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Island Freight Service Canadian Pacific Railway Company. Travelling Auditor (Vancouver) 1951

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Array  0 O   iff
CANADIAN  PACIFIC  RAILWAY COMPANY^//7
FORM 102  C IN
FILE OR CLAIM
?&neou*er* B#0#t Kovember $thf 1300*
kr» li* A» Mcintosh,
Auditor of Jgenoiea,
Montreal,   ^e*
Dear Sir;
leland 2ftp»iRht Serf iee»
Et wires exchanged*
At the request of Sir* W* Maneon, flee President f
Mr* We Ma Harrison, Aaaistant to General Superintendent, V&noouver,
and I visited the offieee of the Island freight Service. Ootofcer
*H3th, and went into the aoeounting matter thoroughly«
After aareful eonaideration it was deaided that
this is not an opportune time to make a ehaiige*
Attaehed is a aopy of Mr, lfaaaon'B' letter of
loFenAer 8th to Mr. 3* Aa Leslie*
Xoure truly,
travelling J»4itor« 0 o
CANADIAN   PACIFIC   RAILWAY COMPANY
FILE OR CLAIM      --90004~-
7iilOQU¥3Rf  _i.CS.,  November 8th,  1950.
Km  A. Leslie, 3sq.,
Vice-President and Comptroller, ■
kONTRSAL, da®.
.Dear 3ir:
Further to my letter of December lUth, 1949,
your file B-El-55, with respect to the accounting of the
Island Freight service being done by W. Be Mohteitli.
Messrse He Ae Mills and We Lie Harrison, Travelling Auditor and Assistant to General Superintendent, respectively, went into this matter very thoroughly on the
ground in Victoria last week* as a result of their findings,
it is my recommendation that the matter be held in abeyance
and reviewed at a later date.
The Accountant is presently ersgaged fully in
handling work for which he is now responsible, anu if
extra work were added, it wula undoubtedly result in the
accounting staff having to be increased by at least a
Junior cleric, and consequently, any saving which might be
effected from having the work handled within the Island
Freight Service organisation as compared to the rate paid
Monteith would be nullified.
The present Accountant is working long hours
to keep up to date, and while he is not a fast worker,
he is thoroughly reliable.
I think, therefore, we should continue as at
present•
Yours truly,
Viee-Presiuent*
FORM 102  Gin") o o
CANADIAN   PACIFIC   RAILWAY COMPANY
Q    Q    J*    Y FILE OR CLAIM      ^m$QQQm%^^
VA10QW1R, ^*0*, Havener 8ih, 19£G
Mm  A* Leslie, S»q»,
Vice-President and Comptroller,
J^ar Sirs
farther to m$  letter cf December 12th* 1949,
your file B-gl-66, with respect to the accounting of the
Island freight service being done by -a.  B* ile&tMtiu
Messrs* H* A* Mills and W* M* Harrison, travel*
ling Auditcr and Assistant to General Superintendent, respectively, went into this matter r^ry  thoroughly on the
ground in Victoria last week* as a resuljs of their findings*
it is my recommendation that the natter fee held in abeyance
and reviewed at a later date*
the Accountant ia presently engaged fully in
handling work for which he la now responsible, and if
extra work were added, it wuld undoubtedly result in the
accounting staff having to be increased by at least a
junior clerk, and consequently, any saving which might be
effected from having the work handled within the Island
Freight Service organisation aa compared to the rat« paid
Monteith would be nullified*
ihe present Accountant is working long hours
to keep up to date, and while he is not a fast worker*
he is thoroughly reliable*
I think, therefore* we should continue aa at
present*
Yours truly,
71oe-PreSii-.. ent* o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM — 90004- *»
Vancouver, October 31st, 1950.
Memorandum for Vice-President:-
.     ills and I saw Mr. Husband yesterday morning in his
office and went into the question of the Island Freight Service
accountant taking over the work now performed by the firm of Monteith,
who are paid |150 per month.
After discussing all aspects of the matter, mi are both
agreed that no change should be made for the present at least, or
until such time as the present accountant, who is 62 years of age, is
retired or otherwise leaves the service of the Island Freight Service*  There were a number of definite reasons which influenced this
decision on our part and they are enumerated below:-
le        The present accountant himself does not feel capable of
handling the work done by Kcnteith although he is thoroughly efficient
and trustworthy in the work he is performing and Mr* Husband has
full confidence in any and all reports compiled by the accountant for
him.  The file indicates that our accounting officers feel that the
accountant could, without too much difficulty, take over the additional
work which involves a higher degree of knowledge and skill than the
present accountant possesses. Mr. Mills, Mr. Husband and myself,
all agreed that the accountant undoubtedly knows his own capabilities
and Mr. Husbandfs personal contact with the man has led him to believe FORM 102  (*j7%
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
«. t    W    O -
that the man does not have the ability to handle the higher accountancy required.
2.        The accountant;fs rate is #235©00 per month and if he was
capable of carrying the additional responsibility, it would only be
fair to increase his rate by at least #50 per month in order to
bring the rate in line v-rith that paid to head accountants in other
similar firms.  The accountant in the Vancouver Island Coach Lines
receives about $150 per month more than the accountant in the Island
Freight Service and while the former is, of course, a much larger
firm, yet the responsibility on both positions would be very similar.
3*        The additional work which the accountant would have to
perform would necessitate relieving him of some of the less important duties he now performs and would undoubtedly mean increasing the
Island Freight Service accounting staff by one more member.
As the going rate for office boys is now #100 per month, the saving
of |150 per month (the amount now paid Monteith) would        ly
nullified and as a matter of fact, would probably result in an increase in expense to the Freight Service.
4e       It was Mr. Husbandfs opinion that the accountant would
probably turn in his resignation if he was faced with carrying the
extra responsibility which he does not feel capable of doing and as c
CANADIAN   PACIFIC   RAILWAY   COMPANY
FORM 102  f**m*
mW
FILE OR CLAIM
-    three    -
he has been with the firm for about t$  years, is very  trustworthy,
efficient and conscientious, Mr. Husband is not at all anxious to
lose him, especially as he does not know where he could get a full-
fledged accountant for the same amount of money, or very little more.
There is no question about the accountant not wanting to
carry the additional responsibility because it would mean that he
would have to do a little more work, as the individual involved is
already occupied a full working day and could not be accused of being
la&y or indolent.
Assistant to
General Superintendent.
Travelling Auditor, CANADIAN PACIFIC
TELEGRAPHS
Class of service desired
Day Letter
Wight Message
Night Letter
PLACE X OPPOSITE
SERVICE DESIRED
ACCOUNTING REFERENCE
CHECK
E*S*
W.   D.   NEIL, GENERAL   MANAGER;   MONTREAL
TIME FILED
Send the following tneoeage, subject to the vmdtiion* on the back thereof, which are hereby agreed to.
Dm  it* Mcintosh,
Montreal
Vancouver, uatooar 18, 1950
1*M*43    atill under consideration by opinion meeting
again tomorrow<
H* A* Mills. 1LSM
P. G. McLEAN, General Supertete&v  ,,. I
R. R. BACON, Superintendent, Sudbury, Ont.
L. A. RAYMOND, Superintendent, Toronto, Ont,
W. S. EMERY, Superintendent, Montreal, Que.
D. LESLIE, Superintendent, Saint John, N.B.
G. H. PESCUD, G_    *fi!
L. EL HAMSON, Superintendent. Vaaco_*v. BjC.
T. H. HOLMES, Superintendent, Calgary. AIM.
R, V. TOMBE, Superintendent, Mooes Jaw, SmOh
B* ELSEY, Superintedent, Winnipeg, Man.
~TERMS AND CONDITIONS UPON WHICH TELEGRAPH AND CABLE MESSAGES SHALL BE TRANSMITTEB
ARE PRESCRIBED BY ORDER No. 4S274 DATED DECEMBER 5th, 1932, OF THE BOARD OF TRANSPORT
COMMISSIONERS FOR CANADA, AND PUBLISHED IN THE CANADA GAZETTE.
It Is agreed between the sender of the message, on the face of this form and this Company, that said Company shall not be liable for damages arising from
failure to transmit or deliver, or for any error in the transmission or delivery of any unrepeated telegram, whether happening from negligence of its servants or
otherwise, or for delays from interruptions in the working of its lines, for errors in cypher or obscure messages, or for errors from illegible writing, beyond the
amount received for sending the same.
To guard against errors, the Company will repeat back any telegram for an extra payment of one-half the regular rate, and in that case the Company shall
be liable for damages, suffered by the sender to an extent not exceeding $200, due to the negligence of the Company in the transmission or delivery of the telegram.
Correctness in the transmission and delivery of messages can be insured by contract in writing, stating agreed amount of risk, and payment of premium
thereon at the following rates, in addition to the usual charge for repeated messages, viz.: one per cent, for any distance not exceeding 1,000 miles, and two per
cent, for any greater distance.
This Company shall not be liable for the act or omission of any other Company, but will endeavor to forward the telegram by any other Telegraph Company necessary to reaching its destination, but only as the agent of the sender and without liability therefor. The Company shall not be responsible for messages
until the same are presented and accepted at one of its transmitting offices; if a message is sent to such office by one of the Company's messengers he acts for
that purpose as the sender's agent; if by telephone the person receiving the message acts therein as agent of the sender, being authorized to assent to these conditions for the sender. This Company shall not be liable in any case for damages, unless the same be claimed, in writing, within sixty days after, igceipt of the
telegram for transmission.
No employee of the Company shall yasy the. foregoing.
CLASSES OF SERVICE
rULL RATE TELEGRAM
A full-rate expedited service*
MIGHT TELEGRAM
Accepted up to 2 a.m. at reduced rates, to be sent during the night and
delivered on the morning of the next day after their date at places where the
Company's offices are open on Sundays, and on the morning of the next
ensuing business day at places where the Company's offices are not open on
Sundays.
DAY LETTERS
A deferred day service at rates lower than the standard telegram rates
*8 follows: One and one-half times the ten-word day telegram rate for the
transmission of 50 words or less, and one-fifth of the initial rate for such
50 words for each additional lO'Words or less.
Day letters may be forwarded by the Company as a deferred service,
and the transmission and delivery of such Day Letters are, in all respects,
subordinate to the priority of transmission and delivery of full-rate telegrams.
* Day Letters may be delivered by the Company by telephoning the same
to thei addressees and such deliveries shall be a complete discharge of tha
Day Letters are received subject to the express understanding and
agreement that the Company does not undertake that a Day Letter shall be
delivered on the day of its date absolutely and at all events; but that the
Company's obligation in this respect is subject to the condition that there
ehall remain sufficient time for the transmission and delivery of such Day
Letter on the day of its date during regular office hours, subject to the
priority of the transmission of full-rate telegrams under the conditions
named above.
NIGHT LETTERS
Accepted up to 2 a.m. for delivery on the morning of the next day after
their date at places where the Company's offices are open on Sundays, and on
the morning of the next ensuing business day at places where the Company's
offices are not open on Sundays, at rates still lower than its standard night
telegram rates as follows: The standard day rate for 10 words for the
transmission of 50 words or less and one-fifth of the initial rate for such
50 words for each additional 10 words or less.
Night Letters may, at the option of the Company, be mailed at destination to the addressees, and the Company shall be deemed to have <"
its obligation in such cases with respect to dsUvgrjr Ic ]
Tjtttmrs ait destination, ironing, ] ~ (lANi_UAN PACltTC
TELEGRAPHS
V)(7dd Wida ComminicxdurnA.
Class of Service Desired
Day Letter
Night Message
Night Letter
PLACE  X OPPOSITE
SERVICE DESIRED
ACCOUNTING REFERENCE
CHECK
W.   D.   NEIL,GENERAL   MANAGER.   MONTREAL
TIME FILED
Bond thcfollmm*9$ met&^fa, jd^ccl to the conditions on the back thereof, which ore hereby agreed Is.
iti .     i i
.la B. 'Lo _S0W_JUD, Annmnm GeuaaraJi M&_gfsr, Mon&res_H«
P. G. McLEAN, General Superintendent, Mentreal, Que. G. H. PESCUD, General Superintendent, Winngpofc _as_
R. R. BACON, Superintendent, Sudbury, Qnt. L. E. HAMSON, Superintendent, Vancouver, B.C.-
L. A. RAYMOND, Superintendent, Toronto, Ont. T. H. HOLMES, Superintendent, Calgary, Alta.
W. S. EMERY, Superintendent, Montreal, Que. R. V. TOM BE, Superintendent, Moose Jaw, Sasfc.
D. LESLIE, Superintendent, Saint John, N.B. £. ELSEY, Superintedent, Winnipeg, Man.
TERMS AND CONDITIONS UPON WHICH TELEGRAPH AND CABLE MESSAGES SHALL BE TRANSMITTED
ARE PRESCRIBED By ORDER No. 43274 DATED DECEMBER 5th, 1932, OF THE BOARD OF TRANSPORT
COMMISSIONERS FOR CANADA, AND PUBLISHED IN THE CANADA GAZETTE.
It is agreed between the sender of the message, on the face of this form and this Company, that said Company shall not be liable for damages arising from
failure to transmit or deliver, or for any epror in the transmission or delivery of any unrepeated telegram, whether happening from negligence of its servants or
otherwise, or for delays from interruptions in the working of its lines, for errors in cypher or obscure messages, or for errors from illegible writing, beyond the
amount received for sending the same.
To guard against errors, the Company will repeat back any telegram for an extra payment of one-half the regular rate, and in that case the Company shall
be liable for .damages, suffered by the sender to an extent not exceeding $200, due to the negligence of the Company in the transmission or delivery of the telegram.
Correctness in the transmission-and delivery of messages can be insured by contract in writing, stating agreed amount of risk, and payment of premium
thereon at the following rates, in addition to the usual charge for repeated messages, viz.: one per cent, for any distance not exceeding 1,000 miles, and two per
cent, for any greater distance.
This Company shall not be liable for the act or omission of any other Company, but will endeavor to forward the telegram by any other Telegraph Company necessary to reaching its destination, but only as the agent of the sender and without liability therefor. The Company shall not be responsible for messages
until the same are presented and accepted at one of its transmitting offices ; if a message is sent to such office by one of the Company's messengers he.acts for
that purpose as the sender's agent; if by telephone the person receiving the message acts therein as agent of the sender, being authorized to assent to these conditions for the sender. This Company shall not be liable in any case for damages, unless the same be claimed, in writing, within sixty days aftej: jeceipt of the
telegram for transmission.
No employee of the Company shall vary the foregoing.
CLASSES OF SERVICE
FULL RATE TELEGRAM
A full-rate expedited service*
NIGHT TELEGRAM
Accepted up to 2 a.m. at reduced rates, to be sent during the night and
delivered on the morning of the next day after their date at places where the
Company's offices are open on Sundays, and on the morning of the next
ensuing business day at places where the Company's offices are not open on
Sundays.
DAY LETTERS
A. deferred day Service at rates lower than the standard telegram rates
as follows: One and one-half times the ten-word day telegram rate for the
transmission of 50 words or less, and one-fifth of the initial rate for such
60 words for each additional 10 words or less.
Day letters may be forwarded by the Company as a deferred service,
and the transmission and delivery of such Day Letters are, in all respects,
subordinate to the priority of transmission and delivery of full-rate telegrams.
Day Letters may foe delivered by the Company by telephoning the same
to the addressees and such deliveries shall be a complete discharge of the
obligation of the Company to deliver*
Day Letters _are received subject to the express understanding and
agreement that the Company does not undertake that a Day Letter shall be
delivered on the day of its date absolutely and at all events; but that the
Company's obligation in this respect is subject to the condition that there
shall remain sufficient time for the transmission and delivery of such Day
Letter on the. day of -its date during regular office hours, subject to the
priority of the transmission of full-rate telegrams under the conditions
named above.
NIGHT LETTERS
Accepted up to 2 am for delivery on the morning of the next day after
their date at places where the Company's offices are open on Sundays, and on
the morning of the next ensuing business day at places where the Company's
offices are not open on Sundays, at rates still lower than its standard night
telegram rates as follows: The standard day rate for 10 words for the
transmission of 50 words or less and one-fifth of the initial rate for such
50 words for each additional 10 words or less.
Night Letters may, at the option of the Company, be mailed at destination to the addressees, and the Company shall be deemed to have discharged
its obligation in such cases with respect to delivery by mailing such Night*
liters at destination, postage prepaid. caNIjman PAC#TC
TELEGRAPHS
j Class or Service Desired
Day Letter
Night Message
*Night Letter
PLACE X OPPOSITE
SERVICE DESIRED
ACCOUNTING REFERENCE
CHECK
RS
W.   D.   NEIL,GENERAL   MANAGER.   MONTREAL
TIME FILEB
Send the fMorning meeeage, eubjett to the condition* on the back thereof, vhieh are hereby agreed to.
Vancouver, Oct. 28/50
D* A*  Mcintosh,
mtreal, Cue.
l-M-43    P0__UHE.       JUBIOR    PRESSURE    IH
COMPABY    WI_H    A_Ci-_A2if 20       GPIXIIOI    TO    DISCUSS    MASTER
WfH    0PIS3    ASP OFFICIAL    ISLiW)    PSKIOH-    Sl_ilfIC3.
H.  A. Mills ~|
mOmmmm
P. G, McLEAN, General
R. R. BACON, Superintendent, Sudbury, Ont
L. A. RAYMOND, Superintendent, Toronto, Ont.
W. S. EMERY, Superintendent, Montreal, Qua.
D. LESLIE, Superintendent, Saint John, N.B.
mmoQmmm&temmm
G. H. PESCUD. Gew*3S
L. a HAMSON, Superintendent. Vtscovw, &C
T. H. HOLMES, Superintendent, Calgary, AIM.
R. V. TOMBE, Superintendent, Moose Jaw, SMfc.
B. ELSEY. Superintedent, Winnipeg, Man.
TERMS AND CONDITIONS UPON WHICH TELEGRAPH AND CABLE MESSAGES SHALL BE TRANSMITTD
ARE PRESCRIBED BY ORDER No. 4t274 DATED DECEMBER 5th, 1932, OF THE BOARD OF TRANSPORT
COMMISSIONERS FOR CANADA, AND PUBLISHED IN THE CANADA GAZETTE.
It Is agreed between the sender of the message, on the face of this form and this Company, that said Company shall not be liable for damages arising from
failure to transmit or deliver, or for any error in the transmission or delivery of any unrepeated telegram, whether happening from negligence of its servants or
otherwise, or for delays from interruptions in the working of its lines, for errors in cypher or obscure messages, or for errors from illegible writing, beyond the
amount received for sending the same.
To guard against errors, the Company will repeat back any telegram for ah extra payment of one-half the regular rate, and in that case the Company shall
be liable for damages, suffered by the sender to an extent not exceeding $200, due to the negligence of the Company in the transmission or delivery of the telegram.
Correctness in the transmission and delivery of messages can be insured by contract in writing, stating agreed amount of risk, and payment of premium
thereon at the following rates, in addition to the usual charge for repeated messages, viz.: one per cent, for any distance not exceeding 1,000 miles, and two per
cent, for any greater distance.
This Company shall not be liable for the act or omission of any other Company, but will endeavor to forward the telegram by any other Telegraph Company necessary to reaching its destination, but only as the agent of the sender and without liability therefor. The Company shall not be responsible for messages
until the same are presented and accepted at one of its transmitting offices; if a message is sent to such office by one of the Company's messengers he acts for
that purpose as the sender's agent; if by telephone the person receiving the message acts therein as agent of the sender, being authorized to assent to these conditions for the sender. This Company shall not be liable in any case for damages, unless the same be claimed, in writing, within sixty slays after, Egceipt of the
telegram for transmission.
No employee of the Company shall yary the foregoing.
CLASSES OF SERVICE
FULL RATE TELEGRAM
A full-rate expedited service,
NIGHT TELEGRAM
Accepted up to 2 a.m. at reduced rates, to be sent during the night and
delivered on the morning of the next day after their date at places where the
Company's offices are open on Sundays, and on the morning of the next
ensuing business day at places where the Company's offices are not open on
Sundays.
DAY LETTERS
A deferred day service at rates lower than the standard telegram rates
as follows: One and one-half times the ten-word day telegram rate for the
transmission of 50 words or less, and one-fifth of the, initial rate for such
50 words for each additional 10 words or less.
Day letters may be forwarded by the Company as a deferred service,
and the transmission and delivery of such Day Letters are, in all respects,
subordinate to the priority of transmission and delivery of full-rate telegrams.
♦ Day Letters may be delivered by the Company by telephoning the same
be. ^addressees and such deliveries shall be a complete discharge pf tha
Day Letters are received subject to the express understanding and
agreement that the Company does not undertake that a Day Letter shall be
delivered on the day of its date absolutely and at all events; but that the
Company's obligation in this respect is subject to the condition that there
shall remain sufficient time for the transmission and delivery of such Day
Letter on the day of its date during regular office hours, subject to- the
priority of the transmission of full-rate telegrams under the conditions
named above.
NIGHT LETTERS
Accepted up to 2 a.m. for delivery on the morning of the next day after
their date at places where the Company's offices are open on Sundays, and on
the morning of the next ensuing business day at places where the Company's
offices are not open on Sundays, at rates still lower than its standard night
telegram rates as follows: The standard day rate for 10 words for the
transmission of 50 words or less and one-fifth of the initial rate for such
60 words for each additional 10 words or less.
Night Letters may, at the option of the Company, be mailed at destination to the addressees, and the Company shall be deemed to have discharged
its obligation in such cases with respect to, deUvflry It i
jjtttJTB at destination, postage pesbsML Gwiflito*
0*fk_DIAN PACIFIC
TELEGRAPHS
lUotM Widk CommM^dccilonA
W.D.NEIL, GtNEfiAL mana
-T_ ___- _*__ d___ in the date line _ STANDARD TIME at place of origin* Time of receipt is STANDARD TIME at place of d_su_&UA_ %    ~yr
K.CP41    RS   RX= "*** i?   ^ 4V1LLEST.
PR   MONTREAL  QUE   17=
04
MA-4744  MA-1043
H  A   MILLS=TRAVELLiNG   AUDITOR   CARE   ACCOUNTS   OFFICE
HOTEL   VANCOUVER   VANCOUVER*
YW   SEPTEMBER   6T H  RE    ISLAND   FREIGHT   SERVICE   STOP   HAVE.:
YOU   SINCE   CRANKNESS-ED   OPINION    IF   SO   ADVISE   DISTEMPERED-S
D
i l r l i     i   i\ii    i >-
7-77J-777
= D   A   MC INTOSH CANADIAN PACIFIC
TELEGRAPHS
V)&ddV)ldlsZ CcrnimiwiccLiAxjnA,
"The filing time shown io the date line ia STANDARD TIME at place of origin. Time of receipt is STANDARD TIME at place of destination.*
RAA282 Rs 15*50 SEP 5   AM  9   2q
PR MONTREAL  QUE 5
H A  MILLS
TRAVELLING AUDITO VANCOUVER    BC CR TC RUSH
Y.L.  AUG   19TH RE  ISLAND FREIGHT SERVICE STOP HAVE YOU YET
,C^^_^4__      i^
CRANKNESSED OPINION  STOP  IF NOT WHEN DO YOU EXPECT TO ARRANGE TO
7*< d7mJmm&'
AP
D A MCINTOSH
&yy*       K\M)
C-MIDWAY ORDINAL REPORT   1-K-iO
■
<:   I  i
A-l. o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM .7
Vancouver, 3*0*,  august 19th, 1950.
Mr* D. A* Mcintosh,
inditor of Agenoie,,,
Hontreal, Cue.
Dear Sir;
Island freight Servloe Ltd..Victoria. B.C.
Referring to your letter of August 11th.
I have tried to sontaot Mr. Kunson but to date
have been unsuccessful. Sis secretary B        S to arrange
an Interview as soon as possible and when this is done I will
advise you l£__eaiatel,y the result.
Yours truly.
_ravelli:ig Auditor. CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
G**94232
Montreal, August 11, 195Oo
Mr* He A. Mills, AIR MAIL
Travelling Auditor* ~
Vancouverf B«C*
Island Freight Service Limited,
Victoria. B.C.	
Referring to your letter of May 119
Kindly advise if the interview with the
Vice President expected for August 1 or thereabouts has
taken place and, if so, what is the result?
FORM   102AU!_*
&4AM
HEC/BM Auditor of Agencies.  "_f o
o o
FORM  102
G CANADIAN   PACIFIC   RAILWAY  COMPANY &£\
0
P
Y HL£ OR CLAIM •    90,004    ■"
At Victoria, B.C., December 13th, 1949.
E. A* Leslie, Esq.,
Vice-President and Comptroller,
MONTREAL, Q u e»
Dear Sir:
Referring to your letter of October 1st, file B-21-77.
At the Annual Meeting of the Island Freight Service
today, Mr* Scoular, the Manager, made the following comments:
ffThe question of continuance of W* B. Monteith as
Auditor for the Company and the possibility of
requiring our present Accountant to submit internal
report has been considered.
My Accountant feels he has not the qualifications to
complete this monthly report and if the services of
We B. Monteith have to be maintained for final yearly
report it is probable that saving to our Company would
be negligible. Dependant on what we actually wanted
from W. B. Monteith & Co. at the year*s end.
If we v/anted spot shipping checks of billing and all
accounts for the year examined, then the saving would
be negligible.  If my Accountant has to be relieved of
some of his present duties in order to prepare Monthly
statement, it would be as economical to continue with
our present arrangement.
Another alternative would be, if we were to dispense vcLth
W. B. Monteith entirely and add one more employee with
experience to our staff, at an increased cost, and
Travelling Auditor of the Company were then to check all
records desired, we would, of course, receive the benefit
of this extra employee during the time not required for
report.  I am not, of course, conversant with what my
charges would be for Travelling Auditor if C.P.R. Auditor
used. I do personally feel, however, that the most economic, FORM 102
o o
CANADIAN   PACIFIC  RAILWAY  COMPANY £_
FILE OR CLAIM
-  2 ~
with added efficiency, would be to continue our present
arrangement with ¥. B. Monteith.*
We have been in touch with Mr. Monteith, whose firm
is paid #150.00 per month, and he has stated that if his firm were
not asked to make monthly statements, he would reduce his fee by
150.00 per month. As this is a negligible reduction, I suggest that
we permit this question to remain in abeyance until the travelling
auditor who is taking Mr. Ramsay*s place arrives on the coast and is
able to give this subject some further study.
I feel that the subject will have to be progressed
further before a decision concerning the preparation of the monthly
and annual statements can be made.
A minute v/as passed changing the end of the fiscal year
from August 31st to December 31st.
Tours truly,
/s/ Geo. H. Baillie
Vice-President /
CANADIAN    PACIFIC   RAILWAY   COMPANY
Mr. B* A. Uolntoah.,
Auditor of Agencies*
Lontreal, ?.{ue *
FILE OR  CLAIM
Vancouver, B.G.* fey 11th,  1950*
Deal* *3ir:
Island Freight Servian Liuited,
Victoria. BaOf
With reference to JfOWP letter May 6tht file G~94282*
1 interviewed for* Baillie yesterday and he
informed me Mr* Secular* Jfenager of the Island Freight Service,
underwent an operation a few days ago, and he aaid he would preJBer
to let the natter rest until Lr* Sooular has recovered* and
suggested that I see him again about August let*
Yours truly.
2ravailing Auditor* ADL
MP>
FORM 102A m*U
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM G*"94282
Montreal, May 6th, 1950,
Mr, H.A, Mills,
Travelling Auditor,
Vancouver, B,C,
Island Freight Service Limited,
Ii£i2,E^_i__j__„	
Referring to your letter March 9th.
Will you kindly advise if you have seen
Mr, Baillie, as suggested and, if you have, let me know the
result.
Auditor of Agencies^
HEC/EEH 0 o
CANADIAN  PACIFIC  RAILWAY COMPANY
FORM 102  CJN7,
FILE OR CLAIM
Vancouver, B.C., March 9th, 1950.
Mr* Dm  A* Mcintosh,
Auditor of Agencies^
Montreal, Que*
Dear air;
G-S4282.
Island J^eight Service Limited,
Victoria* B.C. (	
Referring to your letter of March 1st* file
I interviewed Mr, Baillie this morning and he
advised that Mr, Secular, Manager of the Island Freight Service*
is at present ill and in the hospital* and he would prefer to
have this matter remain in abeyance until Mr* Secular has
recovered ao that his opinions could be considered.
Mr* Baillie suggested that I see him again
about May 1st.
Yours truly,
travelling Auditor. o o
CANADIAN   PACIFIC   RAILWAY COMPANY
FILE OR CLAIM G~842 82
Montreal,  March 1,  1950
Mr. H.A. Mills,
Travelling Auditor,
Vancouver,  B.C,
Island Freight Service Limited,
Victoria,  B.C.	
You have on your file a copy of Vice-President
G.H.  Baillie*s letter of December 13,  1949,   to Mr. Leslie*
Will you please arrange to  interview Mr. Baillie
and see what you can do to be of service to him to meet the
situation that has arisen*
Please let me have a copy of your report.
jr/rmb
Auditor of Agencies o o
CANADIAN   PACIFIC  RAILWAY  COMPANY
FORM t02
FILE OR CLAIM
-oouvor, B.C. June MtfeAMfU
o
Mr, E. Blackbtir-s,
Auditor of Agencies*
-lontreal.
7dxi,
la^nd Freight Service Jfrfl - .YtetSUC***
Tour letter of May -3rd file G-84282*_,
I herewith enclose copy of ay report to
Mr,Baillie,v"ioe-Pre»id<>  j ,   •aeouwar. in connection with &
check of accounts _»da,Isl_.. Y;h% Service    ;.   *, .tctoria
to- :i 3_r,3al_lio*_ acknc. ic-dceaent June 24th.
;ot Is touch with Mr.
.'port is self explanatory. X will
get in totten witn mc*secular ee that I nay meet feisa ant
Hr.Cameron in N&ned_»o when tbay visit that point
in July. Xt will enable me to see that tha
plated are in list with tha recos-aendations
Yours truly,
fravellim  km 11tor CAN/Q^N PACIFIC RAILWAY COMPAQ                                    a.a. «,
Statement of Special at W.E \	
(Debits or Credits)
Account of Adjustment of Differences by Trav. Auditor	
INSTRUCTIONS —Original to be attached to Balance Sheet by Agent.   Two legible copies to accompany Trav. Auditor's Report.
DESCRIPTION
AMOUNT
•
/
7        7 m
f
\T      #sfAff       **                 ~~~/_)  ^ii^^i    Ti   ^y_i       rl dffx-taii&f     Am
,d
,.... _.
/
%-htYQ                                                                                                                  •"■*
_»_>                                                                                                                                                                                                               *"
. v ,QANa£)\N PACIFIC RAILWAY COMPAQ
Statement of Special ,^^*«??7AAAA7*.. at W.E	
(Debits or CreditsJ^^*^*^'*^
Account of Adjustment of Differences by Trav. Auditor	
INSTRUCTIONS —Original to be attached to Balance Sheet by Agent.   Two legible copies to accompany Trav. Auditor's Report.
DESCRIPTION
L       U-f
~
t*&
>
d,
q7
)
AMOUNT _W 4"46
CANfQ\N PACIFIC RAILWAY COMPAQ
..W.E.
Statement of Special at	
% (Debits or Credits)
Account of Adjustment of Differences by Trav. Auditor	
INSTRUCTIONS—Original to be attached to Balance Sheet by Agent.  Two legible copies to accompany Trav. Auditor's Report.
DESCRIPTION
$c
A
'-%
...
^dyv eye
Jj m
J
3
o
f\
*
AMOUNT CANADIAN  PACIFIC  RAILWAY  CQf       >N
*7* H-7
FORM a821 L. in .
ill yuc*L^ ™     Ly^dk
e$A-— J id^^det^ '" %/
CANADIAN   PACIFIC   RAILWAY  COMPANY
FILE OR CLAIM     G~84282~M
Montreal* May 23, 1949
Mr. 3.  Ramsay,
Travelling Auditor, AIRMAIL
Vancouver, B*C*
Island Freight Lines. Victoria
It has been suggested that a complete
survey be made of the operation of Island Freight Lines,
and in this connection Mr. Leslie has had correspondence
with Mr. G.H. Baillie*
I would be glad if you will interview Mr.
Baillie as soon as possible and discuss with him tha various
features he wishes investigated*  I presume that their system
of issuing Bills of Lading or other contractual documents,
waybilling of shipments and accounting methods will be amongst
those to be investigated, but you will be guided by Mr* Baillie's
wishes*
When you have completed your report, please
submit a copy of sams to Mr. Baillie for his comments, before
sending the original report to Montreal *
DAM/HMB Auditor of Agencies o o
CANADIAN   PACIFIC  RAILWAY  COMPANY
FORM 102
FILE OR CLAIM     90 , 004
Vancouver, B,C. June 24, 1949.
J. Ramsay,Esq.,
Travelling Auditor,
VANCOUVER,  B, C,
Dear Sir:
With reference to your report of June 21st
concerning Island Freight Service, Limited*
I appreciate ve ry much receiving your report,
as it covers fully the situation I asked you to check in tc*
I suggest only that you follow your own suggestion and ensure
that Messrs. Scoular and Cameron put into effect the recommendations you have made.
In due course I would appreciate if you would
let me know that the changed practices you recommended are in
effect.
Yours truly,
Signed    Geo* H, Baillie
Vice-President LgH__y
m, msiinc    BMMMT ,   o<
Yaaeoavc r,    .   . Slat, 1949*
Geo. If. liaillie Bat.,
Vioe-Creuident.
Canadian Paeifie y Ca
Yaacoawer, 3.0.
**:** -m^m, flgfjhftft, ,spfflti#f.ftu.r yi___ffM,iS<-i,*
In accordance with your wishes 2 iwve cojspl-ted
a ©hack of accounts, lal.-       I <&rvia* Ltd at Victoria B.O. Audit
Jus, 7th*1949.
On arrival I proceeded ta coast ti_ ©i.ah ©» hand,
list aa per feaaa A.A.46 attached, fatal ©aah ©a tend.,        .53
*tet© tha Qaapaay aa per    r balance attach .,   1*2; .
chartage is Fanita........      75.4
this shortage ia covered by I.- .IPs which were aa
hand aa under.,
.   mith               iver* 10.48
J. aaaalar   *effiee iaaploy.©*' 10.00
f. -eaalar                *              - 40.00
0. Gimerea            "AuUitt- ^S.OO
Personal Fsinda due            r. .0-
*      ,  . rabbia •Accountant. 10.00
*^_ — __       ^jm
.   .   .>^iith, -iver.fir-t < .50 aa Ma report
ef May 18th.collecti©a® aa _ ate daliverad.on May 23th te tamed
iatc tli r a c. f©r '   2.62 covering a    .   . •■• Included ia the
latter deliveries aad apparently .40*? in coah alee, tha b-laace   10.48
was paid into I 7th after ay arrival.
1 had a talk with Kr.Oaith ta verify tha transectten
Ha iafamed rae it had bean ; ary far hi» t© leave 4Uiek3iy ©wing te
lUnaaa ia th© fanily and before ha mmm i to tarn in hie  ; halt
ing to th© Canpfiay. Mr. .~r»haa « ith and
it vary oi^r to hte,all ftanda aust he promptly  : ' in.ia future#and
a a mmvm^o a ill be ac ceo tod.
J. i-- r.   Manager1© sen     lou   $19,00
Ibia sua wac for his m\ n jic-raoaal or . aaa cine©
beea paid ia.
••a Con      200    §40.00
Th* d far
the son*® portion of it i .._te_ with
iy» invest!:, claims. j;oular#ho«av<    , j f*ll
■4 of ^40.00 ©_ r-e-ivizas *u_ ©ay cheque Jaw** l&ch.
. Oanereh 200   #2&.O0
Mr. teenier adv .as this aim had ©aaa advanced to
Mr.Oaaeron for expenees to Haaainc. Mr• CameroG,hawav«r,paid ia the fttl
amount, by personal Jan© vth.wheqae nun site* June 8th.
ilaaccs .aa .par lodger
OMMpO,               .Bunk of Montreal ¥i. Bal ;,2,98e.3i
Bay Mi ,                       da                    da Cr    *         200.
C.o.b.          0                  j,                    da i)r    *     2.01S. 16
All ®f *j soiled
with the ledger, - „
JHT_Tim lank balance  waa varifl ak atatcaoat
•SS
•    Bala, fied
with ' , ?¥1 . ,   >S*6?
J o
•   I m.
limm^JmmmJL
ares ere built »p _y,as fell***.*
Cash collections•prepays.as par office ceah book.
Drimm eelleotiene oa shipaeats ot
delivered by tfasst end I into ia office* m per
cash book.
Aeeeu-ta receivable. eta waybilled charge ehipp«r
©r charge consignee• Alee fron this ©.contract* fer newspaper
delivering,and at sail to C*nxc •.■■*•
In ©auneetien wii       .   latter itea all eceeants.with few
exes pt tens ,ar© rendered aenthlyt®nt the total re% is not token up
lata the «; I in the neath to which it 1 /a. Fox ina .  if
account® rcct-ivablv.-tit«&ui cell up to - rt on-ditvU froa the
eaah book to revenue for the m .  chat itean   swaa la u. at
this tine are transferred into the accounts reaaivabl* JLeuter and tha
total io orsdlted to revenue tbae^ for the aanth ©f May.
fhe prae©©dnre ic, ar a lease one and to any the least
tiv© to irrogaleritioa. For instance if ©<-:...._©r,utoo cheeks all
waybill® to peat to his collect*ons»feilc_ ta _y er a drivers
collection through hie cash sheet mad retained tue fwada.thar* ia no
check on hia and no aa; kr.tr,- ©f ,ur by aeciuont,
should it ao happen the Auditor v. ttk it up ia a epot check.
The »e»fc can be said o , . ..
gone over.aa 2 heee alrofedy eta tod * the 1. ,aad if
•taiapcd paid they are as«Uit«ed to have been eaah bcok&d aad only thos*
account a reaaining unpaid arc- d up and c to rc-voaae and
transferred to the aceaeata receivable:  1 dg^r.  If it should ha, pen they
overlook m account i, ir pick-up,the diet j is net m
until Urn tlm pays 1
Llls.eh&rgoa collect,iteore the delivery has been
by the funds t • into Vie tor ia or i«ineaa,the a®oant
i credited te revenue at Victoria.  2f eellaotion© i i     into
or ot        .ed W ysasi*e,flauH©say or Port Albernl offices,
credits the amounts t© revenue.
In en effort to ax-i.u.,,.. ,ae far as passible,that the
frost each eolleot ■ got© into the at fa billing
j .i ,     :      •.;.,,„       up_iil&t   , I     |     Ii    , i •   |    '.»-••   MM
rea«a. i8. The reoeivin*. office is i ater against
itea»when edit        , : ©n_ copy to the ferwu-L-i-^ office.
Any aotatioi: as kind is accepted as correct. The fern
|» not an accounting • i tins thu ci ■ ©f ferns
19 is at least tw tag at tha Victoria ofciea.
'.ich X eooid _ ok ef
May 24th Sea. *        1--7100.
♦,
* .BO
14th        * ivtr.  I St , .it
el: rt. ,@0
n 3.30
14th        • -16 ■       )        Privt,r    . ;:h 1.28
16th        -      86678 * 2,
Sot a thoee three  lt*s* has yet hew c
aaagh shsrgea collected from eensigneea.
tiofc to col* before doing so.     i .y ar©
, itfejes i bills eould be to the Coy,
'   • .20
<
8887 • ,c>0
.80
' new in *Tunt
9
SOth I
it
Hi
13th built up act ,m f j . •
IL^X.~-JL
collections,prepays»as pur ©fflc© cash bee_,
-.vex* c tione cat ahlpasute colleet and
delivered by ttaa end funds tnmod into the Victoria office, aa per
auah book.
Accounts receivable, tihlpnents waybilled charge er
or charge conaignoe. Alao fro© tfcfg i a for newspaper
de21v@rleg»aad Oevernaent nail to Qinwms.
In connection with th© latter itea aH i%ceounts,with few
©x©ep*i«s»ar© ran aonth_^fb»t tha total rev is not token up
into the Journal in the aanth to shieh it belongs. Fa a  im
accounts rcscifablc.-taas saU'.ut-u up to Juik 15t.Ii art a a tha
each beak to revenue for the aonth ©f June. tthat Itcas r at
this tlse erw trcn«ferr*«.  into the accounts reeeivabl© ledger mm,  tha
total is « to rtiTtme thrsugh th© Jsurro.l for the aonth sf Mey.
Th© proaocdur© is rather a loose 'on© and to say the least
scadiielve to irrO; *    'or y & if sash_«;r,wbo checks all
waybill5'- I t to hi© ec21©stfeas,failed t© tntvr a pmpmy or a drivers
colieetion through his cash sheot and ret a is aa
chock on hia and no mans ef discovosy that 1 knofe ©f»us b^ aeci-wnt,
should it eo happen th© Auditor would pick it up in a spot check*
Zfes suae can be said of the cu? r*8 eaasaatcfhey are
goae over.ss 2 have already stated around the _• t,. - ;n* mnth.ead if
staapcd peid they are assumed to have beea cash t aad only those
aiaing unpaid are pickc© up ana ertn.it.., 1 tc                 and
transferred to th© acoo.            .solvable Saggor* If i <;ey
im u,                  mm in their pick-up,th© diss, y is act nade
until                     ;.mys the
.e co22-ct,wher© the deli .as bt
by the driver and funds turned into Victoria or junean9the mm
la crsdj ue at Victoria. 2f **lltoti; i-t sri   turned int©
Kanaim ©* collect iao»Ceu. .   or Peri Alberai *ff
....
Ik Cfcrt tt ■ Cole, that 1.
from such colleet waybill© gets int©  • _cts,efech billis
agent has Immm sending a form,in duplicate,fera 20 it is kno^n by,t© the
ra       ..ag office. Th >fflee i d_
itans ©oil ■ _ra one copy to flee.
.;V    u. -..: Jl--- ,    . ■     ......       .; I      t. c,        K     -       ■ ■        It.   4 :■■     Yj; ■ .
is ;ig do I tine t.       g of forms
10 is at lea
»f
■■       '.                                     *-m
■ijffisyESai i j_T__i_ii'm _iiMiii 11 .,:^^jii^ iSteiiil§j jiM^iHt
^ u ;. *
m
.
; Y-...
■              mm                           m                                ,.fty               6til                             /-'               A                       ^^                                                       ,                       .--         V.              '           ■
a' C4
Wop 14th la
a     '
-     .   i.*% ^              ■  im                \.- t    k                 |  f
* *
.   . . • ■ C-A'^r;                  *
a
* JO
i
8S279    Jordfttt S4ve-r#  tut  te
«■§
•ll b I !   to be-
.SO
•/,     c   _    _    ;
, ,.o
14th
i
ae                       mi
16th
j
■ - • :"w;                j
i.
11
.■■■u,,?: <hfc»y» •olJL#0tff6 farwfc
CO
.
1 00 3l
|   tut
are
mmi m
ii
the
/•
*   gagfe WV
197                                                                     l#t   C
.20
• j_tb
il
.50
86870                                                               *
.00
.CO
. ■:
tbove   *!*ot ciArtwci- m»w in Jtn*^ ©tast«
1 02                          cmi#             e •>   9  .
iM^«_..^_c-ili«M-
May account Prov Govt.      /Bill .39
Carbon copy mxkeA r .ith* but the sasaat not
entvrvi; ti .a car St. This eaouat short*in caeh-^t
Aa a consequence revenue not erodit y. T'nless N   -.ia
to theia >t ion, discovery would not .have boon nac©*
Oashiai I aa©? i cash sheet $&n& ©th and rovenue
will he- credit* »
May account* Perthoort ■" reaaeiy   Kay. 11.91
in tr rrlng i< I mmlial&i ledger an itoa ©f
,31 omitted. The 01 r> paying their i at else
i I to nek© paynent because the amount sas not inclucu
In saansry. I as a cant-v-.umce has n©^. Ccen
credited with thir. it.
I have br\;;ht it to th*~i_  r.+ t^ntion ao as to eff_et collection June and erodit revenue.
April Saaasal Hays!   -iry $1C
also saitt in accounts rect-ivablo
April.  Srtaaer, >ril aeoou-t  pe is
amount of        . -O Say 31st. *s_ttoa of
ear offie lure.   Amount ered; t.
ef
sou smy „
followed
itiC9   t©
creep in and fox
7kY.   JllJJ
,  I f«el ft
integrity
of tl
shape of
air                     tic
for Vtt-;r protection *
| v. mm-   __1 w^ -*--    .-   . -.     -..-■<   .
emauragtvii'nt  i*
led wil
I ao irregularities'
La,oi' any evide*
ss accounting practices ar
;..   „
-'.. v ,,
r ii
■1#
te
d, in th*
f kind to
liable to no
to more readily discover lags of ; $«•
-   . i&sed the natter &t s
h, to he a«a*a of tiMNNI
Also did ttraCatteronnths  latter is KTaJteateith1
wh-
nployo#tjfe«r 1 ->rt
anggeated a
slightly            r«»4l not ar foi  thi   *'iatoria
and ,-anaiiHi effio*
3 a Bo til opei
l;ct'                                           ,                          c ■..    :c..    I ••-
c --^iUVO \AA 7*     7 7    UiC
. :    7..YA   . .
>«• to M                                    MM aoerniag to
a sub of Victoria ©                    -               Iberai
th            99t9tfo   SUMI
t
of mwmWmW is tii,.-r at
Victoria or
"-'■' *
ir each day, 3
* aitggesteu,                      >»8 eopy be set up
in   v.  ... , ;;•              ,     .    „. ..
pro number,&ad nee                    to b#
tafcsa a..             11
-©gpr#i
I and collect *aiid this total fignra to
a                                                                                                                        ^
eti<
and
; are
, -"»«^
ia© a
i a
^1
dr
it
aMMHtlW > fWW 10 al3^*1y fN^f¥f*T'
fji aeat out fey th
Vouchor ca- *a dob
nithta two or t >ua
able io agent t<
got all the figures te tine joaraaX© t can then 1
pond noo to got the form lOajournol voucher credit,00
accounts reo^ . v a
1 it  to       •
the Oi tern*fer ii .  xctoria^lanmiiao s
th* naiaa m fcfe -r e» back
to Vl0tor«U-*t«iat   ■ r_.Vv;i Ma rv.;>ort ta dupl^c; t,. tL.    a. aopy
to tete the ■jAmoc of fem 10 aad be •: for th^ Journal
wieher d the n^oessity of toiririg to n-writc the partiel^aroa
tkM i iny route in mm $:>
Y     l     mmmmmmJtm
03©eot#d to have m a waybill for all i
atiom of tfeei t of oollaatioa; ^       ^foro.thoy ohon naybill
** for fatPtttMailtt!       ^o#«t is  i^n>I^
t of the •    i3# 1     a      pt       in a a#pi
mm and
Mia by oorroti*
|i clear tiim
i im
J'it  of
. -   9   •
%ypM _ con^fe^. -
May account Prov Govt.     /Bill 84305
Carbon copy nark© d* but the uaount not
,._9t. This oaooat short*in ©s^h^^f
As a eons*' a© not credit y. Unless this
t« < ;.i on t discovery   rfoulu not best been md&.-
Or , amount through at iC*t Juno 9th ano revenue,
will be credited Juna*
May account- northwest Creaa©rjp   &*#"• '1.31
In tro tin furring to accounts  r«c ivoblt  ledger an lt«a of
,   L aaltted. The i:r<_amg|    aaa paying their account alsa
BBt was uded
la sj* Revenue as a ©on; ia. has not yet boen
credited with thie .:...
I Jiave b t it t« oil on so as to t collect
ion Jane and cr* nit rev© cue*
April See   i.o 119*99 -
This  it :jo ©ft- to b- io
April. *ery ©ten paying a: :-iccount is
♦       ...ay «51o t.     _b
our office failure.   Amount credited to isvssn* lay £lst*
Ton aay hi ape,©:.
ef the practices foH©..(.._,uVv.*'y toicoenagcacai is fer irregular*
4t'. »"vup in and for losses to be sustt.i
dettjotio  ■ - too suck reliance is j ha
integrity of th© eapleyees.    nil*,  no ir regularities woro noUd.in ths
shape of as*  -       . .1 of funds,or any evic.c.ncv  of tm$ 'kind to
sauce cu oa accounting practices are available to us
for better protection and to aiore readily discover le_s of fsvenue.
2 i matter at ostt© ,     rular,
he adpittva.anu be b© aware ©f thost   wcakr. bving prtctnt*
Also did Hr.Caaeron.tht.  latter is      .    nteith's enploye© ,your auaitor,
1 1
acted a alj
;natest up fm the Victoria
a-«.
iiMt x i,iiM;, s anil m% jys can
©©afc
that
.
total  i*'-. v ?sue accruing to
th«s   'cnpany.   *incaa of
fit                            ictori
i-tenay and Pt Albcmi
cubs of Manaiaa. so th
to account;
Lag of         mm is i           at
Victoria or Hanaino.
. -
Pis I©.© sany be act up
%7.
...    C   :. i;     .
nu_u~                                  © t© be
takoa c           ■'    .. 'i  j
1 and collecti
.and t:        stal figure to
7         JJ    'JJ       '              ...':.
*                                              ...
f__1          _    _
;   ,            ,:        ;;       ,     ,     i     I :
j-y:     c/:C     ■■>■<■ -\ .■        --7T  f Y . .     y°-y y l        \,   :;   ;
driven                        an
are
11
m
*1 ;'                       lf$    Ff*^"{
T)i ..rnsl
vo -ria '.; vera*.
J»X     *P*    a*3yf     ■mYOmwrnrnmOmmm   aPlHWNRw'    • w^ttaS    «$* *>
althia tea or I days amount© nay be trr red to accounts rse-iVv.-
ablfc to enable agent te ha business -        final so        i and
Upo* ax**.  ttMHtw x 3*gurigisi t*' ..v. .. * n ipp' seina o^f coi *0B*
peadctiee to get th© fore lO.Jourt; er credit.so os to clear his
act iveab
I j^*- *^t xn
the sae<  ef o»far inst oia»Sanaia© rente.la vent of
th. fce Hernial© m
ti  fl~. _vc*r ay@uf„      ' ?
to ora 10 si m for the journal
vou iO the necessity ©f having ta r*«wri- •iotlers.
This . :Utc   . ssm circuastet    - •
anifest'. : lead,they are
ax oybill for all shipments ae.        . r»
at ion of their report af collections, there fore, they ehsw wo .r
and a; for re|pa^i©,id*ore'    , ia la I,the
t of ■ -       '.... -    4    -
. of overcharge© that any y later
hy J,        I Voucher iaeiesd of the k. -t mthed ©f ©hanging
waybill or ae,. nat figures.
2 feel vr.-.'f.-;etly assured that to work ol e linos I have
herein i ,      I sort; inly bring into th* .rats all the
revenue earned.In any per odieal exsai-o.t.on*? will be wore readily
dstocty.js sad a* * ill, without doubt»hav sail ion froa the
performance cf hia duriea,that all revenues have ha®n properly accounted
for. I rather this faction in the past.
• ■   ..*»*—»:
-;Otioo and
Hr.osasroD felt and «xprt or a i , Mr. roatafte* a
days Qoatcaplation to the plsaa. informed l_c.'Cco_iur he felt ocaltc  ©ntimaiaet-
18 about it. I understand it is the int ..otlow sf both-of thea to get
tag*theralater on in the aonth,ts gather details icid prepare _ir*.-oticns
in writing,aad to visit all offices scnotiK© in July to verballj past
agencies ano, leave t written directions for the r of their
aeasry if necessary. 2t is their intention to bring tha revised pronto,.-
arc of accounting into effect August 1st next.
us  is i office of ii»teria.Pttncsuri
*
that the amount
Aa mlxm,^ a
f aronrds Mo returns daily to
required to cover hi© returns is shown sa having been nk of
Montreal, .unean but there ia no confirr.* Man of thl of the
aonth men *t io received.
Bare In ais-apprsprlat ion is  :nc©ttr*._vd uftv.r t*._ _cnner that
a© such deposits be i ly aade and control over it I overlooks*..
loss oio«.d,and its discov not I a until
of the bank ststfcwent.
I have r. tod t© 3 r that agencies    _n©sn,als©
Oeurtoney i mi a- up their deposit slips in triplicate
and a bank acknowledged copy forwarded with their returns. This will be
don®. Transfer ©f funds into th- central Account at Victoria is usually
aade at the ale aonth.
Puto oom afltoteaM.'
I the
turned in tier.
used at our agei. for,*
the daio,th*i ex
the deposit 1© vnti.rvd.Ifc
deposit.
Mr.   .oon is aa_~
pleasing ace©   ly.
t no i   ot is given th© dr       juiea
■U... ; u   tJ
.rssto
. ,-:Od   ti
i of a ■        .similarly
I .         m      | ■ 9 m       . . I    ...        -.-.-.■      .   ..  |
*W    ■'-      l   <7     *    '- '    ~<  f       C.j ■    H    J
Ic accepting t
m
m
direct driven
f* cvl*il    v 'iicu Ak    OAAV.
hove also suggested to Mr. Scot
! to outer t
.     ■   .   os occj
Kiiins
up at a aen-f.              -dnt. 1
of 2              -m and 1
* lading and t3                ©oil
,on hio                             •
• 1'
.0©
. I   .., ,::Hu.,& una
papsant of
hit the bank 11
©OV'
ehipaent* pie J
t twe i y j
af the mi
aayuhere,as a
Lb  ;
is returned
n ai          it it
by drivers    on
fioe.
unt is not Hi
MS 11          .-s*
r  de;
deliver-.
f v.-  sent
Victoria ha has
t© the cashier.
diseonti ..
■<  <,
.,    .        •..;.
CO..
the a
yy*
that
asaths nc<
Isaac neatly eoaotii.o!
Bailee ted fer.£ea© a*. jIc
m to ten aad at
a te Kr.Secular Jr.  inoUr-u ®f
o ia to be
.r*
■' *  ape o
_ 4 m
.. of overcharges that nay mtj later
can b ;_aal    ar instead of the    at atihod ©f changing
waybill cj
flfM!*1 •';.
I feel       / so u.;.'f . that to cork        lin« a 2 have
herein s_j     • fill : m  into the Coapaay*© accounts all the
revenue corned.In any is* ocioal exaaination#faiiurt.;-- will b© wore readily
mm- 1 aad aadltor wlll,wiihout ■v.,»u_t»_av© the satisfaction froa th*
perform -ss.that all revenue® have hmw  properly aocottatad
for. 1 x^ther doubt if he has he d  this :■ tiofastian la th© 'pest.
Mr.    r is rmtnig to     the •        otlss
Mi-   ran felt and ©xprc        I for a     .  ,      ,   r a
days c to the plan,infernod Mr.Secular he -felt Quite enthusiast*
ls shout it. 2    ttand It la the Intent ion af both of then to gat
together,later ©n In the aoath,to gather details and pm .-ction*
la writing .and to visit all i    s some tin© in July to verbally peat
agencies mmm leave these a-ritt^n    .;tions for th© refrsahaeat of their
mmmry  if nooeanary, Xt is their intention ts brine the revised procoea-
ure af a    ting late effect August lat next.
As aire© ay --    .    is a sub office ef fictcria.Puncan
fcr,.-f*rds -    turns daily to Materia. 1 dio; the
required to ©ever his returns is shovel a® having at    -waited _ank ef
Mentreal, .tineaa bat there is no eenflraatlen of        th© md ©f the
aanth stern th© bank stateaeat is
Herein aia-apprcpriation is oneoumged a.     .. aanner that
no such deposits be actually sad© and control over it has been sver   ,-ft.
os could be sestai»ed»and its discover,     not be smde until
r*e-,i:- of th© bank stmt , ■■•■?■.at*
2 have    sted      ooular that agencies csuncan,alsa
y aad P,rt    ni should anks up ttasir deposit slips in triplicate
and a bank acknowledged copy for?-    sith tit»..ir i a.  This alii be
done. Transfer cf funds int© the General Account at victoria is usually
and© at the close cf each aonth.
used at our agencies for,©©.
© dot        .it of
the deposit is «ntered*Xt is alec
depssit.
i is anxious this r
pi-. iy*
no i  tpt io riven 9* * for noaioe
havo suggest , similarly
___-____*£ ___*_t _ _*_»i_#-__ii',f,_>ipi,#> *_ yitfii—ffH ___da?sa _*f? r*f ^        § #gi"_
it,and the sign    cf t    rty ask,
im  alao i:        : by the clerk accepting th©
is
direct drivers to «n
ilSC sv;, .,      ■ .
2 to also
4 ti t,a list af tha
lr ©ollc pt nfcjprr in paymut af
9S9S^^HSBnaV^nnRrnaKr reason •.
by th©
k it
I'i            .  :'                  "            ;   v        ..">,-,
r^i**e__ if-ho tux
in and what it
©07-  6     .
re wee also          .att
er ©f neni i cell*
If drivers   on
ehlpaasts
'■            '       •       -
point. The drivoi
shipper
a rse
ilasl office »oopy
af the ail
lading and the funde
©ol                      ttu
i aaeunt is not listed
.;.:.:■.,     ■ .s. „
rciay,on his dep
•
io be done- in future.
hikewis© city d©liv_ri«
s.These neatly ee*
. cute shlpnests
SSlJV'   '"
,'.      7.
d sat ©o.
•
.
.■<■ ,y
out during tht
lessi         ion and at
Victoria II
■ -., -..
aing ev.
uch             to 1  ■
{©ulsr Jr. Int.-        of
t© the aaa
r.
ver aakes as dap
©sit report.
.     -\     ,
.   . ... .
1__
'* -• i
fft%11
k.
- „.. .-.      $::77,;YYY
a.......  .. ., .
ne «
aha Vfotoflia
- i.
iaeludu? m
©ashior aeunlXy
for tim prior m
this sad clue to the fact that fiaaa m%2X sonottaes
in their 9m # the;  practice  hhi:
tmm eurranay over %q th*. / acowotaat
-ion©
a loose I ^et in
t io notgho' ,g©o€
in this mwmmmwofimm im ao ream
alia   I ■  aas*i»a Aeoount^nt reaeivwi th*
yiUi funds i-im 'tmmk depoti
cover anil total 01 test is entered through aaeauntanl
AeeountaaA neleos Urn deposit ia -xk%
hioeooii
shoal
not aceoi
after
it.
* all .
sashier should
nab si';^s*i't
p to
eh book.
Milk ro
Contract d
:-, I   ,'.; '■ "    ■     ' J   Y:
Ik Mc
7.Y.-Y
ling 1
tbls : •
. venue  1 should,
1 ar©
t AlbemJ
Dunes nr,i-Sanalaci
• .   . .; lichen-.Juacar
Vlctarla-Ceagss
tmf- r&ra Vlutoi
As       Victor!
rovince        09
.adard f*il    Vic tor 2  .
t!;lC
urs,
to
ioria.
routes  &; r ko
In. _ .- mij
c-veoneeeutlvoly on®! ..  &.*»© carbon
.^ _ iries far a pe
th© 15th 2 '-»tfshowing date,aunb^r ef
and sis© 19 * .
il-, ■   •:-..  , .. v.   v..-
goes to the dotry as 1
for t.
MUtS
> •
  .... ,
usee
rd.
*
©pa * book waybill
ml ©o'v^rs all
9 1st te
lifted this ,
d.the original ./ill
....      - .   . . '
f-   -r-i.  .
lo ■...>.
I ©Arm;
Is
col
carbon
all of
.:   '   !.■'■
:/ J-
, a      .... ..       .. .        ...     1
»S   ®tl
V
;    ■ i    ■
00e or that It j. red and
or
in thes<. anes* als© fro© th©
that a I up fer
M flras er. ran the right
te 15-Juat ©a
•51 ax:, a
-:..■:    s.
.11©  f
>uv
... ' ;: '
.    T.
Hobble.        . I .
u;
.fit.
Cl*rlt.
Jones.
Hookers.
ol.
• t.
:• A©tta
mtm *    9
_jb__ iattfc
lnslud© curroat
cashier a©;
far the p
h iees©~l -j © 11 o ao •
should be inter©
net a I for
after the ©2oa©
mmmr and total ©.- set is e
Accoo .. in
cf this t fUm will some tinea
unts In tbair cheques,the ■ for the
se and turn • ay over to the. Accountant
9a portion.
ha© a leer I  io whJ
. is not.however,good pre asi
in tisio aanner.There la aa reaacn
all. Til-.-, otmssas Accoi $•■©-. ive* 1
oy with funds end- hawk
.oagh accoentnat'
.
nil
©'.. i ■
■old
i. .-.  , «.t
K.
Milk routei
w*»mm--m* m    mm*     v#*%*     mmmmmmmim
¥
e.antmoi
*
isnllng wi-J            revenue
2 t#©uld,per
eosKsont on
tnio feoture.    The a© itese
.     !,    ....       :     .
IM Hi
■■"""'   ™                                                                                                           '•■!■    m&'        :#■"'-"•*•**  '■-■
. an.Oadnr ,lanala©, cook©
to Victoria.
C . C..CeeV i;
. iebaa-cuuean and return.
Mall
Colonist.
nrl* Maaalm
:                :
VI© to
inee        M             *             *
y ■. .. j
ll   Victoria.   £©nt ©n Oas Truci
c. Be         »n 1
t'aede ©one
m.p
fcrn,eonsooi
car.
th© 15th 161
and sis© 10
gees to the
far trucking
JJJJJ   :
the op;
iH*
Is
a ©Hoc
carbon
all of
eeivi   :,
CO*
©re
ct to  to
sly nunhercd
del it
f the *Het»~
sill to 1
ila fhrssi
irses far t
i;o
rith
■ ai
i. the i
;age deli v.. red.
p© a book waybill
ftyblll savers all
days 1st t©
oe llfUd this i t- ,
Hf«ted aaa w-nttfi ,tha ©ri cill
; aay
» j. the ds
sis reeo.
expressed
sight 1 ;;h.
..■a© ©*.        I it 1 toad
..    --.•' = .»_- , b«   sufficient for
• picked up in these instances also fron ths
lunts* I ;. - .. tli©t o be set **
,1 its tm  m sas of I a ©i
off in i a June lb-Jus
ii]_*_%_!   fi___r«- '•#*__   il_u_ft_iJP_sr_e  __£t
riar |
•ovm the
a
te   a
att-ute-d*
Victoria effIce iffipjlffiMB
Ccotdar.
Scoular.
Hobbis.
a mm
rur. ei C2 st*
• -.       ;:.-i   ;."t,a
?ayie#*
rlt«
^__ _*,_*__
.   e.. o *
7jQJ,,  ,
i? .'-    ■■:     u- ..
n p %a
ar*
•
•r. o^>
-    g    -
th© lines you have wished it to be unuertakoa and that*pestoop*,
thlr. of the dlstarbing featuroa that
were amsl m alara. The .will,
I mm *urevaaat wa ...
a,
999 9 paragraph $ .approximate© $4*3     ■     -    .His sort of carry
ever lata I i, oo  n ee years*
not visit ar* r Island oii'iot.8. laanim
la the next centr- and fcoeix ayatc-_,wi»t 1 have eeon and been given
to understand,is vory sliailar to Victoria.
-uld be | to conta-ibuto    .
any m if it .one nsces; ary »hea 1, .    uiron
eon© on the ohaage  ...
• :"    ■     .' .   .. ..... t   ,        i.4        '.  '    i .. ■. '.        :.  . .;        :,..     .■:,;... mY<;,
, upon or, at*     ,.__ ■ ci..e» e,  2 ahall
*d to tarn* in Maad»yenJ t 1 a«-v a on
Vi m like I waa
• rea
..c.c...
Yours truly.
fcC*. sa        6       *
I think the t * I ,>»g
the lines you hrv. cd it to b m aad thatgj a#
this report has confirmed sane of ti rturbir^   fceturaa that
were causing yen umm alam* Wm TQOidwKaxcmtioni, »tfill*
I it 9»;    *    Qt wifcn your approval*
jit inj * le er« ftMtb
see pag«i 2 paragraph S.approxinatea J aOQ* This sort of carry
over into succeeding months has beea going on for come years.
;id not visit any of the other Island offices* W9mtm
im the HWl centra and I system*what I havir seen and INMM given
to uiiderstandfls vary similar to Victoria*
I • las I I be i .tribute
any assist* mmm Rt-
oeae together ob the change in ac
re 1 forward a copy of thi
superior      *    i i ,cicst>.:ontrt.tJLt I shall
red to have in hand, you j- ..t I aay :.-m sa
to him at the 9mm time.
in ■enciu$-j.cn      S3 like I was
court *   r. qa.%1
al .lly*
'/curs tn
'    fllilm Audits** 1-48
^CANAD*^   PACIFIC  RAILWAY  COMPANY
0^1/ /^^^^^Traveiiiag Auditor's Statement of CasN^wi Hand
tW                                                                                           5I
A.A. 46
r
Station or Agency,   1      	
A
 19./
Amount
Amount
?
.   CHEQUES
99m
Bills          'x 1
mm
/ •'•
mm
•?  x2
f®    0-»
x 5
^"x 10
x 20
x 50
'mm
pm«e *>
e^       sa.
/TOO?
/*
/
x 100
>.y •
4^.
- Gold	
Silver     JTx 5
t^*T
y x 10
*mr m
9 m
x 25
__r     /                 r                    ,r   _*^      £
1 Ibdja  ^     ]/0€   "S
m ^rt*r,
x 50
x 100
/a
Coppers	
Miscellaneous	
,
•
1 >/"©©
*J if
/              -y
<
,
Total Cheques
■-:.,.        .'-     ...              ■*■-■■
pi                1 hereby certify that the above is correct.                                                    Total
.          C   -   "
/'^                        ;""       " A A   .„/       -^
Travelling Auditor.
Agent, Cashier or Clerk.
1
—^
^^^ ^NADt/^Q PACIFIC  RAILWAY  COM ANY
Travelling Auditor's Statement of Cash on if-fand
Station or Agency, 	
A.A. 46
19
CHEQUES
*'■>"
_^
''.0%
_C
... .
Amount
Bills..
Gold...
Silver.
Coppers........
Miscellaneous.
x 1
x 2
x 5
x 10
x 20
x 50
x 100
is
x 10
x 25
x 50
x 100
Total Cheques
Amount
I hereby certify that the above is correct.
Total
Travelling Auditor.
Agent, Cashier or Clerk.
-. ..-,,„, firm ' ■-■■ r-"f -'   ■   ■
,.c..«... I—
Form 598 WE—91256
Printed in Canada
O
Bank of Montreal
.Branch :u.% ......... .*:;: 19..
To 1.-..7.........
We hereby certify that the balance at.
of.........V... ,,........c...... account
at this offic&gk the close of business on	
was $	
Accountant Form 598 WE—91256
Printed in Canada
O
Bank of Montreal
'.. Branch. J.C;.„.'....7 19.4
To.
We hereby certify that the balance at.
39
of  ..........e;.v..jv accounts
m
at this office at the close of business on... Jul
was $ &2*369.+X5*-XtWQ.-.£tumss__
Accountant Form 598 WE—91256
Printed in Canada
O
Bank of Montreal
.Branch.
7, 19.., ...
To.
_s§
We hereby certify that the balance at	
of k.f.....c....£ 3.00	
at this office at the close of business on J.
was $ .....;.....;.*.....' .(j:".Q.U ....,............;.,
3k
.account
Accountant o
O
»w» m,%m, mtmrnW. aa
O, £ X P,_J->  ..^__k
ic
RBU&3tfffl_ J4c-..;JX-.,#:         ia, P^XSM—ia
 &•
Bank of .eo«ti?ea_
. Yicioria B.C.    General Account.
Aa per
Baa* sartiff&aate atti chet*
f 4i8.78
_»eas oate            ia chests     .
A«f 23-46 #2008
*m
ttfcy 21-49 #2155    $794*89
lev    9«4s
S7«
1.25
•            i.7     *,-.:p.4S
Ami xa-47
4299
1.90
9             j.58        10. SO
Jal^a©»47
4971
2,58
*       mm     27.44
May 30-49
mm
Ji.50
.     30.33
a-49
mat
4.08
»         si     S5.S8
31.-4®
2153.
4.58
•       aita       2.
a
SL99
883.77
9&54      342.00
* tfcaasfsr to
Q. .   . aaeeaat   ib&Qfag*
2,432.05
Bank af Montreal
» ftetofi
aalaaee aa per ledger.
. -.    Payroll Aessant.
attached.
v f          •    9 *.' ""
Aa per
I 9.569.15
Lose oatetending cheques.,
Des 3US*47 #1498
42.14
May ga-99   ■ cose    y7.08
©et    1-48
1697
f.70
•               9   7;:.
Ins 19-48
2570
99.-3
•             4567    82.50
99-49
2*39
8.55
t  ai..is
May 98*49
4988
de.si
•             4575 109.03
#
f
96.29
*             4502    86.68
'
i
mm
87.11
*            4627    94.SS
e
i
■.   -,
♦            4650    44.42
%
a
%    #|#%           «*?tt
*             46           8.0*
5*
4
*             4639    12,10
«
$
,9616 340.00
•
7
lev .
May 14-49      45t6    94,-■
.    9
9
104.'
a
4600
99*91
J
•
4688
8.
1
4853
34.
mmmmWM
Bank ef M©
<2al
» Vletori
1S_1&.:                                                                                                        .
«  -./•                     •         .         .
2m *m
Aa per
.-.te attached.
480,M
.;.■■:     »'.»'•>+.**♦.
l*aa.<
78/&U8.
aft&ing eheeaee,,
-5046/SE' '_8-fc061/R
Add,
*s collect*, d bat net peid,
fro* e*a.Aceount taj Slat let yet eredlte-
B,„lanee as per lesser.
8.217,37
3,757.55
474. <
012* .mmmmmm d_ . ML*
mULmm.
A_Ji_-
lit.
.;... .v.
A~____.
Bank af Jfaoftrefl,
, Viator**,
Aa p«r Bo
A«g 22*46 ytmm
•.SO
Bev    8*46    2788
1,28
Apl SM9    4289
1,90
J«lyS9*47    4971
2*m
-,-.,                  ■         -            .                         „           :
a. so
ra-49   siso
4.
81*49 mm
4.88
■ *      a
888.77
i Account,
•t if teste ei .
,  .
• 89
•
489.48
9
§188
la. SO
»
I
?7.44
•
so.&a
■
i W$*
.88
a
m
I.
9
m
842.00
I
mmfm^Wmmrm^mW   mm             ■   ■
! a
asaewat
___)_Mto__,
# 495.73
8.481.8®
as put* Ia. •«"■. r*
af nsft
, Victoria . .  .   Payroll Aeeeaet*
Aa per Bank eertlfieate a ed.
Lose aatstsliding eitefaes
•,
B#© %3**m r!4M
42.14
Bay S8-89
J $97.06
I    1-
1697
9.70
a
9    73.89
IS
2570
89.68
1
4567    85 .
SMS
39
8.55
a
9    81.13
Mar *8»4*
4888
88.31
*
4573 109.03
1
f
98.29
a
4583     88.88
9
4890.
87.11
a
4627    94.55
•
1
89,i*4  ■
a
4680    44.4a
||
I
103.29
s
46              ...
$
4
98* 88
a
463$     12.10
*
6
8.08
,861©  34C.
s
7
108,58
14-49
mm   84.  .
%
9
104,68
4600
99,47
i
462C
8.60
a
cere.
34.
-
_•
-   S»:cei.l8
,la.MttM
I    aoo.88
.real, Victor le Ace oust
Aa per -teak eertiflsate attached.
; . ,.-    , % •    . ■-    •-....■
?4*S078/5115,
I/58-.
'58~5061/8
Add.
1 collected bat net paid.
from aen.Aoeoant ^ay -let lot yet audited
Br.lanee as per ledger.
480.34
»   ,7.87
5,737.53
474. i
■ .Cia.16 »
o
0
*
•
9* :                It    _t_
Bank at
'flOm.—    '■  •
•k*
atre," 1
..:.;....
Aa
:      ' .rtiilaati
t 498.73
J#eaa outst; u .1..7 c&MHgnes*
Aag tW&mti          -8
§9*30 '
m?  31*49 #215;            4*89
mm   M»
■38
1.99
67       469.48
iipl 19-*4V
4289
1.99
*           21S8        18.30
H        -if
£1
2,50
•                            27.44
*4$
r;&38
:.
.« 2
l«4i
39
*
i.6i        . i
3&*»4i
."181
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7i       a.
... ".   .■   a
91U8
'".77
*           J&M      84-.00
11 fraasfer ta
.  1   . assaaat   ±,      .jfi,
3,4881*08
■ ilsak ©f           *■**
, fletoria
Balaase aa par Ledger*
1 Aeaoaat.
t>988*88
As per         . mv9'i                           ..
2.869.18
1mm* oati
rtae                          ,,
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rM9®
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38 $vf.tim
t  a-4s
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9.
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70
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9    81.13
May 88*49
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9
9
.
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.
Itiis*
InSM
!7*i
Ss*« e##e*a#e#*#e***-
#9
e * a •« a a ♦ a #
Add, c.  .   *s collect,; .1 bat aot paid.
rer froa Oea.Aaaa.tast J_sjr 81at Mat jret ar-dtted
B^lsaee aa per r*
.    7,«f
9 O                       0
~
e
l$m\* Victcria 8.  .
i:^^mh%^dw,wmm.       *-™»i •
•     April
1948
..'•••   .e.' , •           ;   .                                        '■-;
sSL>
J_9S
294.3
■1
3.30r
ril
2©>
Ji-                  »           «  ■ *
Feby
294®
.    :ar.dy
V
La rah 1949
a.64if
April
*
s
l*8f)'
*
Canada Packers
Xsrsli
n
Or-         Id
■
s
COX
.
*
■
Canada v*i«$                                  (cinee pal.
.
April
s
Cosmc Cre^stry                              J    *                        IStta]
1    3*-    ,
■)tr l1-
Crv.:: 7:.:7      .ji ..           ,      ee            ■:    .',   ef  ie-e,.e- ,
*         1.48
oetr
s
as                                          sc
4.38^
Jul;?
s
Cro'aoi        .e.it'i
*    }t
■JJ
II
1*857
Sarah
. , 7.. ; :                      ...       ,.   '£
.
.
i
Cham           -,t_
a 1
ia
..Cecelia oartt
1#«9>
..   c
. : .:•:'••.;
1949
•*
April
i
*                                              tOm
,..-. ♦■.'■.
i
s
Balferd Genera         re
I
mmm®
s
2948
.'oral               ^tioa
»t.ca
7.8»^
3m%$
2949
«                          i
.  -.r'
m
i
,,                                                          ^  ::: r.,j.    j .,n,   }
28.
April
•
-y -Oa
6.
■ i
s
Belg            .                                                       aid June 12th1
1         6.90
$9m9£f
# .
.
•#
s
Jeffs-          Jeffree
.. c
s
s
• Jiittne :.
.     :
i
s
IsMMS
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m
h H,               -m   lake Cowichaa
.      7
April
$
Id
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s
ne
*
i
3.
i
1
< iil.3      a.
)
0*
s
.    ovt       .   .
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tt
•
..  paid J
.68
*
1
•
s
(    *                       14th
1                                1.36      _.
*.vtr
- .rch
•1
9.76
April
a
H
Stroll lv48
akSjr
•86  *
eile.      ,      .                                                 (-19MMI   Y *
J-74, #?
'junny ,'htae   Jairjr    .*UMan
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ii
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ViiiiO—iii?            • -^fill                                                                           )
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ty
i
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1
|
9.933<
i
ii
13.
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■Mqi                                                                                       2
.4,BeC, 36
i
.!> ,695.95 •
o               o
Zalaad                     rv:
:^d,   Victoria     .   .
»_it,      Jane
^MISMJLt   .Accounts _flp||pivabl .
»
April
191
-• 1   -.•••;•..        1 A.f,m
c;
.93
Jane
1943
choel
3.30
April
IS-.
Jickferu.       .   .
50
Feby
1949
2.               ;andy
March 19«.=.
i
3.64
April
i
1.37
•...,
■..,r.nad* Itoekcre
SO
March
Gx.          td
5.45
i
i
Oox      .   .
.50
$
s
."■ade Pain*                                         i««ce pai
..•'.      e -U .'.;. '.e      J-   /  t- 11
.50
April
f
reaasxy                              (    *        ■
18
.08
aeptr
2948
Crystal  -print:     <«a    --.ier                      .   bu
i * .
Go tr
1
#                *                                             *
'■:.   ■":
July
Crorabli.     .. ;._
3.50
ptr
1.
March
- 1 chSB i_.■
..30
Peby
m
.50
June
1948
rtage                                 Caeda
1.00
Mar eh
20v
,0
61.84
April
1
toce pai
d Jnn& 18th)
21.56
■
1
Pelfoed Cfca«ra..
8.15
1
9*00
Deer
2948
ter c/o                          ;t.ce
7.08
■   Jaay
19<
i
3.22
tt
tt
)
38.00
April
il
3ey Co
.30
m
1
.
6.90
Jany
April
1
99ml *-' jLSwa*           * -••  *
.50
.80
*
■
ffre* & Jof free
..
i
1
Ja                 *d
...0
■
■
9S
Harsh
1
March K.  &.                   Lake   -o.-ieean
;   » '."'.'
April
*
■
Cf
78
1
3.
*
i"_4i-i
*1A             fl—,    ' U
.50
,
g
*                                  •    »    - •
11.66
*
s
.1
1
1
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.
I
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April
i
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s
1
1
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•  Viot.o                       at
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i            i                     i
.,'ccv.tc^      ::.:c,vc..,,   •':     ;'c-- I-.v£
1
*
1.
»
.75
37.00
17.15
.93
a OeJ
14,856.35
15,-92.05 Island :*__ight ;*ervice   .$&.   Victcria .8.C,
Audit.      Jaw 7*   .
April
29i
stalactite   ..&_*«
2*91
A Ufiv
2948
•ol
y «
;   . -v I..':l
2949
lard,     :•*•
11
" ->y
1949
.  candy
Mmr#li 1949
i
9.64
April
s
a
1.37
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i
Canada   ee Iters
50
Mtpii
Cr         td
e '"-:
s
Co*   A.   •
e ■• ■ "
n
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(Slaee paid Jane
.
April
I Oreaaajy
•
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Crystal     eri:
| * 'yk%     ?' m.         .    -                    <   ;
)
7 m ■'
Oo tr
i
a                  *
I
4.30
Jaly
i
StsstCi       ,  ,
3.50
4r
I
1. C5
March
2H4S
;0l   Cist
• 50
by
s
CC
..
Jane
1948
1
1,
. *.",:. •■
19^
7.             *a
61.84
April
. *
|Sltt Pti6 -EftM
SI. 56
n
n
Falferd
General Gonetrustion
Olasiex   l/s      eat
.15
.00'
Deer
mm
f * €?cS
Jany
1949
#                         »
,': •
a
s
Green
( §t»#*is aa hr
}
38.00
April
p
y Co
- *
i
.
7,,    .       -          «    '     *            ^    ^ 1U
e 1
Jany
ril
s
'-•on      .   .
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.
s
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1
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lath)
• 7
y
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■ •
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0,    .,£,.. i.e   e
I
■
April
cy *
knreh *
Cpril *
f *
-ee-iten
17.
1.4,'.
, MM..  .
Holiday *apc
Wages.
•as.
OH.
Pool Car
terry.
Jrsv.
.
aural,
lake.
it.
ffll §0*
■spot.
mm
Steak aa hand.
Land Cent
Building
&a»d   Vie
tax Bef •.        I*
Coodwill
Kill* .
AMi-3
9*2 >n Pt.Alberoi Bldg:,
cash an toad. victoria.
• T5brt Alberai
* Goartenaar
af Montreal '          -in   fan Aeaoaat
* * fayraai
• '   * C.e..C»«
Beserte     Co lag
«       Vict eels >.ng
Haters
farnitors
Holiday Pay.
8 a p i t a 1.
8 a r p 1 a s.
* imterred
a
i
At
317.79
e
8,884.31
,834.31
Aadit
18,894.88
9    18,389.68
88,781.31
22.781.31
1,76781
1,757.31
00.264.46
90,864.48
39,981.25
35,921.28
1,084.91
1,884.51
14,498.67
14,495.57
12,510.69
18,510.59
678.58
678.59
1,850.00
1,250*00
285.-4
888.84
40,271.98
40.S71.98
2,151.48
151.43
339.90
1.89
8,877,50
8,577.50
,
,
is.so
18*30
4,067.69
4,057.
10,023.26
It,
84.31
24.31
9*44*.8«
6,448.36
8,161.88
8,161.88
18.
12.00
142.56
148.
676.48
976.48
1,168.97'
1,168.97
804.60
804.50
15,301.57
15,692.05
8,390.41
8,390.41
1,000.00
1,000.00
7,024.50
7,084.68
4.3I9.30
4,319.38
19,717.54
19,717.54
380.00
350.00
1,671.90
1,671.90
JOS, 699. 87
808,474.87
7,487.08
7,457.05
6,98; .
6,985.05
20.
88.00
C.CV.-:.
9 4©
..  ..:. ...
.  £  ,     1*98
192.06
192.06
2,186.37
36   ^7
l f «—.8
Ttm*W
55.60
1. 89* ■
P5.00
.00
75.00
78.08
J * ic
58.00
50.00
50.
5*
, l„
!
•   '
-mSlf^ .     ■ -meum,                       ****%      '  *
r»-1 mo i
I      J
Audit
At
Bksqi*19_j&
J_faa 7-1968
-..   C5.18
9    18, c
fmmmmm
j ..,    ' -. •   -..
' * '             Peel Car
9ft, 781.81
22,781.31
Holiday %y*
1,75731
1,787.81
Wages.
90,264.48
90,864.45
©as.
35,921.23
85,981.98
Oil,
1,084.61
1,084.61
firas.
14.495.67
14,496.67
Bepairs.
12,010.69
18,510.69
Perry.
678*50
678.EC
Rent.
1,850.00
*wd      *    -
Olsil.
998.54
.,,-■'V-    * . -41.
Salaries.
49,971.99
40,271.98
Ad        .sing.
8,151.48
2,151.43
Lioenns Fees     Urn*
sags. 00
3. 08
*                 Prav.
8,877.50
8,377.80
Santa reeeivod.
:■•'■". c
,
Bad Bents recovered.
.
a
7KHHS i«A       *
18.80
18.80
Slst*          y»
4,057.69
4,       , -9
£sqf*a»tl            sal*
10.023.26
10.-       .56
rxttok  i.ii -
24.81
84.31
^ _*_*-_<'%*-_«**»„    ^'**_*__ $>_*
mmmm\m%mm0mmmmm9    A **Wpf£» * .
__*____-   **_*
ee * ■ ■       ■'    a
5,442.26
«           ..:.-.-   •
1.88
2.161.28
•        Kins.
12.00
Interest & ctseoaat.
14  i
.        142.56
iiapaira     spot.
676.48
676.48
8a«^pley-teat la         jo.
1,168.97
1,168.97
©■.reap 3         .aee.
4.80
..
Account*?   asaMMn*
18,801.57
16,602.05
Steak mm hand.
8,590.41
8,390.41
Lan« Canrtoaay
1,000.00
1,000.00
Bailding   Oaartenay
l»aad   Victoria..
7,024.50
4,319.30
7,084.60
4,519.89
Baildiag    *
19,717.54
19,717.54
land   awnean
880.-.
859.00
Belle         oneaa
Mater   Sqnijsteat.
1.671.99
1,571.90
808,-:     ,   f
808,474.87
teals       *
7,487.98
7,457.08
f-roiturs - Fixtafcras.
6,985*05
6,988.08
mmres. Milla Oarrlsrs
31.00
w*o@
Incoae lax Bafttadafele
887.48
887.48
Ooedwill
99,113.96
99,113.96
Hanaine Arena %$ mb.
lie'. 05
198.08
Ydk&mm
.....
8,1?" ,
- 99
Mills   guHm»#
ftam^wi -vif"fi#e#
'      e
9i         .*&*«• y9»JUUkt*i& 32#g*
^m.    *  {-
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m                       inmssus
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^
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"7$ y    *■> c»
i                 ablii
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AcuMmnt
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- s
6
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m       •                   Bunco*
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y   Beserva     coartee                  ;g
1      v*teterin Jaildiag
■
•      Motor®
iiW5#r!}
m* i   ■         a
9      fool-        -lpnant
*
- J»              #-
•      Pltrnitar*
.
■ ' e   .
Holiday Pay.
0 a p 1 t a 1.
■-
11 I | f | |i
■   r            a :
;                 deferred
Aaaoaata          la
i
 ____     ?;;_    :.   ■;
,  .... ,
...81
*«fS^£.* €3a|-'ir * $_r<p FORM   IOI&
)i   N
CANADi__N   PACIFIC   RAILWAY   COMPANY
cJ,
FILE OR CLAIM
ViciiCDum-rf  Bafle mx 24th. * 1949*
•*
C- j
•iOiftrc.lt
Dear Sir**
1 slapd ffre i^jit,, ,,; ~ r v i a i; a Li d»
Yamr file G-S423S#
far an
re sped
Mr**F*lf«
TittJ
interview with S
;   to   l&i---.1K.
;o2ax*f2attc:r c
aoc-
Ano
rostsdtu
ich beaar          :aei
ano
Xtd* Also p3
<i
only a few minor c
,_heral belief
with a 2ittl* tiort-  iir>K;  it would result  in
e  •,.   "... »
MA       *#__.—»
SOI
is been loft  1
^jiai^ntly .
billi.
>yance since  it  :
^ona2 otaf.
now i
9 **
on
af
■ y
ricu2ti _.£?
H0I
P»
ry lauch,
11 tiie control that is being
.
«J_-W JL   U      X V »
*«lffstr
night,to m&% his ■■. 'rout il immi
and while he will remin 1 .:- for scleral d&yo, ha
77aj ty ■ . *-:'ui22it--,ca21 up; i "■■'$
*..-rosble and yourt   1   •
Scptc-
I as • .ig a copy i
23rd.writton to       .      PLUt##I m*uld I
It
u  flie
- FORM   101 UJt
CANADIAN   PACIFIC   RAILWAY   COMPANY
FPLE GR CLAIM
m.      m-
The subject matter brought up by Mr»Ieslie was ths
question of dispensing with the services of W*B*2fonteithf&udltar
for Island Freight Service l*tdf exceptingfperl:-aps*nsii)g them to
prepare the annual balance sheet and Income Tax returns s
Mr*I^olie thought Wl one from his own Dspartaient would be
more suitable to make an audit of accounts once or twice a ysmr
and to dispense with Mr ♦ Wonts ith would also afford quite a
saving worthy of.consideration*
Thee Accountant at the Victoria office entertained
soma doubts regarding his ability to prepare a monthly fe$2ancs
sheet and earnings and ejtpenees statement•
For your information*
Yours truly,
Travelling Auditor♦
d CANAD.AN
FORM   !Oi(^J)
PACIFIC   RAILWAY   COMPANY             ||gfe»
*
\
FILE OR CLAIM                                                                                                           ^^
-.. $      - •'.*                                                 . |               a
»..-' a
7m9
*
.-.: a
--rirxos J_»tc-» ajlso
ese
♦ ... a                               $ -... ..
ir o#mp^ny nsm-t    ym
i '  < I-
t.
trans]
*>ired that only a few minor «                     a
acre ttoe it w          - suit in sne<       •
so*.        •
an-
will_;
»jl v<*)&*  control %$m
. ■ *c ft   x€i_t?  Mo St..-
cjL   for   i"
ch FORM   I0I(
.LiAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
m    2    4
!Ehe subject setter brought up by Mr*2^s2ie nas tha
question of dispensing with the services of WeBeHonteith, auditor
for Island Freight Sorvic* itd. S3cccpting#perhaps.ttsing them ts
prapars the annual balance shsst and Income Tax re turns*
Mr.Ieslie thoutlit some one fnus his own l&jpartnant wou2d be
mora suitable to make an audit of accounts once or twios a ysar
and to dispense with Mr.ilontaitii would also afford quit© a
saving worthy* of consideration*
Up Accountant at the Victoria office entertained
&®ma  doubts regarding his ability to prsnsare a Monthly balance
sheet and earnings and mx^mmem  statement *
For jour  information*
Yours tmV9mWi
Travelling Auditor. CANADIAN  PACIFIC  RAILWAY  CON-^JIY
%' September 20th,   1949.
FORM 2821 Q, i>C
• 90,015 -
J« Ramsay,   Esq.,
Travelling Auditor,
VANCOUVER, Ba Ca
Dear Sir:
What views do you hold, please'
Vice-President* o. o
CANADIAN   PACIFIC   RAILWAY  COMPANY
FORM 102 (;-
FILE OR CLAIM
Vaneoirva %?$
rd,l940.
Geo* H* Baillivf:rcsqaf
Vice-President,
Vancouver,  B.C*
Dear Sir.,
1 herev/ith return letters rece:
ived
i memo of  1          iber 20thtfile  90,015 in
respect
to  Island Freight Service itd*
Upon giving th           ter consideration
I have  come to the a on a.             ..       .,.larly re-ached
by
Mr• Leslie,that  the Accountant at Victoria.Mr.Pdbbis,
should v/ithout very Much difficulty.be able to ]
prepare
the monthly Balance 6:          and Earnings and JJxpei
A$r first glance  it mig           3» 1
to him
to be a ponderous job although 1 thi.            is ov«
;rlcoking
et he lias all                           1 the figures hil
if in
the shape of a General ledger b.'.2unce,passir
ism on to
aaa.   .   :,  I '7a Is Is    l. *«•   eab.       iato ■ Bid  i*o    ai
_ and
I and    mes statement*
I think Ural i    th would readily provide
Uim with ^ne  of tha&r work sheets for any one of the past
aonths for study.whieh kr.Hobbis could copy for himself
for future referent*. If necessary, and perhaps with a few
explanations,come to share the confidence ws feel in his
abilitys
There is,probably,one item that may bring
him disturbance,that is, Wtwmluiom  for Income and Ixcess
Profits tax*. I notice this is at present figured monthly
but could be left in abeyance perhaps until the end of the
ar when it could be taken up in the finalization of the
annual balance sheet* Aa you are aware,unless one is fairly
conversant viith  the act and is receiving notice of any
ch    or changes that may subsequently take place, it
becomes difficult to
ecu irately* O 0
CANADIAN   PACIFIC   RAILWAY  COMPANY
**    2    s»
FILE OR CLAIM
FORM 102  (;-
~l
An agreed contigent amount,if thought necessary,
could be set up monthly to be adjusted by the Auditor at
the close of the fiscal year as suggested above.
The question of a change in the fiscal year, te
end December 31st in/preference to Auguet Slat, 1 think
Mr. Leslie would 1.        ualified to give an      ion
of opinion.
Yours truly,
Travellin Form 103—500—8-49
DAILY CASH SHEET
DATE 19.
PREPAID       f"\                               1
/^JVERS' CASH
r\              Advances
PRO. NOf  '
dayT
OUT
AMOUNT
NAME
AMOUNT
RECEIVED
P'PD.
J.V. AMT.
J.V.
No.
PRO. NO.
NAME
AMOUNf
PRO. NO.
NAME
DAY
OUT
AMOUNT
—7     —r
y
/
FORWARD
4              N
TOTAL
TOTAL
DAY OUT
DISTRIBUTION
AMOUNT
BY DAY —DISTRIBUTION
TOTAL
FORWARD
TOTAL
C.O.D. RECEIVED
C.O.D. PAID OUT
CASH BALANCE
PRO.   NO.
NAME
AMOUNT
PRO. NO.
NAME
AMOUNT
RECEIPTS:
PREPAID
j
DRIVERS
TOTAL REVENUE
TOTAL
C.O.D.  RECEIPTS
TOTAL RECEIPTS
DAY OUT
DISTRIBUTION
AMOUNT
TOTAL
PAID OUT:
ADVANCES
C.O.D.
TOTAL PAID OUT
TOTAL CASH TO CASHIER
TOTAL
TOTAL
1
PAID STAMP USED TODAY
I
1;
: 1	
.DAILY BILLING REPORT  ~\
DATE                             19             DEPOT
PROS NUMBERED
FROM NO.                                     TO NO.
Do.                                               Do.
Do.                                               Do.
Do.                                               Do.
No. OF SHIPMENTS                        WEIGHT
LBS.
TOTAL REVENUE
ADVANCES
NET REVENUE
BREAKDOWN OF REVENUE
ACCOUNTS RECEIVABLE
A/R ADJUSTMENT
PREPAID
NAN. OR
COLLECTIONS                     VIC.
TOTAL REVENUE
COLLECTION CONTROL
J.V. No.'s                                PREPAID
1
2
3
\
4
TOTAL
i
NAN. OR VIC.
J.V. No's                           COLLECTIONS
1
2
3
4
TOTAL
Form 102—1500—8-49 _-X£HD FREIGHT SERVICE vLJ
Revenue Control
DUNCAF - COURTENAY - PORT AIBEBNI   proceedure*
As at present, when you accept freight for delivery from
any other Depot you will stamp the No.2 Pro., returning it to
the originating Depot.
On sending the shipment out for delivery the Agent must^ _*C/^-
make out a Drivers Daily Report, covering all shipments taken (  l^r
out on the truck, (In duplicate or triplicate as necessary}* f
This report is held in the office until the driver returns,  { fZ^f^*-*
The No. 4*s which he brings back will then be checked to the J       f
above mentioned daily report to see that all shipments are
accounted for.
Any cash collected by the driver will be filled in at
that time by the Agent, who will then collect the necessary cash
from the driver. The date and amount of that report will be
entered into a register and signed by the Agent and the Driver.
report^ will be made for Victoria and Duncan   ")  ^
pros;* $fe*L ttfMtf showing Nanaimo controlled depots pros.  Duncan!
will, for Nanaimo controlled Pros, make the list in triplicate, \ "'
and for Victoria Pros in duplicate. Courtenay and Port Alberni j  ^
will make the report covering Duncan and Victoria pros in trip- '
licate for Nanaimo Pros, in duplicate.
Should a drivers report show collect pros of different 1 M^
dates a Form 10 must be made, breaking them down into individ- [^^£m^J *^
ual days, and used in place of the drivers report. The Form 10( ^ S^^
to be made in duplicate or triplicate as necessary. The Form V V^
10 will operate in reverse to the way it has in the past. It  ) 4 r
will be used only to report collections made by you for another/
depot.
All Drivers Cash Reports and Form 10rs will be numbered
as follows: Each fiepot will use the following Key letters.
Courtenay - C, Port Alberni - P, Nanaimo - N, Duncan - D, and
Victoria - V.
The day of the pros listed will become the number, and
the operation will be as follows:
All freight must be cleared as follows: Suppose a
trailer goes to Port Alberni from Victoria carrying $800.00 of
collect freight on pros dated 11th. July and Port Alberni delivers all of it by local drivers.  On the 12th. a Port Driver
delivers collections valued #100.00 Port Alberni Agent makes
out a drivers report showing numbers and amount collected, in
triplicate. One copy being for their own records, the other
two going to Nanaimo with that days branch cash report*
Nanaimo will check the addition and the total collected
to the Port Alberni daily cash report or manifest, stamp as
being received and send one copy to Victoria, crediting Victoria
and debiting Port Alberni with total.
Port Alberni number them as Pll-A^ this meaning the
first collection of Pros to Port Alberni for the 11th.  On the
13th. a further §60.00 is collected on two drivers reports
which will then become Pll-B and Pll-C and the balance collected on the 15th. by miscellaneous collections which are listed on
a Form 10 to become report Pll-D Final/
(Conft) -2-
Victoria will credit Nanaimo with them and check to see
that all collections are taken care of. Should any be uncollected they will contact Nanaimo regarding7the missing items
and Nanaimo will in turn trace and clear up./
Any collect pro which has remained uncollected for over
five days will be transferred from collections and be charged
to accounts receivable and held as a charge against the Agent
who has been unable to complete delivery./
When he collects he will credit account receivable in
his own name showing Pro. No.  /
The Drivers Cash Reports will then be listed by name
and number on the manifest for that day. One manifest being
kept for Nanaimo in duplicate and one in triplicate for Victoria
at Port Alberni and Courtenay, and Victoria in duplicate and
Nanaimo in triplicate at Duncan. Where a drivers report has
been split 6nto Form 10* s, mark the report with the Form 10
numbers. The manifest to go forward to Nanaimo or Victoria
daily.
Courtenay and Port Alberni will send the white copy of
all shipments they bill out, to Nanaimo, Duncan to go to
Victoria together with a adding machine tape showing value of
all pros in numerical order, and then broken down into advances,
charge accounts, prepaid and collect at Nanaimo and Victoria.
Any C.O.D. amounts will be omitted.  They will record the date, o
opening and clojsing numbers and, distribution, in a book which will
be supplied.
Prepays will be entered on that days manifest as at present.
Deposits will be made as at present but a seperate manifest
will be used to list the manifest numbers \¥hich make up the deposit. You will write DEPOSIT at the top of this sheet and list
the number and date on the left showing the various amounts from
that days manifest. There might be five or six Nanaimo sheets
and two or three Victoria sheets listed, the total o^ all^of^them
less the advances to be the amount of the deposit. ^>yn  *i&*/**»**'
j j . fAtmm^dUd    4Z4 $+4*    ' 7
Wheri an advance is made on another depots shipment that
depot must be advised immediately of the amount.
Prepaid -   xxxsqxx
No shipment is to leave the depot as "Prepaid" unless the
cash is actually in the office. In a case where a shipment goes forward for a shipper who always calls next da?
or so to make the Prepaid payment the shipment must go
out as "Charge Shipper". Where a prepaid all the way goes
over other transportation company lines, an^ estimate of
the required amount of unknown charges should be made,
preferably on the high side, and a deposit taken to cover
the full amount. The full amount to be credited to revenue.  On advice of the exact amount of the charges a refund will be made of the overcharge thru Petty Cash on a
voucher showing the Pro. Number, Amount collected, actual
charge and signed by shipper. -3-
REFUNDS
All refunds must be made through Petty Cash. A voucher
showing Ero. No., Reason for refund, Amount collected,
Correct amount, Amount refunded, and signed by person
receiving refund must be made out to cover payment*
STORAGE CHARGES & UNDELIVERED FREIGHT
Where storage Charges are collected they must be shown
seperately on the daily cash sheets and must not be transferred as part of a collect shipment, unless that shipment
has come forward to the collecting depot with the storage
charges already shown as part of the collection. At the
depot where storage charges are added after receipt of
shipment they will be listed by pro number in the prepaid
column of the Daily Cash Sheet. A Journal entry will then
be made crediting revenue and debiting "Prepaid Collections."
Courtenay, Port Alberni and Duncan will list such a collection by pro number in prepaid column and Nanaimo or Victoria
will make the necessary Journal entry.
When freight remains liaany depot undelivered for over seven
days a copy of the pro will be sent to the Claims Agent at
Victoria who will try to have the freight delivery completed.
Any known reason for non delivery should be sent with the
pro to Victoria.
At the close of business each month you will make a list of
all undelivered shipments. The list to show the pro number
with the amount listed under Prepaid, Charge or Collect. FORM   102A
O O
CANADIAN   PACIFIC   RAILWAY   COMPANY
r^ai»ouVerf B.O.    September 6th ,1949
Mr. B« Blackburn,
Auditor of Agenciest
Montreal,        *uue«
Be^r Sir*.
Island Freir^htr ^Service Ltd*
Your file §-*84288.
1 am in reeeipt of the following dated
Sept 2nd from Mr*Secular*
nl  have perused correspondence of Asst*Comptrollerf
at Montreal and your attached letter of Aug 29th*
Changes recommended in accounting proeeedure are now
at at September l$t*!$4£ in effect*
It Is too early to assess results of sane*We are having
a meeting in lanalme.Sunday*Sept 22th with agents §uid emp2oyees
affected and we hope we are then ab2e to report progress*
7ox^your infonmtion#
Teurs trn2yf
frave2ling Ausitor Phones
VICTORIA    -    G-8188
DUNCAN      -    -      480
\M CxTVjeYL %JAz Ua£cwic£
Phones
NANAIMO    -   -    1181
PORT ALBERNI  - 247
COURTENAY -   -   500
NANAIMO, B.C.
September 2, 1949
Mr. J. Ramsay
Travelling Auditor
Canadian Pacific Railway Co.
Vancouver, B. C.
Dear Mr. Ramsay;
I have perused correspondence of assistant
comptroller at Montreal and your attached letter of Aug-
usted 29th.
Changes recommended in accounting procedure
are now as at September 1st, 1949 in effect.
It is too early to assess results of same.
We are having a meeting in Nanaimo, Sunday, September
11th with agents and employees effected and we hope we
are then able to report progress.
Yours very truly,
ISLAND FREICHi BKKVICji; LIMITED
JMS/J
j. M. Scoular, Manager f"\ ^J FORM 102  (g)
CANADIAN   PACIFIC   RAILWAY  COMPANY
FILE OR CLAIM
Vancouver* B.C. September 2nd,1949
Mr. -. __ael;_urn»
_aid it or af Agencies,
Montreal,
Dear Sir. *
&&«* E-*lrtft, %TT>a» *&**
Year air mil letter Sept let fila
G-84282.
The briefness af year reply has ratine?
eeafaaaa me to the extent I soBeha® feel the peiata X have
pat forward have net Item  fully observed.
In Mr.Croabie'e letter af August 19
last paragraph wherein it reada *If theae register* ,#?
ulailar reoorda are net maintained* the illustration 1
sent you ia a hilling register .accumulative total only,
however,fer tha day aad net itealaed waybills .nevertheless
this total ia taken from aa itemised machine tape aad
affords utiaont co    af revenue*
Attached is a copy of ay letter af
even data ta lfce,Seoalar,lIanagerj_ eland Freight Service Ltd*
*h_et as soan aa 2 hear fro® Mai 1 mill advise yea*
Years truly,
travelling Audita?
t FORM 102  (;«
o o
CANADIAN   PACIFIC   RAILWAY  COMPANY Gfo
w
FILE OR CLAIM
Vancouver, B.C. Septesflter 2nd, 1949
Manager,
Island freight Serviae £td.
Victoria,     B. C.
3>ear Sir,,
further ta a^ latter ia yea af August 29th
aad ta which mm attached a eepy af a memo "lasti1   m
*m*Om     ^mm**- ■'s-**£ %w%m. mm      ■jmmm*mf^Ommm0mm9¥mmmm mm'mmmmVmmm m*m%*■ *—»■      —■ *w .■■#
ear Aaaistant Comptroller, Mentreal.
I have not yet received any reply f rest you.
Today I aa in receipt ef an air mail lette?
from Mr.mac-burn,in reply ta «y latter ta hin af August
29th a»d which reads.,
•Your suggestion has been noted,bat it is
i the syatesi af m_jM11 register*
autliaad 9m «r.Oreat>ie,s letter af Aug.19
is nore deaireablo and    ae witli record.
: '9E9mme$9p9mrml^ ^^^mm mm mmmm\#! mm.-        mm'mm:- ^mmm^mm '^-:*^lpp       -m&WmW** ■- ■****■ m'
Will yea therefore |   / see that
these registers are pit into use as mem mm
possible,ad vising me mhmm this has bean dene.*
Will yea kindly acta advising ae as promptly
aa possible*
Yours truly.
Travelling Aadlta? o o
CANADIAN   PACIFIC  RAILWAY  COMPANY
o
FILE OR CLAIM
. B.0,
Mm      t     H        _***!_.! mm
mmWm   mm   mm   mmUQWommm
Island Freight Service Mm.
Victoria,            B» 0*
Bear Sir,,
farther to m Utter *o you of Auguet 29th
mm aaybill ret                   eedarw* taaeived fraai -r.Croebie
s_f AMtatast eesiptrfcller, Mentreal,
1 have net yet received mm reply free* yea*
Today I-ain receipt ©f an air asa$l letter
fion MrJftartfcurn.ln reply to qy letter to hiffl ef August
-WB ana -n&an ranes,,
"Your suggestion has beea .aet#d»bttt it ia
aaaatdar#d tine systiaB af waybill register®
a         ad in iMMat                          .; Aqg.li
cill yea tin          3 kinder aee'that
these rei:        ...a ar* pit into use aa seen as
peas        .advising aa  when this bee been daaa**
«U yen kindly acta advising aa m promptly
aa passible*
¥*»r» truly.
Travelling Auditor
■ CANAD
IAN  PACIF
IC  RAILWAY COMPANY
PAN'
FILE OR CLAIM
G-842 82
FORM 102  Qin t
Montreal t September lt 1949
Mr* J. Ramsayf
Travelling Auditor*
Vancouver. B.C.
AIRMAIL
Island Freight Service Limited
With reference to your letter of August 29*
Your suggestion has been noted,  but  it  is
considered the system of waybill registers outlined in Mr*
Crosbie's letter of August lft   is more desirable and in line
with records maintained by other trucking eoncerns*
Will you therefore kindly see that these
registers are put  into use as  soon as possible,   advising me
when this has been done*
cjc/kmb
-auditor of .agencies FORM   10!
(^}
CANADL .4   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
Vancou-
im^mt 2§th# 1949*
Xr.^Blaol
Audit t.
jiear Sir*
,i§Jk^
^1^21113^^
Your letter
GiumgeB _
have only so far rea,
iguat 24.th,  file &**84282.
in aoaotmting prooedui^
ci.
f2iw  first set of instructions got out by U
Auditors of Island Freight Service Ltd. were all~togethe*
far too    >rate* and would only lead to aonfuaion i
th-      a lay minds in I arious cartage offices to
attempt to fo3JL
1 made a visit tc mm im  , t 4th,
mae   i    mm*  representative.  . .j.Monteith Co., .    ars
for Island Frei^ NL* and to discuae tha matter
again with him and with the. office accountant at 1
d moral
il sa
1 a^ at1 -g illuatriiti
billing journal which I had.in
and put into use and m^rre
;tively.
e to
All pasting* eaah etc., ir at present
the So* 5 copy of the waybill, tfhich is the office record.
-hart woi&d I   'ore be no change in this pre     ,
excepting all e        ther prepaid or collect would be
taken into VBrmrmm  by the accounting office where the freight
-ill t    latione* c te.
refunded would be direct charges to raveniM
led. to &ce
traced
>. aybilla are of the manifold type* printed
irs. separate eoriea and prefixed by letter ¥ for
Victoria, ?I for WanaflfBO, B for Duncan and ai
sheets
Sub-offieea, Courtenay
into lanataK>* fhmt i
nk etamptd ban
id Port    Iberni*  daily
les waybil:    ,     rifeg
deposit if any.  Cash CANAD
Q
PACIFIC   RAILWAY   COMPANY
OlvlP>
FORM   IQlCgw^;
FILE OR CLAIM
•I *       * $
Lt   1949.
dr. ...il^aktourn,
m.    %   mm
;ets will be handled and treated ae nanaioo collections.
.'"iMilar procedure to be followed fax .toosn, which is a
sub**office of Vict*- ia.
For C-0*l).fs %  recommended that these be
written up  daily from the waybills, and this register to
serve as a joint -•• ♦ -.   cheque ledger for U.O.i*.f_.
Alle.  - ml)mfB  are paid from tha Victoria office and acme
out of • separate  • • .bank account, ,/hile the cheque
numbers would not be in any sequence order, waybill
i  however would, be, and this latter number also
on the ch*.    -mid be a quick guide to the
ting and tracing outstanding cheques at the
I whan making reeoneilliation of the
..it •
I have been expecting to hear from 3 *
th a copy of his instructions to all agai
to become effective September 1st next. Ho advice he.
yet come to hand. 1 wm to-day taking a
>ularf      7$  Island Freight Service Ltd., a     to
be advised of developments, and if the procedure as out**
ed in to become effective September let. Perfcu
I'Slat J     close of their financial yei
...._
out lii
Ily understood the principal
with.  it.
to ,-.-.Cros1
to you,
will be  the  aam
enough ■ mT
outli- ta i
**_i*J WS
Ham the
I would api
ii  i.   dm
» is a trifle different
i  in his letter of    "it
tsulta in the final analysis
.e if you won;    ,:?ood
\ in
with his approval, or if he- viould rather
have this concern in uniformity with the other tracking
concern!      referred to.
cons it
the vi
_-_N
V  ;  :.. J  W \
The waybill register spoken of would entail
U  writii ybiil issued, for
is quite large and may eventually add to tha
ws* In my attempt to meet the situati ran* ioi_s
CANADO   PACIFIC   RAILWAY   COMPANY
<^\^ FILE OR CLAIM
Vancouver, B.C, August 29th» 1949.
Mr. i.fflaekbara, -   3   •
I endeavoured to keep within hounaa of their present
staff requirement-.
Your a truly,
Travelling Auditor. o
CANADIAN   PACIFIC  RAILWAY  COMPANY
FILE OR CLAIM
Vancouver, B.C*. August 29th, 1949.
J.M.Secular, Esq.,
Manager,
Island Freight Service Ltd.,
Hanaimo, II*©*
Dear Lr.Secular,
Kindly note the attached for your information,
the result of recent correspondence received from LraGrosble,
oiiV Assistant Comptroller Montreal.
I would be glad to hear from you what progress
Mm ran  is making.  I have not yet had mij  word     him
sin^e my visit to lan&imo, August 4th.
In that portion of my letter where 1 refer to
the waybill ragtstar ppoken of by ."^r.Croebie, I am attaching
a copy of his memo in reference to it.  1 think to .    up
each 3 then to post it and even then the record
does not seem to be an accounting one, would entail
treiuendaua -amount of work for your present office staff.
You will observe I have- stated what we are
planning to put into practice seems more effective and gets
tin    . results and the procedure checking and posting to
the waybill copies ie very much along the lines presently •
being followed.
Yours truly.
Travelling Auditor- o o
CANADIAN   PACIFIC   RAILWAY  COMPANY
FILE OR CLAIM
Vancouver* B*C** August 29th, 11
FORM t02
©
fit 3*rv-«e Ltd.,
Emr      * • ocular.
Kindly
the re off Tenant
out Aaai»t£ nt Coarpta
the attached for youa
.'■       '-..mm . ■ . 7       .
aatioa,
»
I wauld he glad i reea
Mr«Gameron is atking* I have net yet _g       ! fraa hia
lay visit to 1?anaiaa» August 4th.
In that portion of my letter dtetM 7.  refer to
the waybill register opalcen of hy Ma ,  .3bie, I Mi attaching
a copy of his laeae I Co it. I thi .ip
aa-.   rhill and then     •%  It and even then the reeerd
uint of work i or your
You will abse-rve I  „   ota*
to pat lata practice Beea® fl
the eaae results and the |   euro choetc
the waybill copies i long
being followed.
Years truly.
>-ff..
_tly
TrriveCIir^ ..or. o
Baily  Billing  Eepert*
a * m**t^t^T*A,.>^*   1949
A •
Waybill Bee.   From.
Debit
A)QO
7£o"
jyoe:
n
00
7
fa,
/V
Credit.
It • * • a u •
including COD telle    A* • •
Advancea.
Aeatn Heeeiv*
Collecta.
Prepays "Caen*
_»ate&'.. /fK!*
* a a . . • * a fl
••**.*.% i
*«•«..«**
^->
G*
ft *
TOetoric.
foiwhat? W9*/f:.
ACC
_____    //<
oo
0
^ oo
iiiiiri,iiji'i*iiieii!iiiwai*.-
_  aJO
1771
Prepared   by
■■^^^fl|S^fllflS!*»
•••......a*....*...........* o
° i
I <o P
Ummm&m
Total this column to be carried to
^General Ledger monthly
O H-
Q
<0 c+
to
H
<{ «
*?5
&<0 ct"
>
00
o
o
I
ZT
Total this column to be carried to
General ledger monthly* Debits to come j
~^^^ ^uchor
if paid by another agent g
i+»
S~
*$ r
Total  to be  carried to General Ledger
loathly »»et *daMt #r geifftit for same
amount in General ledger Victoria and
-t)T-5fema4m^
01
o
I
H
o
o
*
o
I
*
§
03
o
o
$
t_T"
L,CJ1
La
I
ro
ai
I
a
H
CD
CI)
♦
c
o
O
»i
P
Total to be carried to General Ledger   ^
~Total to be carried to general wogex.
monthly Credit comes from Cash Sheets
H
O
I Ol   1 Ol
5 O    IO
1  I
Debits and Credits ,should agree and
^i^»TTfi no debit or credit balance ^f t
expiration 4 days.any collects not settled,
"to^be transferred to Aocts Heo- under caption
. J^e^^^^^ T*»__-i_? __]
total to be carried to General Ledger
monthly. Credit comes from Cash Sheet
o
o
if
to
o
o
H
Ol
o
Q
H
o O
<5
Q
H
CD
»d
P
h.
P*
o
t
V Ol
o
to
en
o
9
4.
Q
H
j?
Q
o
H
H
_-_
o DlAN   PACIFI
Q
CANADIAN  PACIFIC   RAILWAY COMPANY
COPY
HSIHJCf IOHS 03
FILE OR CLAIM
1*    jills to be pre-numbered.
2* Separate series of nuB&ers to be used for Victoria
and Hsnaimo, the two accounting offices.
3. waybills, registers to be maintained in each accounting
office. Individual sheets have four columns.
Number of waybill
Date waybill issued
Amount of waybill
disposition • Date charged or Sate cash received.
4* Items not closed in the registers through ordinary
course of business to be cleared only after approval
by the Manager. Bxample * Cancellation of waybill.
5* Supporting file of issued waybill copies to be maintained
in numerical order. These to be available in case
detailed information respired.
6. Subsidary registers to be maintained for all C. 0.2$.
shipments. References to be kept of date shipment
originated, waybill, amount of freight, charges, and
CO.])., and the date cleared. Uncleared items to be
periodically reviewed and suitable action taken when
collections not effected within reasohable period* CANA
DiAN
MP A
FORM 102  (ClfC
PACIFIC   RAILWAY COMPANY
FILE OR CLAIM Q.    8^282
Montreal, August 2k,  19k9*
Mr, J. Ramsay,
Travelling Auditor,
Vancouver, B.C .
Referring to your letter of Jane 29 regarding
your examination of the accounts of Island Freight Service limited.
Attached please find copy of Mr. Crosbie's
letter dated August 19, together with instructions on waybill
register procedure, referred to therein.
Will you kindly advise promptly if a register
of this nature is already in use, and if not arrange to comply
with the recoimendatians of Mr. Crosbie.
JSD/IM
Auditor of Agencies*
y (COPY)
Montreal, 3, August 19, 19^9.
B-21-77
Mr. E. Blackburn:
With reference to your letter of July 6, file
G-84282M, in connection with report on the accounts of Island Freight
Service Limited*
This will advise concurrence in the recommendations
made by Travelling Auditor. It is noted, however, that no mention was
made of a waybill register being in operation and it is not quite clear
how revenue is fully protected.
The trucking concerns in the Canadian Pacific Transport
System maintain waybill registers as the means of internal control and
also C.O.D. registers, subsidiary to the waybill registers, to ensure
proper control over shipments not picked up within a reasonable period.
If these registers, or similar records are not
maintained by Island Freight Service Limited, they should be put into
operation without delay. Brief instructions on their operation are
attached.
Kindly advise of any further action taken in this
matter*
(Signed) W.A. Crosbie
Assistant Comptroller. -
(COPY)
O
ISIAND FREIGHT SERVICE HMITED
IMSTRUCTIOWS OH WAYBILL REGISTER PROCEDURE
1. Waybills to be pre-numbered
2. Separate series of numbers to be used for Victoria and Nanaimo,
the two accounting offices.
3* Waybill registers to be maintained in each accounting office.
Individual sheets to have four columns.
(1) Number of waybill
(2) Date waybill issued
(3) Amount of waybill
(k)    Disposition - Date charged or Date cash received.
k*    Items not closed in the registers through ordinary course of business
to be cleared only after approval by the Manager. Emmple - Cancellation
of waybill,
5. Supporting file of issued waybill copies to be maintained in numerical
order. These to be available in case detailed information required.
6. Subsidiary registers to be maintained for all C.O.D, shipments.
References to be kept of date shipment originated, waybill, amount
of freight, charges, and C.O.D., and the date cleared. Uncleared
items to be periodically reviewed and suitable action taken when
collections not effected within reasonable period.
August 19, 19k9. ' J
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Form 931
CANADIAN    PACIFIC   RAILWAY
STEAMSHIP    LINES
BRITISH  COLUMBIA  COAST   STEAMSHIP  SERVICE
REPORT OF DUPLICATE SALES OF   BERTH AND STATEROOM TICKETS
S.  S.. Leaving  	
For  Time   M.   Date	
DESCRIPTION OF  FIRST TICKET
Form -..No	
Room   No Lower Upper	
Sold hy. Series 	
Date of Ticket 194....
Name and Address of Passenger presenting it	
194...
DESCRIPTION OF  SECOND TICKET
Form No	
Room  No.   ..Lower Upper	
Sold  by. Series  .....	
Date of Ticket i 194....
Name and Address of Passenger Presenting it	
REMARKS:
Purser.
This form to be forwarded in duplicate promptly to General Passenger Agent, Vancouver
3005-1M SLA ^7
Total this column to be earried to
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to be jyaffl_ferred to Acetate* under caption
*Gooda onTBwrii* in Transit1
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_i_ J|^)T-49     .
cLJoiAN  PACIFIC 1
RAILWAY COMPAN_>
Sheet No	
          Reoort of 	
A.A. -S^v
STATEMENT of tickets on hand at  	
and transferred to               	
Agency
 Station as at	
 19 	
 Travelling Auditor
Form or
Destination
Com.
>lo.
Cut
Off
Closing
No.
Form or
Destination
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coming  Agent.
STAMP
HERE
Received the above mentioned tickets.
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s- - DAILY BILLING REPORT
Date                 1°—
 ^ DEPOT * PROS. WO*
prcm ~ To
Revenue.-.-—,
C.O.D*
-In Transit
Advances
Accounts
Receivable
■'■77    A' "jCm '^
Drivers
Bustean
nan. m^m&i
Port Alb!y_*Pv
Courtney,
4/
TOTAL
CR
Prepared By:. Island Freight Service Ltd.
"WE COVER THE ISLAND* *
1812  DOUGLAS   STREET,   VICTORIA, B. C.
&&&*$&&
 y7A   .
yy7.77YY-jyy/sd* x i-_r
D iREIGHT SERVICE L'
£
^r
Year Ended - 31st., August, 1949.
NEW REVENUE CONTROLL     June 29th., 1949
y
y
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#i
_________3____N___
#2
#3
They must be entered in a register immediately they
are received. Register to show date, received from,
by Pro. C.P.R. or otherwise./ Going to, - amount of
C.O.D., - our Pro. number,- date going out of Depot,
on Driver, - date cash received in.
a^H^RECEIYED^FROM^DRI]^^!
I j
Drivers Daily Cash Report must be made out for all
cash turned in to office.  For a Local City Delivery
he will list as Manifest §  —    . Driver will
enter any prepays he may have picked up en route, on
his daily cash report and office will fill in Pro.
number when one is made out. The cashier must watch
this when he enters this report and _show part as a
prepay and not as drivers cash.^
They will all be entered into a register showing
date at top of page, date of cash report, amount   a
turned in, and signed by person receiving cash tod
by the driver.
Duplicate reports will be made out by drivers on
switch runs.  When driver has delivered and is
cashing in freight originating at other than his   1
own Depot. This cash report must be made out in
duplicate.
_59_2_I-_§1__^^
Hs3 *vs_$»
%
An vAdding Machine Tape will be taken off all profsj
fa     in numerical order, issued each day, to get the tq^al /
amount, including C.O.D. & Advances for the day.%**
/A further break down t\n  Adding Machine Tapes will
be made as follows:  C.O.D. amounts (only the part
we have to pay out) Advances, Accounts receivable,
Prepaid Drivers collections, Collections by other
Depots,«r. At Victoria it will be Duncan, Nanaimo,
/Port Alberni, and Courtenay. A seperate total to
i be taken against each Depotv      x
In all j that will make 10 adding machine totals, sasoR
\    the C.O.D. items could be listed on a piece of paper
while going through for the advances,  or vice versa*
This will balance out as follows and must be done,
with the proof shown on the tape. Accounts rec.,+
\ prepays,+ drivers cash;* ami branches will equal total
\ amount shown on the first section of the tape.
The tape will be placed in an envelope on the outside of which will show the date, the opening and
closing numbers of pr6s listed on the tape, and the
totals of the various break down as shown on the
attached envelope.  The total of C.0.!)•_&_adyances
being the DR to Revenue.  These wilXntEeir^be^iven
r to the Office Accountant. WhOfe will then £*_ entered
into a Journal which will be supplied and the envelope filed by date.  This Journal will be known as
the Monthly Billing Journal.
I o
-2-
#4
#5
New Accounts will be opened in the General Ledger for
the following:-
C.O.D. in transit, Prepaid collections, Drivers collections, Duncan collections, Victoria or Nanaimo collections, Courtenay collections, Port Alberni collection.
The totals for the month will be posted from the
Monthly Billing Journal to the respective accounts./
The above accounts will be in your ledger next to your
Accounts Receivable.
VICTORIA & NANAIMO
The above accounts will be cleared out as follows:-/
C.O.D.  in transit - Victoria.
The daily amount received as shown by the Daily
Cash Sheet will be credited to C.O.D. payable account
as at present thru the Cash Receipt Book. Each week a
Journal Voucher will be made out for the C.O.D.fs which
have been collected. Dr. - CeO.D. in transit
Cr. - Drivers cash/- Branch collect-/
ingo*
Reason being that the C.O.D. amount has been
charged to the Drivers Cash etc. in the billing distribution.  This account will be balanced to uncompleted
C.O.D. rs each week.
C.O.D.  in transit - Nanaimo.
/
V
Nanaimo will open a C.O.D. account payable in the
General Ledger. They will credit this account with the
total amount received. Any they pay in cash will he
debited to this account and credited to cash. The toial
amount collected will be debited to C.O»D. in transit and
credited to drivers cash, Port Alberni, Courtenay, Duncan
er Victoria collect ions, «ts necessary to clear the In Transit
Account.
#6
i
/
The transfer to Victoria for those paid by cheque
will be a debit to C.O.D. payable and a credit to Victoria
Office account.
ADVANCES
Advances from Daily Revenue Sheet, Receipt Book, Cheque
distribution, etc., will be debited to AdvaneessAcc. v
Victoria will transfer the advances on Pool-Car to
Nanaimo - weekly.
This account will be balanced to uncompleted Pro's
each week.
Accounts Rec.
The pro's to accounts rec. must be posted daily and the
amount posted to each account noted and added up, to
balance with the debit charge on the Daily Billing Report*
The debit to the ace. rec. control will now come from the
Monthly Billing Journal.
The monthly trial balance will therefore consist of all
unpaid accounts in the ace. rec. ledger, plus any charges
'to accounts in the binders which were closed out before
the last day of each month. -3-
<_#8
PREPAID COLLECTIONS:
#9
As noted on sheet #1 Local City deliveries on a manifest
will now be shown as drivers cash and not entered under
prepaid heading on the dally revenue sheet.
The daily revenue from prepaid will be transferred to the
receipt book and shown in the column Cr. Miscellaneous.
This column will be broken down at the month end as now
but with an extra heading for Prepaid And credited to
Prepaid Ace.  This account will be balanced to uncompleted
Pro's each week.
d*
DRIVERS COLLECTIONS
#10 —
All cash collected by drivers except as noted on sheet
#1 - section w2, will be entered in Drivers Cash and-
Or. C.O.D. as at present on the Daily Cash sheet.
Drivers cash will be transferred to receipt book and
entered in the revenue column.  As revenue is now picked
up from the Monthly Billing Journal the revenue column
becomes the drivers cash column.
At the month end the total will be credited to the
drivers cash account in the General Ledger. This
account must also be balanced weekly to uncompleted
Pro's.^
DUNCAN COLLECTIONS
Duncan will show all cash collected)on manifests. One
for Victoria controlled districts, and one for Nanaimo
controlled districts. (Nanaimo being in triplicate,
Victoria in duplicate }  They will enter their own
collections from the Lake runs and elsewhere flhto the
Victoria manifest^
All #1 whites made out at Duncan will come to Victoria
where they will be broken down on adding machine tapes
and entered on a seperate sheet in the Monthly Billing
Journal the same as described in Section S^with the
exceptions that collect shipments will be charged to
Duncan collectioryeolumn^instead of driver column^
Accounts receivable on a Nanaimo account will go thru
the binder the same as a Victoria account but at the
end of the month will be transferred to Nanaimo Office
by J.V. Nanaimo will then add the Victoria monthly
statement to the one they have before closing for the
month.  The same in reverse to be done with all other
similar charges at Nanaimo for Victoria accounts and
by Victoria for Port Alberni or Courtenay accounts.
The manifest will be entered in the Monthly Billing
Journal - on the opposite page from that months
billing. They will be broken down as follows —
C.O.D.  — Acc. Rec.(show name) — Nanaimo Drivers—
Duncan Collections — Bank Ace.  — At the end of the
month the seperate accounts to be credited and debited
in the General Ledger.  Duncan will send one copy of
their Nanaimo Manifest to Nanaimo, who will use it as
the charge against Victoria Office for the cash and a
credit to their Duncan collection account. The Duncan
collection account will be balanced out weekly against
uncompleted Pro's. o
-4-
^ #11     NANAIMO COLLECTIONS Or VICTORIA COLLECTIONS AT NANAIMO
(Nanaimo -- liead Victoria where Ha« na, imo appears)
We have charged this account with Pros which would be
collected by Nanaimo Office or by a driver cashing in
to the Nanaimo Office.
When the Nanaimo Office collects such a pro they will
list it on a Form 10 and send it to us daily. A
driver cashing in a Victoria load will make a Drivers
cash report our in duplicate, one of which will be
numbered and sent to Victoria.  They then become Journal
Vouchers and we will list them on the opposite page to
the revenue distribution debiting Nanaimo Office and
crediting Nanaimo collections.  Any Pro. which becomes
a charge at Nanaimo will, on advice, be credited to
Nanaimo collections and charged to Nanaimo office.
This account must also be balanced out weekly against
uncompleted pros.
#12  —  COURTENAY COLLECTIONS  — PORT ALBERNI COLLECTIONS
Courtenay and Port Alberni will operate the same as
Duncan except that they will send #1 whites to Nanaimo.
Nanaimo will have a page in the Monthly Billing Journal
for each Depot monthly.
Manifests for Victoria will be made up in triplicate,
one going to Nanaimo and one to Victoria.
Victoria will debit Nanaimo Office for amount of cash
on manifest and creiit either Courtenay or Port Alberni
collections in the necessary column next to the Nanaimo
collections* Nanaimo will debit Courtenay or Port
Alberni bank account and credit Victoria Office account
with the balance being for their own shipments or local
collections being credited to Port Alberni or Courtenay
collections.
All these accounts must alsoabe balanced out against
uncompleted Pros weekly.
#13 —  Each Depot must send to Victoria and Nanaimo a list
of uncompleted freight, as at noon each Saturday.
At the end of a month^ if the last day is in the next
three working daysj the list should be made up as at
the close of revenue sheets for the last day of the
month and not on the Saturday. If the last day of the
month is in the last three days of the week,the list
should be made as of the last day but no list need be
made on the following Saturday.  Victoria would get a
list showing anything from Duncan or Victoria unoo_m
pieted and Nanaimo a list showing anything from Nanaimo
Port Alberni or Courtenay uncompleted.
The list to be as follows:
Date of Pro., Pro. No., Total Amt., C.O.D., Advances,
Charge,  Prepaid, Collect, En Route. o
o
-5-
#13    Uncompleted freight means - Freight Tpz  which the
Revenue has not gone through your Revenue sheets or
for which you have no receipt for delivery.
Any shipment out on a truck at the time this list:
is made up must be marked with a cross under en route.
#14    Uncompleted freight held for 14 days will be transferred from a Cash Collection Account to Account
Receivable by J.V. charging account receivable in
either Nanaimo or Victoria. FORM   IOIQjnJ)
CANADIAN   PACIFIC   RAILWAY   COMPANY
o
FILE OR CLAIMf .52-103   WHH .
Vancouver Wharf, B. C, March 3rd* 1952#
«f. M. Whit% Esq.,
District.-freight Agent, I.C.6.S.,
?anc<£)itfer, B. C.
0€^ftimii?g o^r cowersatieii cf the 29th ultimo, ia connection with JUistractions received from Hr. G. C. Brooks, Auditor cf
Freight fieceipta, relative to ConkiiMMt Waybill - Expense Bill £®k*m to
be used for less than carload traffic from this station to Man&imo
femiaal, p. C#, and haiidled by th* Island Freight Service Limited
(Tracking Ccmpany) from laaaimo few&tial to 4»0tination.
I fewarded to yon a carbon copy cf these instructions* together with a speeiment mpj of eash waybill received, and also mailed
tiro copies of these waybills to Agent, Sajaaimo, B. G.
I understand that before this syststa is put into effectf
further arrangements will have to b e made with Mr. Totisg and Mr# Secular
relative to this set-up. I aho&ld, therefore, be pleased to hear fre«
you at an early date in regard to the effective date of operation.
WHARF I    ? AS®?,
cc:  H. A* Mills,  Esq.,  Travelling Auditor, Vancouver,  B. C# *        0 0
CANADIAN    PACIFIC   RAILWAY   COMPANY
FORM 102 Qin
FILE OR CLAIM G**94&B2
Montreal, February 28, 1952.
Mr. J.S. Drummond,
Travailing Auditor,
Vanao'iver, B.C.
Oct&felned feybill - Sxpeuse Bill
Form B.C.C.S. 461-8 and 461-10
Island Freight Service..    _mmm
I herewith enclose a copy of Sir. Brook's
letter of February 26 to Agents Vancouver wharf and
Honairno Terminal, relative to the above.
It will be noted this form is now ready
to be put into use, ana that the'waybills will bo given
a separata series of numbers from  that of Nanaimo Local
and will be prefixed with the letter nlln.
It will also be observed Agent Vancouver
Wharf is to supply Nanaimo with two copies of his forwarded
abstracts form 33A.  It is meant by this that there will
be the short portion for submission by Nanaimo to A.F.R.,
as his received abstract and two copies of the long portion
for KanaiBOfs posting due C.P.R., or I.F.S., the second
copy to be used as an account for submission to Island
freight Service.
Please acknowledge and say if understood.
cc: Mr. H.A. Mills,
Travelling Auditor, Auditor of Agencies.
Vancouver, B.C.
This for your information.    *
"**■ 77U 7&yi£_ COPY
File:  _ - IE
Montreal, Que.  February 26, 1952.
Airmail
Mr. D.J. Thomas,
Wharf Freight Agent,
Vancouver, B.C.
Referring to your file T-51-103-TVHH regarding the
new Combined Waybill - Expense Bill to be used for less than
carihoad traffic from your station to Nanaimo Terminal, B.C.
on traffic destined to points on Vancouver Island to be
handled by Island Freight Service Limited (Trucking Company)
from Nanaimo Terminal to destination.
The new forms (B.C.C.S. 461-8) - 8 parts for
collect shipments and (B.C.C.S. 461-10)10 parts for prepaid
shipments - are now ready for delivery by the Printer and you
should make your requisition on the Stationery Storekeeper at
Win*-ipeg for necessary     y.
In line with what    -reviously arranged either
direct with this office or with the Travelling Auditor at
Vancouver the following procedure is to be followed:
1. Separate series of waybill numbers
prefixed by the letter ^N'1 will be
used to distinguish this traffic from
regular traffic going to Nanaimo
Terminal.
2. You will furnish the Agent at Nanaimo
Terminal daily with two copies of your
forwarded abstract, form 33-A, one of
which will b(3come Agent Nanaimo1 s received
abstract and the other a statement upon
which settlement will be made with Island
Freight Service Limited on the net charges
due from either Company weekly.
(signed)   G.C. Brooks
Auditor of Freight Receipts. Q 0 F T
File: 1-12
Montreal, Que.   February 26, 1952.
Mr. D.J. Thomas:       (2)
cc:
Mr. C.W. Young,
Agent,
Nanaimo Terminal, B.C.
This refers to your file 27-70-51.  I believe this
matter waa discussed with you by the Travelling Auditor and
with the instructions outlined above I assume that you are
fully aware of the procedure to be followed.
A. of F.R.
cc:
Mr. J.M. Secular, Manager,
Island Freight Service Limited,
1812 Douglas Street,
Victoria, B*Q*
I assume that you will issue whatever instructions
are necessary to your representatives in regard to handling
traffic under this new form.
A. of F.R.
cc:
Mr. D.A. Mcintosh,
Auditor of Agencies,
Montreal, Que.
For your information in connection with your file
G-94282 (Spl.452).
A. of F.R.
. cc:
Messrs. H.G. Smith,
F. • fhea -ley,       '
G. G. Murphy,
A.R. IvlcEwen,
H.L. Yates.
For- your information. FORM   101
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE OR CLAIM
W *
and  rciuiYii ?;; ^hotc
p oi
roposed form.
lie
i to ,
icouver
island,
the Auditor
was agreed Ural
this form as now s«
pfter discus sic
advisable to ssake r
fient at '•' .i oouver
sed fo:
:ior
ror ' reig
mi er ol that Co
icti the nu-
copies
ques-
■ijtor
and it
Mo. 9
ef
&t
-sidered
Island
under si
a duplicate
vice.    It 1
be used on ■
trait:
i sebuJLej_i_:
separate
tk Villi sinp3Lil!j
.
ire
.   *
to
\
■ Id-ii 4.C 1.
structurea
rvice for t
''..;,-"".'•
or by symbol.
i * Vi
'* - ■ .
fie, ii would be
d ii      1 nt^f
possible as only
can 1
cc. Mr. H. A. Mills
Conversation with yourself
and Mr. Ramsay.
ite
charg€s, this
ler direct
.f this trmf-
i form be expedited all
Lll-^vrvrDse bill form
ISgd.) T. HOOKS
nt Freight Traffic Mkaager.
T.H. A^OAAA    ^c^-m^-m^^,      A     S?rrr 7A^o?rY>$
\£x      *     /<7y     o ^jc^r-,^j77^j3   ^ryoLYTyrQi -
j.'    -      /
fib* 0 *vv   /v-v-_—3 em£7>     _-Ow  ^&-     9^^ "   tcd* y     /A-^
Wwdd    /'&*      ~7     y     *?     *n^\o-g    <£c-      7^c^yemm^,^r^ *J
U!7(^ &r^**~&-^n^&  m     tX-Al*.      <^x^        & 9 /«*
^ jh^A   j 77/y  a^d *y~—-~jy. *^$   7<d7jy^fo     tffm^^   ^^ £jA     4^70
7 y
t(^r    7^      A^      4wv^^
_______________________ *"* ^^^h^^^^^^b^h5^^^^hh^
«V^    v 4p-~_.   ^ ^L ^v-i   sTxYTsTTyty
Aw 3fytf/?   <*^o^   <^-y 7 TedAAAd^^s
At* ct/sY   yd VmS Td   ^ sYzyAAATT^y
vy»«^  dL*y </e/Ad~A f di, yy7 /%#*
d~ d- ^y$a A7
ly,    (doeAAo    Q  d3g^ d^dStTie^o -   Tfy 0tte-*>
'o-uu^   <Pj7^A    ff*4v   do<fwA    fce^ /C^^^ 7 7 s-
/V «—> -mi vAL fa y?.?. £4^^ —
d <d%>M   f   t J / '
*~ ^ Mm 77sH<dfA^ 7 I «6czzi,
**^mXAL /thr^v-* <f£yffi/
V d
***$[*>      4Xi__^^    /ctvw  y<ty  oy dl^^u^l^c      /W*
*d7zy<7fi^ 3-w   4We^m '/7<^*yrJ.rteemi tfr-
"?—. c^~m^~y^^cf-mM ^y ta cAy*y77y$ CANAD
)lAN
PACIFIC   RAILWAY   COMPANY
;oMi
FORM   lOlCjN
FILE  OR   CLAIM
ttoasi*Tsy» i. 6*
so eei
Ui
■HM-iwe,
If
>  -i
1 fee** today
right Parties t*4#t
mlidit #er^iae. eff«?
tmf fie weviag Hm
Janice IM.» te s«
laIter truck line*
fe§ ..hip***** m^^tmiimg
ISth, s !      u|lit
iad aawed &y the
te ore* cu the acer
all our
rie-
IMMI
rmtea, wfciefc tite       - ^afeea refefwiee
itie& ta i&tere* the Uami
7A      :7   - Y'-y     y    ;.        .      .,-,,,     :      ■; .:  .     ,l(;5;^ ,:.
fc eur Notice
rer _-iu_*f am
mm ms**
tatters toe
i rict*
^ili fcez&le ?:mrciCn ,MLe tveffie ei
at I^n^i"^,  _*{?ils the t; 13,
freight, leaf lag j?M#tieaily   i
dihdi sail lag aeatle&ed ab' .
; .,-;
HI
,.ccv
^se^ t$ tt Mi
.ace to relate ^nyaai
s Uaa 11.00k
txneka leaving iiMMAiatsftjr
JiiiMitiiWItlle' port!'.
me^ Uj to -*r^lme MMM of to-
.ear**ice Ltd.,  reseat . *., fo
ttaaatae, S*6.    Sfals truffle is aew *avlaft J
miJUtag aeaaectiag aa arrival M $J
aa* 9mmmmmM s deliveries at ions.
•ervlse, these ti^etes -All eafpiefiee fee %99§ at tomUs* et    i        -a*
•s;ill leave Sa»s»JUw» 9M SmQQk Mftlsg stcre tear, deliveries at destlmtia&e
latere f*@tfc*    It la | is *•**!** will fee weiy attractive
te e^aaiptaair aai *e*tilt Im aa Increase ir tfe* va&w* cf fcmffls feaadle*
feetk Sf owr   I.C.d.3.3-, i r*iee,  M   .
Uafler title prep**** eatftee it is seaside?** list
eblfSMiftte should be e<j*si4MKt ttaoecfc te the mltttwte e-~-**i<&ee aid the   . Q
CANAD.AN   PACIFIC   RAILWAY   COMPANY
FORM   101
FILE  OR   CLAIM
-   t   *
iim^mmVi :t#i#t Jmmim have tadft**! ttey e^asl* ■
Jill ef la*J e& will give the* the me^e-tnaty piretaetica an
te aseeft^ie to tte ftKLftg Militias QmmlM itlefc .-ow ?»ie«
Is order ttet Ute traetai n
aa MtHae* atev*, It is TOaaliefed eeeeesiarj
!*#». M,a5r>illa, #> Mils, ate*,
flea,   Lta..,   b# r^ail^,
£•£..    1 Im   j are, suggested that *■.
stlp*e*ta, i- s|9   am tm
fer propel* aMi^ata, (S ecpiasl, te milm
tte five topiea Ml ftte emybill^eapeaae Mil oa
i^ii_&?t freight Ssovtoe u.*i,. h ioISS ett&MLe
:#otia?--.
IflMM
^te covering doeeratate,
filial &rei«&t  J#r~
i& ipse ate at llegajsko,
161*12, eg prepared
M 461-12, m® pretpamd
*e¥iaed te lj-eefpemto
telag a* tte
US*!*  f I
iX>2_-_,
1*4tea StJa ufee
irice ltd« mmM M sto«a on the proposed
retneat-     _i   I tue additional eeluoae te
te t; Mm electric
- ^•-:. -1   "^ -.-■A     ^ ' =..ct-c   c   .  •; */*g„
l:,vuc-;v-?
tee- .«c  :
p&rtistt&are i
anare, we dp
v*o traffic
ia mpfcill
I, it will
torfloo 1%4.    Ml teive -   ^oipeg Office a-t ei
loot * set op to ladieate calmna repaired sad t&e ff*
lalaa* sleight Jerviee eayMU svpoairs MU c*re teiag ri
ae* fo. as latter teviag agreed le ffimatt their prei
proi-ose* ee&elfted % see Mil (taa *iit lh*'ieal
laiatl^ I   lead freight  *rvlee 144.
eg »
.     ud fer
I you ate
parts bat m
» cf Mm
_
mm tsi-is -
te fit the
»tup.   i6»
t it is
la. td_e revise.1 ftea, &%ge tie. s, il-is, freight
arrtval aotiee# will net ne re in tithe - -^il-at tr prepaid few
an* ne kave therefore _reg£e*t#d tfeet the five eepins for the, Island rrel#it
Jervioe te plaeed ia the fern towodlatelf tela* tte oirigiael er teight
neyMll aa, if tfcia is img the &«**&, Masaiae tomiael, oaa liagtg tap
'mm9 &**** H» *ox% !§*■ capias Ml tfce tragic limes, mA retela tte telaaee. _3
o o
CANADIAN   PACIFIC   RAILWAY   COMPANY
FILE  OR  CLAIM
-        1       m
ffice
it thiat ca Iteee selloot
mm wtergQS, will he the
fee total sbeyta ia tiM
1 .;.. te
atev            he
a-.rges ure also
v la OOggaiftei
,  Riot.,
-rive*
*he desisting a«^ra, i.e. 1 i |   .seat lelaad
j'raigat «,*ervitia fc» steal* te &#atiaaa s ®mt - iA we have
miggfsstei larger figmjees.    the Xalaad r'reight ierviee iti. ;*ealra
IHI retain tte ml&m mmkmm at prasea* te eae tat if this is ait
pcsalhlc;, they ' >»te with white sheets*
- €   Ii;' C v;    ....; -■;. C    ^ vC,c'c:; tCH' A y
ttejr steal* mWma99 with the  4idlt Bqpaft,
aoybills the ta a*
ieMt cf Agoafc* Naaala tf ^
collect eoiaoa *M$h ia f*r the aai m
4tea tea repaid
prepaid acli^a aa- whom tha      I ■.'■eigfci
pr#pnid that aaeaat ttf        .  -#ar is
Uvat aa U7        .,e isfrtlssisirt
■aad the sal -th h* go* ttith
. at ttesiteaj .. al*
tm lafened s tee,  ^gaat,
it it aw I        tha first printing te ii- i I leg as
it inay te rooad advisable to aake ec ages la the prepos* ip
of this composite fern. reseat -&1-IS are primta*
fey fteaere* i.    . ere in Id *f &ttatna, flat., toe new eenpeoite
forao will alee te palate* fey that first.
It ia net evpeotod that the ret?if?- SWteV*
mill te available fey   areh lite *_t<i I so - a a suggest Feu ears*
#a aa at present as- \ i®m 461*12.
lite ragaM tc ^coilnet1* jjilfgorts, la
ao aiweaatty at present (te ligte§§ Saw MMte ItePf, tc . to the
freight Jervioe - <• * M 0 '■'•goo as MM pratent fasa pOOVtdoa ao
far this I fctira.
^rapei im shipaeiita it *tU N aeeeanary for yen
to flhait aaoaat c paopof sort ia the px-epaiu eoluao tha *Koaat dae
the JaJUiiid r reight Hervice Ltd.   ma a ^prepay tey^ad1*.    2a late* far the
latter te property chee* thu sates a** amtaaaiiiiis it MU  te
cf theae figarag 1b the body cf the wayMll ia
-» CANADIAN   PACIFIC   RAILWAY   COMPANY
FORM    101 Q in
FILE  OR   CLAIli
m    %    m
aclass headed **rtiele* h marks11 •
, m£mm % \%% are accepted tte
cf th® e.tt.i*. fee be collected Shoal    b# clearly uhmn ia
tte upper right tea* comer of tha fen ftoaeitately follaafai
"eeaslgaee sa A®mm*
CSgd.} _C M. FETTERLY
ftaatatilj Freight  8aMBFtO -iaaag&r*
*   *raia<##
I have sent ycu ttaftsr separate ^ov%r 140 ooploa
>. of each cf tee Ǥtev# setiees far distrXfet-ticr* fca tfltsroetod
"nZL     XsXaitd fims which will mt te eirealeriss ,   fauag.
H.     •     I lis.
>pf 9$ thr .lars la qaastio. I   tit
tersarlth.
*.... *   odaoa.
ao - ! Ite tffeavs ^^r;ic:   *lreelara -were
seat yoa galea asperate ^sver.
sate %n iaaiiiiatiia with lie las*?,
at the circulars referred ta eteve are enclosed _fc«
.J.    .  tealOT, Jr.
Xalaad  -'reight ierviee ltd.,
18U temglm 'Hreet,
Victoria, B. 0.
aseme yam wUS post tte Interested
of yctir staff re.-irciiag 999 MUiag of this traffic frea
irtarf iM protect tan if aharges peadiag raee.i i fanes
referred te above. VICTORIA
rhones
-RIA   -    G-8188
DUNCAN     •    -    480
6
"JVe Cover The Island
/%
»
Phones
NANAIMO   -   -   1181
PORT ALBERNI - 247
COURTENAY  -  -   500
Satan d freight sferCiee *£td.
1812 DOUGLAS STREET
VICTORIA, B.C.
NOTICE  T 0  SHIPPERS
Subject to Consent of Public Utilities Commission
ANNOUNCING OUR NSW SERVICE
FROM NANAIMO, B.C. TO ALL DESTINATIONS ON VANCOUVER ISLAND
on
FREIGHT SHIPMENTS ORIGINATING AT VANCOUVER, B.C.
MOVING TO NANAIMO, B.C.
Via C.P.R. B.C. COAST STEAMER SERVICE
Effective March 12th, all freight delivered to the C.P.Ry.
B.C.C.S. docks at Vancouver, B.C. prior to their regular closing hours
will arrive Nanaimo, B.C., the same night, and go forward from Nanaimo,
B.C., on our trucks as per schedule shown below:«
Leave Nanaimo 0600 AM
H " 0600 AM
'" " 0600 AM
* ff 0800 AM
M " 0800 AM
11 " 0700 AM
11 ,! 0700 AM
Arrive Courtenay 0830 AM
" Cumberland 0830 AM
" Port Alberni 0830 AM
n Bowser 1100 AM
H Chemainus 1030 AM
* Duncan 0830 AM
H Cowichan Lake 0900 AM
The above service will also cover intermediate points including
Wellington, Lantzville, Nanoose, Parksville, Qualicum Beach, Royston,
Union Bay, Fanny Bay, Coombs, Hilliers, Errington, Cedar, Ladysmith, West-
holme, Honeymoon Bay and Youbou. At Courtenay and Port Alberni, connections
servicing Campbell River and District, also points down the Alberni Canal
will be made.
All freight for furtherance via the above service to points beyond
Nanaimo, B.C., should be consigned to the actual consignee and destination
care Island Freight Service Ltd. at Nanaimo, B.C., using a separate Bill of
lading for each consignment. The C.P.Ry.-B.C.C.S. at Vancouver will accept
shipments prepaid through to the ultimate consignees and also handle consignments for C.O.D. delivery.
Island Freight Services Ltd.,
Victoria, B. C,
March 7th, 1951. 0 0
Vancouver,  B.C.,   October 3rd,   1950.
NOTICE    TO     SHIPPERS
Effective October 1st, 1950, in order to maintain our
schedules and to ensure proper checking and stowage of cargo on
our vessels sailing from Vancouver, B.C,, please note your freight.
shipments must be delivered to our dock as outlined .below:
Ci-KGO DESTINED:
Victoria, B.C. )  Not later than 4:00 p.m.
Seattle, Wash. ) Monday to Friday inclusive,
Gulf Islands )  and 12:00 o'clock (noon)
Westview, Powell River, Comox, B.C.)  on Saturdays.
Nanaimo, B.C.
Perishable JTreight will be accepted up to 9:30 a.m. for the
11:00 a.m. sailing and up to 4:00 p.m. for the 6:15 p.m.
sailing. (Except Saturday when freight will be accepted
up to 12:00 o'clock (noon).
For the best handling of non-perishable freight, shipments
should be delivered not later than 11:00 a.m. dally for
furtherance on the 12:00 o'clock (noon) sailing.
infest Coast of Vancouver Island Ports
Not later than 4:00 p.m. of scheduled sailing date except
when scheduled sailing date falls on Saturday or Sunday in
which case freight must be delivered to our dock not later
than IE:00 o'clock (noon) on Saturday.
Alaska Service (including destinations in the Yukon Territory
and Atlin, B.C.)
Not later than 4:00 p.m. of day PRIOR to scheduled sailing
date, except perishable cargo requiring refrigerator or
fipol room stowage which -will be accepted jncyt .later jbharj
10: 00 a.m. of ^sa.iiing_dat6.
NOTE: Please note that it is necessary, on this route, to book
through the District Freight Agent, b.O.C.S., Vancouver,
B.C., cargo space for all shipments weighing one ton or
over.
Our Wharf Sheds are open to receive freight shipments
at 7:00 a.m. daily, and your co-operation in making early deliveries to our docks is solicited in the interests of yourselves
and consignees.
CANADIAN PACIFIC RAILWAY COMPANY
B.C. Coast Steamship Service

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