1,
covering the joint operation of the s«s. *Oa«siar* we
agree to act as agents for the Canadian Pacific Hallway
Company la the handliar of Mallmy Ixpress Agency traffic
from Vancouver, British Columbia, to SKag@ay, -Jas&a, on
our vessel the s.s. "Cassiar* subject to the tern aa set
out ia the contract between the Canadian ifccifie Hallway
Ccupeay and fells Fargo and Oespaay effective Umy let,
I9H, which was aealgfieft to the American Hallway
Company on July 1st, 1318, which
ca February loth, 1§19#
she conditicas covered in article 11
1 your Company sad Wells Fargo m&
which was assigned to the American JKail**y
effective July 1st, I9I8, which allcws either
to give the other at least 90 days* notice of its desire
to feeassiaate seme, much notice to expire cm the first of
Hay, if the agreement between ear Oofspesiy aad your Gcapeay
covering the joint operation of tue s^s. raCaasiar* expires
an any aoath cf the year earlier, or later, than M*y it is
te be definitely understood that we will ao longer act aa
handling BeUwy Express Agency traffic unless it is
to do otherwise,*
Yours faithfully,
(Sgd.J 0. 3. Milliaae
Manager, HALLWAY iOpaB&s aGSHGY
So. Wing, Great Northern Station,
Vancouver, B.C.
December 5, I95L
Fx*ank Waterhouse * Co. of Canada Ltd.,
Vancouver, B.C.
Att*ai &r.. R. L.[ Sollcwayf Manager
Dear Sirs?
Shis will corf! be the arrangement made today by Mr.
H. Tyson, Assistant to Manager, Canadian Facif ic B. C. Coast Steaiaship
Co., which is agreeable to ihis Company, fiailway Express Agency
Incorporated, whereby your Compsny, Frank Wateriiouse & Co. of Canada
Limited, will act as Agents for the Canadian Pacific, B.C., Coast
Steamship Coapaay in the furtherance of Railway Iixpress Agency traffic
from Vancouver, British Columbia, to Skagway, Alaska on your steamship
"CASSIAS*, sailing Wednesday, December 5, I95I, under the terms of
the prevailing contract between Canadian Pacific B.C. Coast Steamship
Coapaay aad Railway Express Agency Inc.
All reports, accounting and payments to be made to
Canadian Pacific B. G. Coast Steamship Company as principal by Hallway
Express Agency Inc.
Yours very truly,
KAXLHAY SJOtSESS ^GENCY INC.
Bys   (sgd.) W.W.ibite,
General ;igent
Provincial Agent
COPY
wmmsjeimmmmjjmm&L. Q O
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
Vancouver, B.C., December 7th, 1951.
J ptain 0. J. Williams,
tiager B. C. 0. 3.,
/lot or la, ...c.
ir:
With reference to your letter ol Deoeiuoer 6th,
file 14089, with reapect to the expense of billing work
perforiaeu ay  the Jrank Waterhouse & Co. in the joint operation
of the J.S."Cassiar".
Io expense of this nature has yet been charged.
Yours truly,
1'raveillag Aud 11ox*. o
CANADIAN
FORM   101
o
PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM T.51-101   WHH.
Vancouver Wharf, B. t., Beceuibar 6th, 1951.
W. H. WMfe< iSaq.,
Di str>€C Freight Agent,
Vancouver, B. C.
In connection with the billing and handily of customs papers account
Frank Waterhouse and Company of Canada Limited's steamers "Cassiar", "Yukon
Princess", etc., I would like to draw your attention to the overtime work
in this office on the Billing Desk anu Customs Desk,
For exaiapie, during the month of Kovember we were obliged to pay our
Billir^ Staff 23 hours overtime - $45.44; B. C. Coast Rate Clerks 19$ hours -
$40.21 and Customs Papers 23 hours - $42.02: a total of $127.67 for services
rendered. In connection with the "Cassiar" sailing on December 5th, 1951, the
following overtime was incurred night of Deeeofcer 4th; B,C,Coast Billicg and
Rating 56 hours - $113.78, Customs Papers 23 hours - §45.27, or a total of
§159.05 for this steamer,
In addition to the above overtime, the total value of services rendered
in connection with this billing for the month of November and for the "Cassiar*
sailing on December 5th in straight time amounts to 1383#80.
I understand Frank Waterhouse and Company of Canada Limited's steamers
are handled under a joint agreement with our Coapaay and we, therefore, are
submitting these additional costs to your office as we are not aware of the
arrangement in connection with the handling of these papers and if the Frank
Waterhouse and Company of Canada Limited are obliged to meet this additional
service, you will, no doubt, desire these figures after the sailing of each
steamer*
I should, therefore, be very pleased to hear from you further in this
regar4«
©3. THOMAS
cc: J. Shepp, Esq., Superintendent, Vancouver, B. C.
c:  H. A. Mills, Esq., Travellii^ Auditor, Vancouver, B. C,
WHARF F
IT AGMT o o
CANADIAN   PACIFIC   RAILWAY COMPANY
FILE OR  CLAIM        140B9
Victoria, B.C., December 6th, 1951. -a.
H.A.  Mills,  Esq.,
Travelling Auditor,
Vancouver, B.C.
Dear Sir:
I would appreciate your advising if the expenses covering
the joint operation of the "Cassiar" include billing work performed
by the Frank Waterhouse and Company of Canada Limited. Do the expenses
include any charges for freight accounting?
The reason I am raising these questions is because our
Vancouver Wharf Freight Office performs billing work, etc., covering
cargo booked and billed by our company.
Yours faithfully.
iS/si n a g e r. o o
CANADIAN    PACIFIC   RAILWAY   COMPANY
Skagway Alaska..
Dec   28th*51.
FILE OR CLAIM
3716
'Mr H. A. Mills,
Travelling Auditor,
Vancouver, BC.
Cassiar arriving Skagway Hov lt516
Your letter Dec 24th. This shipment
mxroed en a Waterhouse manifest and I attach copy which
shews the shipment as prepaid.  This is the only billing
ever received here and the amount does not appear in
my accounts ,
Am at a loss to understand this deal sometimes
as the White Pass Superintendent called me today relative
to a bill that the Waterhouse Co sent their Auditor direct
in connection with a further collection  Appaiently it
covered some item billed on Waterhoiise expense hills and cf
which I
hill.
have no  knowledge unless
the
*ral Agent.
IS
W&Y billed  this locally   (Local  Tariffs)
Skagway White hor se: -
3129 @ $2.7S--OO$07,38
400 6.53 26,12
Skagway  terms 5.60 o
o
O u w O
Frank Waterhouse & Company of Canada Ltd.
MANIFEST OF S.S.
From
No. of Voyage^
nC:, .,smm
Master-
_^_ o
CANADIAN   PACIFIC   RAILWAY   COMPANY
f.le or cLA.fG-12^359 Spl 477
Mentreal, December 19, 1951.
FORM 101
Mr. J. A* Wright,
Solicitor,
Vancouver, B, C.
Freak Waterhouse Co. Ltd.
SS. * Cassiar "
Referring te Mr. Hooks* letter ef November
2$  te Mr. Mills, Travelling Auditor, copy te you, concerning
payments under Clause 10 ef the proposed agreement for joint
operation.
On cargo that is waybilled for the SS. "Cassiar11
en C.P.R, waybills, the Frank Waterhouse Co. receive a copy ef the
billing shewing the freight earnings per consignment, due the
vessel sad these are mailed te them as promptly ss possible
after departure ef the vessel from Vancouver.
It is understood Frank Waterhouse & Co,
also receive a list ef the seme waybills from our Agent at
Skagway, after arrival ef the vessel at that port, shewing
corrections that may have been made by him and the reason for
them, either adding so er reducing the revenue, also the total
amount ef the revenue en C.P.R. waybills that Agent, Skagway,
is taking into his accounts, for account ef the vessel.
On Southbound cargo waybilled by Agent
Skagway, Agent Vancouver Wharf supplies Frsnk Waterhouse & Ce»
with copies ef tbe expense bills. CANADIAN    PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
2 -
Freak Waterhouse aad Co. should - therefore -
prepare s bill against the C.P.R. Co. for the total charges due
them, per voyage, for shipments carried on C.P.R. billing sad
this account should be mailed te Mr. G. C. Brooks, Auditor ef
Freight Receipts, Montreal, where it will be processed and put ia
line for payment as quickly ss possible.
W*)yJfrP7
Auditor of Agencies,
Mr. H. A, Mills
Fir. T« Heoks
Mr, G. C* Brooks
Mr. H, C* Reid
T® note :    I suggested to you some time age that you
might arrange for Agent Skagway t® furnish Frank
Waterhouse & C@ft Ltd. with a copy of his abstract 32B for the
vessel, then the SS. "Yukon Princess" together with the
No. 3 expense bills showing corrections - This arrangement
may be extended t® include the SS. "Cassiar".
Auditor ©f Agencies. --
mm FORM 102 ' ■ '■ ."
0 o
CANADIAN    PACIFIC   RAILWAY   COMPANY
F,LE OR CLAIM D.      BCOS     Spl.      143/l
Vancouver, h.  C.   , November S8f  1951.
Mr. H. A. Mills (2)
Travelling ..udltor,
v«neouver, B, C,
The present agreement between F»   -".atertooues
& Co.  of Canada LtǤ.  and our Company covering the joint operati- a
of the SS.  ^Yakon Princess*, of which agreement I understand
you have a copy,  reads, IB clause 10, as follows:-
*Waterhouse shell pay to the teilKay oomp&nv «S or before the
l£th.  day of etch Booth hereafter commencing with the 15th,  dsy
of Marsh,  1961,  the net revenue collected by it hereunder after
deducting the eostw *mti expenses incurred by it as aforesaid,  or
in tbe event of a loss shall report the amount thereof to the
Railway Corapany. *v?he Railway Company after receipt of sush net
revenue or report shall compute the total net revonuefor eaeh
voyage nade during the ters of this agreement and in tha event of
a profit shall pay to   ieterhouse fifty percent (60$)  thereof,
and In the event of a loss shall bill Kat^rhouse for xifty (50$)  of
the amount thereof, wlillTi amount shall be paid by " etarhouse to
the Railway Company within one nonth after receiving   »uch bill.
The proposed agreement between the above parties with respeot
to the joint oper«t;lon of the ss,  '•Gassier" reads, in Clause 10,
ss followst-
"The Railway Company shall  p«y to    aterheuse forthwith after
the same feat's been collected, and la say event not later than
thirty (30)  days after the eomaenaeaent of such voy&ge,  the said
ship's proportion of all charges collectible by the Railway Com
§»any on account of osrgo booked by it in respect of that voyage.
Any eost® or expenses incurred by the Railway Company will be
paid by  /aterhouse not later than thirty days (30)  from receipt
of the account for such costs or expenses.
H
Mr. J. A. Wright under date of Movember 20th,
wrote to me and quotes capt. 0, 2.  Williams, Manager, B. C. c. s.,
Victoria, B.C. as writing the following:-
"Coneerning the suggested revision of Clause 10. This appears
a reasonable request, but SS this concerns a distribution of renwes
J FORM 102 QnO
CANADIAN    PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
-   £ -
•olieotad and, therefore, is the responsibility ot the freight
truffle department, the implementation of this arrangement
would evs3n.tik.liy rest with the auditors of that department.  It
1:: i\<.i;<:-v f&at oar expenses connected with the securing or
handling of such cargo will be pai£ by F^terhouse not later
then thirty days after rsselpt  of mm* bill, which Is
satisfactory."
I is r,-.,)i ajgras  lha t distribution of revenues
is the respond biii^y of thij de^orfcasat maA I would a-.'preciate
your advising 8p,   7.   A.    -ri^it,   direct,  iMffe tepsSTfemal is
responsible,  sending copy of your Icttnr 9m Cspt.  7*  o.
iiiiams and mjmmXJt for our record.
fSigned)        T. Hooks
Assistant IfeatfM Traflie Hniifl,
eco,    Ur. J. ...  '.'.right
Your letter- of 'Joverrher 20th,  file 10048, 0 Q
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM IOl(|g
FILE OR  CLAIM
Vancouver, B.C., iteeeaber 6th, 1051.
Mr. i). i. ttelntoah,
auditor ef Agsnoieg,
aientroal, sjMN
Please eee ££r« f. Hook£ * letter of Io?eaber uOth,
file •.t,BGC3 apl.14^/1, dealing with Clause 10 of the proposed
agreement regarding joint operation of the a•£."Cassiar".
Will ^ou plsase reply  direct to Mr. ffcoica, er
enable ia@ to repljr to hi* letter*
Travelling Auditor. FORM   101
0 o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM       D.    BCCS   Spl.    143/l
Vancouver, B.C., November 28, 1951.
Mr. rl. A. 14111s (2)
Travelling Auditor,
Vancouver, B. G.
The present agreement between F. Waterhouse &
Co. of Canada Ltd. and our Company covering the joint operation of
the SS. "Yukon Princess", of which agreement I understand you have a
copy, reads, in Clause 10, as follows:-
"Waterhouse shall pay to the Railway Company on or before the
15th day of each month hereafter commencing with the 15th day of
i'arch, 1951, the net revenue collected by it hereunder after deducting the costs and expenses incurred by it as aforesaid, or in
the event of a loss shall report the amount thereof to the Railway
Company. The Railway Company after receipt of such net revenue or
report shall compute the total net revenue for each voyage made
during the term of this agreement and in the event of a profit
shall pay to Waterhouse fifty percent (50£) thereof,-and in the
event of a loss shall bill Waterhouse for fifty percent (50lQ of
the amount thereof, which amount shall be paid by waterhouse to
the Railway Company within one month after receiving such bill.
The proposed agreement between the above parties
with respect to the joint operation of the SS. "Cassiar" reads, in
Clause 10, as followst-
"The Railway Company shall pay to Waterhouse forthwith after
the same have been collected, and in any event not later than
thirty (30) days after the commencement of each voyage, the said
ship's proportion of all charges collectible by the Railway Company on account of cargo booked by it in respect of that voyage.
Any costs or expenses incurred by the Railway Company will be
paid by Waterhouse not later than thirty (30) days from receipt
of the account for such costs or expenses."
_'. J. A. Wright under date of November 20th,
wrote to me and quotes Capt. 0. J. Williams, Manager, B.C.C.S., Victoria, B.C. as writing the following:-
"Concerning the suggested revision of Clause 10. This appears
a reasonable request, but as this concerns a distribution of revenues
_ 0
CANADIAN   PACIFIC   RAILWAY   COMPANY
FORM   101
FILE OR CLAIM
-    2    -
collected and, therefore, is the responsibility of the freight
traffic department, the implementation of this arrangement
would eventually rest with the auditors of that department. It
is noted that our expenses connected with the securing or handling of such cargo will be paid by Waterhouse not later than
thirty days after receipt of our bill, which is satisfactory."
I do not agree that the distribution of revenues is the responsibility of this department and I would appreciate
your advising Mr. J. A. 'Wright, direct, which department is responsible, sending copy of your letter to Capt. 0. J. Williams and myself
for our record.
(Stfd.) T. HOCKS
Assistant Freight Traffic Manager.
ceo. Kr. J. A. Wright
Your letter of November 20th, file 10048.
T.I.

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