EEPOET OF THE Comptroller-General OF THE PROVINCE OF BRITISH COLUMBIA 1917-18 PURSUANT TO THE PROVISIONS OF THE "AUDIT ACT," CHAPTER 7, 7 & 8 GEO. V. PRINTED BY AUTHORITY OF THE LEGISLATIVE ASSEMBLY. VICTORIA, B.C.: Printed by William H. Cullin, Printer to the King's Most Excellent Majesty. 1918. To His Honour Sir Frank Stillman Barnard, K.C.M.G., Lieutenant-Governor of the Province of British Columbia. May it please Your Honour: The undersigned has the honour to present to Your Honour statements of the Comptroller-General pursuant to the provisions of the ■" Audit Act," chapter 7, 7 & 8 George V. Respectfully submitted, JOHN HART, Minister of Finance. Treasury Department, Victoria, February 7th, 1918. Victoria, February 7th, 1918. Hon. John Hart, Minister of Finance. Sir.— I have the honour to submit for the information of the Legislative Assembly, pursuant to the provisions of the " Audit Act," chapter 7, 7 & 8 George V., as follows:— (A.) Statement of Treasury Board Overrulings (pursuant to section 31) and Treasury Board Decisions. (B.) Statement of Expenditures On Services which have exceeded their Appropriations (pursuant to subsection (5) of section 32). (C.) Statement of Payments charged against the 1917-18 Appropriations which did not occur within the Period of the Account (pursuant to subsection (e) of section 32). (D.) Statement of Special AVarrants issued (pursuant to subsection (6) of section 24). (E.) Statement of the Revenue and Expenditure for the First Nine Months of the Present Fiscal Year, viz., from 1st .April, 1917, to 31st December, 1917 (pursuant to subsection (a) of section 42). A. N. MOUAT, C.A., Comptroller-General. COMPTROLLER-GENERAL'S REPORT. (A.) TREASURY BOARD OVER-RULINGS. RE LEGAL SERVICES CHARGED TO VOTE 312, EXPERT ASSISTANCE. March Oth, 1917. Memorandum for the Comptroller of Water Rights. With reference to the enclosed voucher in favour of J. Murphy, amounting to .$645, for legal services rendered in drafting proposed amendments to the " Water Act," -which you are allocating as a charge against Vote 312, Expert Assistance, I am of opinion that this is not a proper charge against said Vote 312, and that such expenditure properly relates to Vote 83, under which the sum of $15,000 was appropriated by the Legislature for constitutional litigation and general law costs, and the voucher should be so charged. In view of the decision of the Treasury Board in a similar case, as set out on page 23 of the Auditor-General's Report for 1916-17 (copy of which is enclosed herewith), I fail to see how I can rule otherwise. Wm. Allison, Auditor- General. (End.) (Copy.) Attorney-General, Victoria, March 19th, 1917. Memo, fob Mr.. Goepel, Secretary, Treasury' Board. I call your attention to the attached memorandum from our Voucher Clerk concerning payment of the sum of $645 to Mr. James Murphy, barrister, Ashcroft, B.C., for professional services rendered in connection with proposed amendments to the " Water Act." I can only refer to my predecessor's letter to you on the 27th of December, 1915, and to what he wrote to the Auditor-General on the 20th of December, 1915, which letters appear on page 23 of the Auditor-General's Report, 1916-17, and to assert most strongly that the sum in question should not be charged to this Department, to our Vote No. 83, for the same reasons as are set out in Mr. McLeod's letter to the Auditor-General of the 20th of December. In this particular case this Department did not retain Mr. Murphy, it did not come to any arrangement with him as to his right to remuneration, knew nothing of his work, and in a sense is in nowise responsible for same. I wish, when occasion arises, that you would submit this particular item to the Treasury Board for ruling. Anticipating that the Board may confirm the ruling in Corbould-Grant case, I would then suggest to the Board that before any arrangements are made for legal services with any practitioner, that the matter of the proposed arrangement and the remuneration be submitted to this Department first. The point will arise again in the near future in respect to the question of remuneration of counsel employed by different Ministers for drafting legislation. I submit that such accounts are properly chargeable against the Legislation Contingent Fund, and should not be charged against the Administration of Justice Vote, which apparently has been the practice for the past two or three years. D 8 Comptroller-General's Report. 1918 The costs of preparing legislation cannot in any sense of the word, in my opinion, be properly said to be costs incurred in the administration of Justice, and I would ask the Treasury Board for a ruling on this point, so that the matter can be definitely settled when bills are presented. A. M. Johnson, Deputy Attorney-General. Treasury Department, Victoria, April 12th, 1917. The Auditor-General, Victoria., B.C. Sir,—I beg to advise you that the Deputy Attorney-General has applied to the Treasury Board to have the enclosed voucher for $645 in favour of J. Murphy, Ashcroft, charged to Vote No. 294, " Miscellaneous, not detailed," instead of Vote No. 83 as suggested I further beg to advise you that at a meeting of the Treasury Board held on the 10th instant it was decided that the said voucher for $645 is to be charged to Vote No. 294. I have, etc., W. J. Goepel, Secretary, Treasury Board. (End.) April 17th, 1917. Memorandum for the Comptroller of Water Rights. With reference to your voucher No. 665 in favour of J. Murphy, Ashcroft, for $645, I beg to advise you that the Treasury Board have directed that this expenditure be made a charge against Vote No. 294, Service XIII. The voucher has so been passed by the Audit Office, and Treasury cheque in payment thereof will issue to you in due course. Wm. Allison, Auditor-General, April 12th, 1917. Wm. Young, Esq., Comptroller of Water Rights, Victoria, B.C. Sir,—I am returning herewith voucher in favour of J. Murphy amounting to $105 for legal services rendered re amendments to " Water Act," which I submit is not a proper charge against Vote 312, and consequently cannot certify to the issue of a cheque in payment. I have, etc., Wm. Allison, (Encl.) Auditor-General. June 9th, 1917. The Secretary, Treasury Board, Victoria, B.C. Sir,—I have the honour to enclose herewith voucher representing bill of J. Murphy, Ashcroft, amounting to $105, together with correspondence relating thereto, for professional services rendered between 26th and 31st of March last in consultation re amendments to " Water Act." The Comptroller of Water Rights has made this a charge against Vote 312, Expert Assistance, Water Rights Branch (1916-17 Estimates), but it appears to me that the outlay in question is not a proper charge against the said Vote 312, and that same relates to either Vote 83, Constitutional Litigation and General Law Costs, or Vote 24, Legislation. I may mention that, under directions of the Treasury Board, a previous bill of Mr. Murphy's, amounting to $645 for services in drafting amendments to the " Water Act," was made a charge against Vote 294, Miscellaneous, not detailed in Estimates. 8 Geo. 5 Comptroller-General's Report. D 9 Pursuant to section 36 of the " Audit Act," I have to request that the Treasury Board determine in what manner and to what appropriation the said expenditure shall be charged. I have, etc., Wm. Allison, (Encl.) Auditor-General. Treasury* Department, Victoria, July 31st, 1917. The Auditor-General, Victoria, B.C. Sir,—Referring to your letter of the 9th ultimo, enclosing voucher for $105 in favour of J. Murphy, Ashcroft, and asking the Treasury Board to determine to what appropriation the expenditure is to be charged, I have the honour to inform you that at a meeting of the Treasury Board held on the 30th inst. I was instructed to inform you that the said expenditure of $105 in favour of J. Murphy, Ashcroft, is to be charged to Vote No. 292, " Miscellaneous, not detailed." I return voucher. I have, etc., W. J. Goepel, Secretary, Treasury Board. RE REFUND OF SPECIAL FIREARMS LICENCE. Government Agent's Office, A. V. Mouat, Esq., South Fort George, B.C., October 16th, 1917. Comptroller-General, Victoria, B.C. Sir,—I beg to enclose herewith cancelled Special Firearms Licence No. 3535, together with badge, and would request that a refund be made to this Agency. The circumstances of the matter are as follows: Frank Ratkay came to this office and applied for a trapper's licence. He had had one the year before from Mr. Williams direct, with parts of the licence shown cancelled in red ink, and this was also done when the new one was issued. A couple of days after the licence was issued, this man was hauled up by the police for not reporting, being an alien enemy. I sat upon the case and fined him for not having reported. He then started to kick about his trapper's licence, and I looked into the matter and thought it would be better, seeing he was an alien enemy, that the licence be cancelled. I therefore cancelled the licence, refunded him the $10, and forwarded the licence, together with the badge, to Mr. Williams, requesting him to give me a refund. He replied stating that he had no power to make a refund of this nature, but that I should take up the matter with you direct, which I am now doing. Yours truly, T. W. Herne, (Encl.) Government Agent. October 24th, 1917. The Government Agent, South Fort George, B.C. Our File No. 12—Special Firearms Licence No. 3535. Sir,—With reference to your letter of 15th instant, I regret that I am unable to approve of payment of this refund. The moment the $10 was received by you from the trapper it became a portion of the general revenue of the Province, and under these circumstances should not have been refunded. Licence No. 3535, together with the badge, is returned to you herewith. Yours truly, A. N. Mouat, Comptroller-General. D 10 Comptroller-General-'s Report. 1918 Treasury Department, Victoria, December 13th, 1917. The Comptroller-General, Buildings. Your File No. 12. Sir,—Referring to your letter of the 24th October last, addressed to the Government Agent at Fort George, in which you declined to pass a voucher for $10, being refund of Special Fire Arms Licence No. 3535 made by the Agent to one Frank Ratkay, an enemy alien, on the ground that the said sum having been taken into revenue should not have been refunded, I am directed to inform you that at a meeting of the Treasury Board held on the 11th inst. it was resolved that the refund should be allowed. I shall be pleased, therefore, if when the voucher is again presented, you will pass same. I have notified the Government Agent at Fort George. I have, etc., W. J. Goepel, Secretary, Treasury Board. TREASURY BOARD DECISIONS. RULINGS OF THE AUDITOR-GENERAL SUSTAINED BY THE TREASURY BOARD. RE REFUNDS TO ANDREW LAIDLAW. December 14th, ,1010. The Government Agent, Ashcroft, B.C. Voucher No. 701. Sir,—Your Voucher No. 701 is refused payment as to $6,480 on the ground that the money- was not justly due to Mr. Laidlaw; that the records of the Lands Department do not disclose that the applications to purchase, except as to those hereinafter set out, had been disallowed previous to the refunds being made; and that section 4 of the " Soldiers' Homestead Act," being chapter 59, 1916, precludes the Department of Lands from authorizing any refunds of deposits on applications to purchase in default at 31st December, 1915. The following refunds will be passed when submitted on a separate voucher:— A. to P. In Nam! of. Amount of Deposit. Date disallowed. 161 $320 320 320 320 160 15/7/14 22/12/14 9/11/14 173 271 Ella Warren 272 15/7/14 12/8/14 282 Chas. O. French I have, etc., Wm Allison, Auditor- General. P.S.—Voucher returned herewith. (Copy.) Minister of Lanbs, Victoria, January 10th, 1917. The Secretary, Treasury Board, Victoria, B.C. Sir,—I herewith beg to appeal for relief from the action of the Auditor-General in disallowing Refund Voucher No. 701, submitted by the Government Agent at Ashcroft, as to $6,480 held by the Auditor-General to be an overpayment. The circumstances are as follows:— 8 Geo. 5 Comptroller-General's Report. D 11 Mr. Andrew Laidlaw was interested in some twenty-seven applications to purchase lands which were filed in the Ashcroft office, and in connection with which a deposit of 50 cents per acre was paid. In dealing with these applications in 1914, the Department of Lands directed the disallowance of five of the said applications and the repayment of deposits amounting to $1,440. At this time action had' been commenced in the Courts by the surveyors who surveyed the lands in question for the payment of moneys due them by Mr. Laidlaw, and the Court appointed a receiver to receive any moneys due to Mr. Laidlaw. The Government Agent, in consequence of this action, was directed to withhold payment of the refunds for the present. In September, 1916, the Lands Department was advised that the parties to the litigation had settled their differences, and consent was given to the payment to Laidlaw, or his order, of any moneys due him. The Government Agent at Ashcroft, on September 5th, was accordingly instructed to carry out the instructions he had received as to the payment of refunds on applications which had been disallowed, involving the payment of $1,440. Through some misunderstanding the Government Agent refunded all of the twenty-seven deposits in which Mr. Laidlaw was interested, amounting in all to $7,920. As the lands in question have all been resumed by the Crown through the disallowance of the purchase applications, and have been surveyed at the expense of the purchase applicants, it is requested that relief be given by confirming the payment made by the Government Agent at Ashcroft as to the sum of $6,480 held to be an overpayment. Yours truly, T. D. Pattullo, Minister of Lands. Treasury* Department, Victoria, January 11th, 1917. The Auditor-General, Victoria, B.C. Sir,.—The Honourable the Minister of Lands has given notice of appeal to the Treasury Board for relief from your action in disallowing Voucher No. 701, submitted by the Government Agent at Ashcroft, as to $0,480 held by you to be an overpayment. Will you kindly let me have your reasons for refusing to pass the voucher, so that I may submit the case to the Treasury Board. I have, etc., W. J. Goepel, Secretary, Treasury Board. The Secretary, Treasury Board, Victoria, B.C. January 15th, 1917. Re Ashcroft Agency Voucher No. 701 for $7,920. Sir,—Referring to your letter of 11th inst., a voucher in favour of Andrew Laidlaw for $7,920, the original of which I presume is already in your hands, was paid by the Government Agent, Ashcroft, on September 7th, 1916, and purports to be refunds on account of applications to purchase disallowed by the Department of Lands. The said voucher contains numerous items, but the records of the Lands Department only show the following applications to have been disallowed, and entitled to a refund of the deposit of 50 cents per acre within the meaning of the Act, viz.:— A. to P. In Name of. Amount of Deposit. Date disallowed. 161 $320 320 320 320 160 15/7/14 22/12/14 9/11/14 15/7/14 12/8/14 173 271 272 ■282 Chas. O. French D 12 Comptroller-General's Report. 1918 The remainder were all applications which had received favourable consideration, and there is nothing on file to show they were disallowed prior to the refund being made; but apparently after receipt of the voucher the following memo, was made on the copy of the Deputy Minister's letter to Mr. Christie, dated September 5th, 1916:— " 25/9/16. D. M. directs that this letter be taken as authority for refunds of all deposits included in Voucher 701 and that allowed applications be marked ' disallowed.' " W. T." In this connection attention is directed to the provisions of section 4 of the " Soldiers' Homestead Act," being chapter 59, 1916, which enacts in part:— " Subject only to the provisions of this Act in regard to the right to proportionate allotment and grant upon payment of taxes, every application for purchase of Crown lands (in respect whereof any default on the part of the applicant to purchase existed on the 31st day of December, 1915) . . . not heretofore completed by payment in full of the purchase price for the land applied for, is hereby abrogated and cancelled, and every right, title, interest, claim, and demand whatsoever of the applicant and those claiming through and under him is hereby abrogated and cancelled, and all the lands comprised in every such application not heretofore completed by the payment in full as aforesaid shall be and are vested in the Crown . . . ." It would therefore appear:— (1.) That Mr. Christie had no authority to make refunds amounting to $6,480. (2.) That the applications to purchase were marked " disallowed " by the Lands Department after receipt of the paid voucher. (3.) That section 4 of the " Soldiers' Homestead Act" precludes the Lands Department from making refunds of deposits on applications to purchase in default at 31st December, 1915. I have declined to approve of the refunds, other than the five applications amounting to $1,440, on the ground that there is no legislative authority for the expenditure. This action is taken under sections 25 and 26 of the " Audit Act." I have, etc., Wm. Allison, Auditor-General. Treasury Department, Victoria, April 14th, 1917. The Auditor-General, Victoria, B.C. Re Ashcroft Agency-, Voucher No. 701, $7,920. Sir,—Referring to your letter of the 14th December, 1916, addressed to the Government Agent at Ashcroft, in which you refused to pass certain items for refund of deposit land sales, $6,480, included in Voucher No. 701 for $7,920 in favour of Andrew Laidlaw, on the ground that the money was not justly due, I beg to state that at a meeting of the Treasury Board held on the 10th instant your ruling was sustained. I enclose original Voucher No. 701 for $7,920, and I shall be pleased if you will segregrate the same and pass a voucher for the items referred to in your letter amounting to $1,440. The disposal of the balance, $6,480, wrongly paid by the Government Agent at Ashcroft, will be dealt with later. I have, etc., W. J. Goepel, ', Secretary, Treasury Board. (Encl.) 8 Geo. 5 Comptroller-General's Report. D 13 (Copy of Order in Council.) No. 576. Approved 14th May, 1917. A. C. R., B.C., E.C. To His Honour the Lieutenant-Governor in Council: The undersigned has the honour to report for the consideration of the Council the following:— That the Select Standing Committee on Public Accounts has reported to the Legislative Assembly on the payment of $7,920 to Andrew Laidlaw as a refund of money paid on account of lands, and found that the sum of $6,480 was refunded to the assigns of Andrew Laidlaw contrary to Statute. * That the report of the said Select Standing Committee was adopted by the Legislative Assembly on the 4th May instant: And to recommend that the said sum of $6,480 be written off the books of the Treasury as an irrecoverable debt to the Crown as at the 31st March, 1917. Dated this 10th day of May, a.d. 1917. H. C. Brewster, Minister of Finance. Approved this 10th day of May, a.d. 1917. H. C. Brewster, Presiding Member of the Executive Council. May 14th, 1917. The Deputy Minister of Finance, Victoria, B.C. Sir,—I am enclosing herewith for disposition, as approved by Order in Council No. 576, voucher in favour of Andrew Laidlaw covering refund of the deposit of 50 cents per acre under certain applications to purchase lands, amounting to $6,480, which was paid by the Government Agent, Ashcroft, contrary to Statute. I have, etc., Wm. Allison, Auditor-General. (Encl.) RE CHARGING COST OF DYKING TO NURSERY VOTE. January 25th, 1917. Memo, for the Deputy Minister of Public Works. With reference to the enclosed voucher in favour of J. W. Pike for $2,000, on what grounds is dyking to be considered a charge against the appropriation for the Nursery at Essondale'! Wm. Allison, Auditor-General. (Encl.) Public Works Department, Victoria, January 30th, 1917. Mental Hospital, Essondale—Memorandum for Auditor-General. In reply to your memorandum of the 25th instant, the dyke was built to protect the land required for nursery purposes. J. W. Pike voucher returned herewith. J. E. Griffith, Deputy Minister and Public Works Engineer. (Encl.) February Sth, 1917. The Deputy Minister of Public Worfcs, Victoria, B.C. Sir,—With reference to voucher submitted from your Department in favour of J. W. Pike, amounting to $2,000 for construction of dyke along border of Coquitlam River, you state in your memorandum of 30th ultimo that this dyke was built to protect the land required for nursery purposes, but on making inquiries I find that this is not the case. I am again returning voucher herewith, which I shall have to decline to pass for payment on the ground that such expenditure is not a proper charge against Vote 132, Nursery. I have, etc., Wm. Allison, Auditor-General. (Encl.) Public Works Department, Victoria, February 14th, 1917. Mental Hospital, Essondale—Memorandum for the Auditor-General. Having reference to your letter of the 8th instant and the voucher of Mr. J. W. Pike for construction of dyke for the Mental Hospital, enclosed is copy of my letter to Dr. McKay and his reply. Voucher appended hereto. J. E. Griffith, Deputy Minister and Public Works Engineer. (Encl.) (Copy.) February 10th, 1017. ,/. G. McKay, Esq., M.D., Acting Medical Superintendent, Mental Hospital, Essondale, B.C. Mental Hospital, Essondale. Sir,—I am returning herewith voucher of J. W. Pike, $2,000. Please note the correspondence that has taken place between the Department and the Auditor-General; copies enclosed. I seemed to be under the impression the dyking was in connection with the nursery land, but the Auditor-General, from inquiries he has made, says not. Yours obediently, •* . J. E. Griffith, Deputy Minister and Public Works Engineer. (Encl.) (Copy.) Essondale, B.C., February 12th, 1917. The Deputy Minister and Public Works Engineer, Victoria, B.C. Sir,—I beg to acknowledge your letter of the 10th hist, reference No. 439, returning voucher for $2,000, made out in favour of J. W. Pike for the construction of a dyke along the border of the Coquitlam River. On looking over our request for estimates for the fiscal year 1916-17, Vote 132 was made out to the Provincial Nursery, Essondale. This might, in a sense, be more or less misleading, but it was done with the idea in view of segregating Colony Farm proper from the land other than that dyked, and ultimately this said land will be used for nursery and vegetable truck. 8 Geo. 5 Comptroller-General's Report. D 15 The appropriation for the dyke was revoted from the previous year and is incorporated in the $13,000 for clearing and breaking 75 acres of new land, as well as construction of the dyke. I am therefore returning the voucher to you. I have, etc., J. G. McKay, Acting Medical Superintendent. February 20th, 1917. The Deputy Minister of Public Works, Victoria, B.C. Sir,—With reference to your memorandum of 14th instant, I have already declined to pass voucher of Mr. J. W. Pike, amounting to $2,000 for construction of dyke along border of Coquitlam River, on the ground that such expenditure is not a proper charge against Vote 132, Nursery, and this objection still holds. From inquiries I have made I find that the dyke in question can by no means be considered as adjacent to or of benefit to that portion of the land at present being utilized for growing vegetable truck, etc., which is designated by the name " Nursery." In any event such work as dyking can only be considered as relating to the land as a whole, and is properly a capital charge against the Colony Farm. I have, etc., Wm. Allison, Auditor-General. (End.) (Copy.) Public Works Department, Victoria, February 23rd, 1917. Mental Hospital, Essondale—Memorandum for the Deputy- Minister of Finance. This Department appeals from the decision of the Auditor-General regarding voucher of J. W. Pike for dyking-work done at the Mental Hospital, Essondale, and begs to have placed before the Treasury Board the correspondence and voucher appended herewith. J. E. Griffith, Deputy Minister and Public Works Engineer. (Encl.) Treasury Department, Victoria, February 24th, 1917. The Auditor-General, Victoria, B.C. Re Mental Hospital. Sir,—Referring to your letters of the Sth and 20th instant, addressed to the Deputy Minister of Public Works, in which you refuse to pass a voucher for $2,000 for construction of dyke along border of Coquitlam River on the ground that such expenditure is not a proper charge against Vote No. 132, and that the said amount of $2,000 can only be considered as relating to the land as a whole and is properly a capital charge against the Colony Farm, I beg to state that the Public Works Department have appealed against your ruling to the Treasury Board, and I shall be pleased to know if you have anything further to state in the matter. I have, etc., W. J. Goepel, Secretary, Treasury Board. February 26th, 1917. The Secretary, Treasury Board, Victoria, B.C. Sir,—I am in receipt of your letter of 24th instant, advising that the Public Works Department have appealed to the Treasury Board against my ruling in refusing to pass a voucher for $2,000 for construction of dyke along border of Coquitlam River. D 16 Comptroller-General's Report. 1918 I have already set out my reasons in previous correspondence for refusing to pass this expenditure and have nothing further to add in the matter. I have, etc., Wm. Allison, Miditor-General. Treasury Department, Victoria, April 12th, 1917. The Auditor-General, Victoria, B.C. Re Mental Hospital. Sir,—Referring to your letters of the 8th and 20th February last, addressed to the Deputy Minister of Public Works, in which you refused to pass a voucher for $2,000 for construction of dyke along border of Coquitlam River on the ground that such expenditure was not a proper charge against Vote No. 132, I beg to state that at a meeting of the Treasury Board held on the 10th instant your ruling was upheld. Provision will be made in the Supplementary Estimates for the said expenditure of $2,000. I have, etc., W. J. Goepel, Secretary, Treasury Board. RE DONATION TO CORPORATION OF DELTA. December 21st, 1916. The Deputy Minister of Public Works, Victoria, B.C. Sir,—I am returning herewith voucher in favour of the Corporation of Delta for $100, purporting to be a donation towards repairs of the Sunbury Wharf, which I am unable to pass for payment, for the reason that such expenditure does not appear to be a proper charge against the Government. It is observed that you are allocating same as a charge against Vote 133, Colony Farm, General Repairs, but I am at a loss to understand how a donation to the Corporation of Delta can be considered as relating to this appropriation. I have, etc., Wm. Allison, Auditor-General. (Encl.) Provincial Mental Hospital, Essondale, B.C., December 29th, 1916. The Auditor-General, Victoria, B.C. Sir,—I am to-day in receipt of a voucher in favour of the Corporation of Delta, Ladner, for the sum of $100, which Mr. Griffith, Deputy Minister and Public Works Engineer, has returned, accompanied by a copy of your letter to him, and in explanation I would say that in using the word " donation " it is really misleading in this case, as it was not a donation, but simply our proportion of the expenditure for the repair of the said wharf, which was in a dangerous condition. I am therefore returning the voucher to you, hoping that this explanation will be satisfactory. You will note that we have changed the phraseology of the said voucher. I have, etc., J. G. McKay, Acting Medical Superintendent. 8 Geo. 5 Comptroller-General's Report. D 17 January 5th, 1917. The Acting Medical Superintendent, Provincial Mental Hospital, Essondale, B.C. Sir,—I am in receipt of your letter of 29th ult., returning voucher in favour of the Corporation of Delta, Ladner, with the explanation that the proposed payment of $100 is not a donation, but simply the Government's proportion of the outlay for the repairs of Sunbury Wharf, which was in a dangerous condition. I am at a loss to understand how it is to be construed that the Government is to be held responsible for the upkeep of municipal wharves. In the case in point, we may be the greater user of this wharf, but in operating the Sunbury Farm, and paying our proper proportion of taxes, we are in the same position as any other farmer of the community. If a particular farmer is the greater user of a municipal wharf at a particular point, does the municipality hold him responsible for repairs? I do not think so. I have already declined to pass your voucher for $100 on the ground that the expenditure is not a proper charge against the Government, and this objection still stands. I have, etc., Wm. Allison, Auditor-General. (Encl.) (Copy.) Provincial Mental Hospital, Essondale, B.C., February 6th, 1917. The Honourable the Treasury Board, Victoria, B.C. Sirs,—I have the honour to enclose a voucher made payable to the Corporation of Delta for the sum of $100, which has been rejected by the Auditor-General, who states that it is not a proper charge against Vote 133, General Repairs. The reason for this expenditure was that the wharf at Sunbury, which we use a great deal, was in a deplorable condition and we were endangering our horses in driving over it. The matter was taken up with the municipality, and they requested from us $250 of a $500 expenditure which they had decided to make on repairing same. We finally compromised by offering them $100, feeling that it was much more advantageous to the Government to make this donation than to run the risk of having our horses injured. Hoping that this explanation will meet with the approval of your Board, I have, etc., J. G. McKay, Acting Medical Superintendent. Treasury Department, Victoria, February 10th, 1917. The Auditor-General, Victoria, B.C. Sir,—I beg to inform you that the Acting Medical Superintendent of the Provincial Mental Hospital at Essondale has given notice of appeal to the Treasury Board from your decision to decline to pass a voucher for $100 in favour of the Corporation of Delta for donation towards repairs of the Sunbury Wharf. The reason for your refusal is as set out in your letter of the 5th ultimo. The appeal will probably be heard early next week. I have, etc., W. J. Goepel, Secretary, Treasury Board. D 18 Comptroller-General's Report. 1918 Treasury Department, Victoria, April 12th, 1917. The Auditor-General, Victoria, B.C. Re Colony Farm Voucher, $100. Sir,—Referring to your letter of the Sth January last, addressed to the Acting Medical Superintendent, Provincial Mental Hospital, in which you refused to pass voucher for $100 as a grant from the Mental Hospital to the Corporation of Delta, Ladner, for repairs to the Sunbury Wharf, on the ground that the expenditure was not a proper charge against the Government, I beg to state that at a meeting of the Treasury Board held on the 10th instant your ruling was sustained. In view, however of the facts, the Government will make provision for the payment of the said $100 in the Supplementary Estimates. I have, etc., W. J. Goepel, Secretary, Treasury Boar.d. RE REFUNDS OF REVENUE COLLECTED IN ERROR. September 9th, 1016. Memorandum for the Acting Chief Forester, Forest Branch. With reference to the enclosed requisition by voucher for payment of $2,839.86, as authorized by Order in Council No. 550, to the Nirnpkish Lake Logging Company, Limited, by way of compensation for timber erroneously taken from Timber Licences Nos. 6520-1 owing to imperfect departmental maps, I beg to state that such payments can only be made under legislative authority, and as I can find no vote for this purpose, I shall have to decline to certify to the issue of a cheque, on the ground that there is no appropriation. This action is taken under section 25 of the " Audit Act." I have, etc., Wm. Allison, Auditor-General, (Encl.) (Copy.) '"'■ Forest Branch, Victoria, February 24th, 1917. Memo, to the Secretary of the Treasury- Board—Refunds of Revenue collected in Error. A specific case is that of a timber sale made by the Department on Cracroft Island in 1914. Logging took place and stumpage per thousand feet of timber cut was collected by the Department over and above the usual royalties. The boundary of the sale was taken as that of a surveyed licence adjoining, but resurvey by the licensee overlapped the licence on to the timber sale area to the extent of 137 acres. The Department was then placed in the position of having sold timber belonging to a licensee. Settlement was arranged so that stumpage received should be paid over to the licensee; this was approved by Order in Council 550, approved June 21st, 1916; voucher was drawn providing for refund of revenue that had thus been collected in error; but the Auditor-General took the position that such a payment could only be made under legislative authority, and there being no vote for such a purpose the voucher as drawn could not be passed by his office. The voucher in question is attached hereto with the Auditor-General's memorandum. My contention is that as collections are paid to the credit of different revenue accounts, so also the correction of errors in such collections should be to the debit of such accounts by refund voucher. M. A. Grainger, •'■ '■■"'"-» ■ ./.-*:*- :. Chief Forester. 8 Geo. 5 Comptroller-General's Report. D 19 Treasury Department, Victoria, April 12th, 1917. The Auditor-General, Victoria, B.C. Sir,—With reference to your letter of the 9th September last, addressed to the Chief Forester, in which you refused to pass voucher for refund of certain timber royalties to the Nimpkish Lake Logging Co. amounting to $2,839.86, I beg to state that at a meeting of the Treasury Board held on the 10th instant your ruling was upheld. Provision for the payment will be made in the Supplementary Estimates. I have, etc., W. J. Goepel, Secretary, Treasury Board. RE REFUND OF LEASE RENTALS. March 3rd, 1917. The Chief Forester, Forest Branch, Victoria, B.C. Sir,—With reference to vouchers submitted by you for the following refunds under alleged authority of Order in Council approved 24th February, 1915, viz.:—h . \ Thornton Fell, Victoria, B.C.—Refund of amount paid in ' ■■ .,• , excess as rental of Lease No. 4, covering Lot 44, Say- .-> ward. Term of original lease expired on 16fh March, 1909. Rental paid from 16th March, 1912, to 16th March, 1915, at rate of $630 per year (three years) .. $1,890 00 Should have been at rate of $450 per year (three years) 1,340 00 $ 540 00 Thornton Fell, Victoria, B.C.—Refund of amount paid in excess as rental of Lease No. 3, covering Lot No. 43, Sayward. Term of original lease expired 16th March, 1909. ; Rental paid from 16th March, 1912, to 16th March, 1915, at rate of $175.35 per year (three years) $ 526 05 Should be at rate of $125.25 per year (three years) 375.75 $ 150 30 Land, Log & Lumber Company, Limited, Minneapolis, Minn. —Refund of rental paid in excess on lease covering Lot 111, Sayward. Term of original lease expired March 18th, 1911. . Rental paid from date of expiry to March 18th, 1915, at $2,454.90 per year (four years) $9,S19 60 Should have been $1,753.50 per year (four years) 7,014 00 $2,805 60 I presume that the Order in Council in question is based upon section 53 of the " Revenue Act," but I am of opinion that the said section does not apply in this case, and before the refunds can legally be made it will be necessary to have a vote of the Legislature covering same. The fees derived from the leases have become part of the Consolidated Revenue Fund, and the amount or any portion thereof cannot be remitted except under legislative authority. So far as I can perceive, no such authority exists; consequently I am precluded by the " Audit Act " from authorizing payment. The vouchers are returned herewith. I have, etc., Wm. Allison, Auditor-General. (Encl.) D 20 Comptroller-General's Report. 1918 (Copy.) Forest Branch, Victoria, March 3rd, 1917. Memo, to the Secretary of the Treasury- Board—Refund of Revenue collected in error. . Timber leases renewed in perpetuity were required to take on new rental conditions on expiry of each twenty-one-year period, such conditions being fixed by the provisions in the Act at such time of expiry. In 1905 all timber lease conditions were abolished from the Act, no provision being made for lease renewal as above. For years after, leases kept falling due for new rental conditions and there were none left in the Act to be applied to them. An effort was made to make them pay the same as for licences (21 cents an acre), and the Land, Log & Lumber Company (among others) paid this under protest. Subsequently the matter went before the Attorney-General, who ruled that the correct rate payable was 15 cents per acre, this having been the last rate established in the Act, and there having been a reference therein (at the time of repeal of leasehold conditions) that the rights of bona-flde lessees should not be injured by repeal. Refund of $2,806.60 to the Land, Log & Lumber Company and $690.30 to Thornton Fell (the difference between the 21-cent rental then paid under protest and the true amount) must therefore be made. As this was " revenue collected in error," I contend that refund should be made from revenue. In view of the objection taken by the Auditor-General your ruling on this point is desired. M. A. Grainger, Chief Forester. Treasury Department, Victoria, April 12th, 1917. The Auditor-General, Victoria, B.C. Sir,—Referring to your letter of the 3rd ultimo, addressed to the Chief Forester, in which you refused to pass the following vouchers for refund of lease rentals on the ground that no authority existed for the payment:— Thornton Fell $ 540 00 Thornton Fell 150 30 Land, Log & Lumber Co., Ltd 2,805 60 $3,495 90 I beg to state that at a meeting of the Treasury Board held on the 10th instant your ruling was sustained. Provision will be made for this expenditure in the Supplementary Estimates. I have, etc., W. J. Goepel, Secretary, Treasury Board. 8 Geo. 5 Comptroller-General's Report. D 21 (B.) UNPROVIDED ITEMS IN EXPENDITURE FOR THE FISCAL YEAR ENDED 3 1st MARCH, 1917. STATEMENT of Expenditures on Services which have exceeded their Appropriations, from 1st April, 1916, to 31st March, 1917, and for which Overexpenditure the Sanction of Parliament is required. No. of Vote. SERVICE. Total Appropriation. Total Expenditure. Overexpended. 37 VI.—Hospitals and Charities. 8276,000 00 $280,985 55 $5,985 55* D 22 Comptroller-General's Report. 1918 (C) STATEMENT OF PAYMENTS CHARGED AGAINST THE 1917-18 APPROPRIATIONS WHICH DID NOT OCCUR WITHIN THE PERIOD OF THE ACCOUNT. Vote No. Date of Service. Name. Particulars. Amount. 22 23 February, 1916, to March, 1917...... Sept., 1916 Jan., 1917 Stewart, J Registrar of Voters, Newcastle Electoral District, 14 months @ $50 per annum $58 33 4 50 25 Courtney, C. K Services rendered prior to the opening of the Session of 1917 50 00 Service V. 31 32 May, 1914 Jan., 1916 Feb. to March, 1916 Henry Nursery & Seedhouse, The Burris & Archibald News Publishing Co., Ltd., The... 12 swarms bees and supplies, $341.25 ; interest, $62.05 Examination and certificate of insanity Rebinding books, Land Registry Office, Nelson $403 30 5 00 30 00 42 42 December, 1916, to March, 1917 March, 1917 March, 1917 Nov., 1916 Nov., 1916 December, 1916, to March, 1917 Feb., 1917 Dec, 1916 Feb. to March, 1917 Nov. to Dec, 1916. March, 1917 April to Oct., 1913. July, 1916, to March, 1917 February, 1914, to Jan., 1915 Dec, 1916 Wood, W. H.... Deighton, A. G. For money expended on behalf of E. Alexander Supplies to Mrs. Chris Peterson Supplies to Mrs. Hennerd $55 00 18 55 6 20 Service VII. 69 70 72 72 72 75 78 79 Witness fees and expenses. Peters, Dennis Herchmer & Martin Ogilvie, W. P Gomm, W. E Levy's Restaurant Elko Water, Light & Power Co. Scarlett, Mrs. J. P Millard, Dr. H. P Crow's Nest J i Coal Co., Ltd. Lafleur, MaeDougall, Macfarlane & Pope Hawkins, F. G., J.P Rex v. Luey Hope Services as Interpreter, Rex v. Luey Hope. Counsel fees Counsel fees, Rex v. Sicinis Viewing body of W. P. McClurg Meals for prisoners Water-rent, Nov. and Dec. 1916, Elko Police Office... Meals for prisoners Medical examinations and expenses in connection with inquests Electric light, Michel Lock-up, 9 months < month $5.10 per Legal advice re Companies reference re John Deere Plough Co Expenses, Rex v. Hansen , 9 90 4 00 40 00 25 00 5 00 2 45 4 00 67 50 100 00 5 50 Service VIII. 93 April, 1915, to Jan., 1917 Trustees, Telegraph School District.... Grant for incidental expenses til 50 Service IX. 95 Nov. to Dec, 1916. Robertson, W. F $128 25 8 Geo. 5 Comptroller-General's Report. D 23 Statement of Payments charged against 1917-18 Appropriations—Concluded. Service XII. Vote No. 126 128 142 148 178 179 179 183 183 183 187 205 Date of Service. Nov., 1916 Jan., 1917 1913 Oct. to Nov., 1916. Dec, 1916, to Jan., 1917 Feb., 1917 March, 1917 November, 1916, to March, 1917 Nov., 1916 Jan. to March, 1917 Dec, 1916 Jan., 1917 Osier, F. & G, Ltd Mackay & Gillespie, Ltd. Thompson, H. A, Mouat Eros. Brady, J. C Pay-list (Foreman J. Horwell, A Vancouver Engineering Works, Ltd.. Dahl, Peter Faber, J. P Schaake Manufacturing Co Electric-light fittings 6,000 tb lump coal @ $7.75 per 2,240 tt> Grading, levelling, seeding to grass, and fencing site of excavation on his property at Nicomen Island.., Lumber and spikes Salary and expenses as Engineer, Toby Road Cut-off. L. MacKay) Toby Creek Dam . Toby Creek Dam Bolts, spikes, and repairs to pile-driver Casting, etc., Nechako River Bridge. Claim for personal injury, 33 days @ $2 2 days' labour, Brisco Ferry, omitted from pay-list. Repairing rudder stock, S.S. " W. II. Ladner" $663 90 20 76 37 00 9 05 311 90 234 00 677 50 51 73 64 05 66 00 6 00 82 40 Service XIII. 256 273 273 275 282 289 292 Nov. to Dec, 1916. March, 1917 March, 1917 March, 1917 April, 1913 July, 1915, to Nov., 1916 Jan. to March, 1917 Black, Donald, M.D Imperial Oil Co., Ltd., Tht Exley, J. W Carswell Company, The... B.C. Electric Railway Co. Jones & Rant. Bruce, R. R.. Corporation of the City of Nanaimo . Fees for examinations of pupils and mileage Gasolene for launch " Wakesia" Repairs to launch "Wakesia" Blig-h statutory annotations Maintaining Provincial Government track on West minster Bridge and west approach Balance of track-rental 3 months' rent of building used as Government Office. Wilmer Second payment account proportion of cost of improve. ments, Lots 15 and 16, Block 55 $ 79 00 41 12 13 00 5 00 130 52 33 10 24 00 95 20 Service XIV. 295 295 306 Jan. to Feb., 1916. Feb., 1917 Oct. and Nov., 1916 Walsh, W. H Noot, J. R.., Mills, H Supplies, launch " Alanbee " Travelling expenses, Feb. 17-23, 1917 2 months' allow-ance as Observer, Mission Creek $ 6 60 27 50 10 00 D 24 Comptroller-General's Report. 1918 (D.) STATEMENT OF SPECIAL WARRANTS ISSUED BETWEEN THE SESSIONS OF 1917 AND 1918. Date of Approval. Aug. 27, 1917 Sept. it 12, 1917 12, ,i ;'; 12, ii 12, ,i 25, ,. 26, ., 27, ,. .. 27, ,. Dec it 3, ,. 12, ,, Jan. 15, ,. 8, 1918 Jan. 8, 1918 Sept. 18, 1917 Jan. 19, 1918 Feb. 6, 1918 6, ,. Oct. 26, 1917 Sept. 28, 1917 Feb. 4, 1918 Aug. 27, 1917 29, ,. Oct. Nov. 27, „ 27, ., 12, it Dec. 28, i, •t 28, „ .. 28, ti Jan. it 5, 1918 21, „ it Feb. it 23, „ 23, „ 23, it 25, ,, 6, ,. 6, i, No. of Warrant. 9 12 13 14 27 28 10 37 46 47 2 7 21 22 25 33 34 39 40 41 42 44 45 Service. TO MEET EXPENDITURE FOR THE FISCAL YEAR ENDING 31st MARCH, 1918. II.-— Civil Government (Salaries). Provincial Normal School, Vancouver, additional to amount available in Estimates for Assistant Master at 82,400 Supreme and County Courts, Victoria, O. H. C. Barton, (additional salary). w ii ii L. P. Woodruff (salary from 15th June, 1917) Land Registary Office, Vancouver, G. W. Emery (salary from 21st April, 1917) ,. * ., J. W. Tillotson (salary from April 7th, 1917) Department of Mines, D. E. Whittaker (additional salary) Department of Railways, M. E. Moreton (additional salary) Land Registry Office, Kamloops, additional to amount available in Estimates for 1 Clerk at §1,080 Land Registry Office, Kamloops, R. T. Thorburn (salary from 12th September. 1917) Legislative Library, Mrs. J. H. McGregor (additional salary) Provincial Police, 9 Chief Constables (additional salary for 6 months in lieu of licence inspection fees) Government Agency, Anyox, H. Andrew (salary from 1st October, 1917) Superintendent of Provincial Police, additional to amount available in Estimates III. —Administration of Justice. Warden, Oakalla Prison Farm, additional to amount available in Estimates IV.—Legislation. Expenses in connection with inquiries by Select Standing Committees (additional to amount voted) Expenses of Elections (additional to amount voted) V.—Public Institutions (Maintenance). Mental Hospital, EssondaIe(salaries of employees), additional to amount voted Colony Farm, Essondale (maintenance), n m VI.—Hospitals and Charities. Special Grants to Hospitals (additional to amount voted) X. —Agriculture. Stocking and operating " Frondeg Farm " XL—Revenue Services. Commission, Courts of Appeal, travelling expenses, and miscellaneous (additional to amount voted) , XIL—Public Works. Special Guard, Parliament Buildings (additional to amount voted) Armstrong, Morrison & Company, Ltd., interest on deferred payments. contract Pitt River Bridge Ferry, Skeena River, Breckenridge (additional to amount voted). Bridge-tender at Eburne (additional to amount voted) Roads, streets, bridges, and wharves, Richmond District (additional to amount voted) Roads, streets, bridges, and wharves, Cariboo District (additional to amount voted) Roads, streets, bridges, and wharves, Dewdney District (additional to amount voted) Roads, streets, bridges, and wharves, Omineca District (additional to amount voted) Renewing fencing fronting part of Section 4, R. 4, E. Saanichton Bay Road Colony Farm, Essondale, purchase of 386.48 acres of Lots 168, 169, and 3*3, G. 1, N. W. D Repairs to Parliament Buildings (additional to amount voted) Mental Hospital, Essondale, general repairs (additional to amount voted)... Ferry, Skeena River, Terrace (additional to amount voted) Boiler inspection, launch " Adanac" (additional to amount voted) Mental Hospital, Essondale (new laundry) (additional to amount voted).... Ferry, West Arm, Kootenay Lake, at Nelson (additional to amount voted).. Amount of Warrant. $ 400 00 72 00 915 20 1,326 00 1,132 80 275 38 60 00 42 00 709 77 60 00 540 00 900 00 160 00 80 00 3,000 00 7,500 00 1,000 00 5,000 00 10,000 00 10,000 00 15,000 00 1,080 00 1,240 00 280 00 80 00 2,000 00 3,000 00 2,700 00 7,500 00 144 00 41,000 00 1,000 00 1,000 00 550 00 400 00 7,000 00 550 00 Expenditure. $ 60 00 723 20 764 66 693 87 196 70 50 00 348 80 50 00 330 00 450 00 599 56 4,135 CO 1,240 00 162 13 5,220 49 118 80 10,000 00 61 89 46 8 Geo. 5 Comptroller-General's Report. D 25 Statement of Special Warrants, 1917 and 1918—Concluded. Date of Approval. Aug. 27, 1917 3 28, ,i 5 28, i, 5 28, „ 5 28, it 5 28, i, 5 28, ,t 5 28, n 5 28, i, 6 28, n 6 Sept. 20, ti 11 Oct. 5, it 16 ti 12, ,i 17 it 12, u 18 27, ,i 19 ,i 31, .. 23 Nov. 29, „ 26 Dec 13, „ 29 Feb. 7, 1918 48 Sept. Nov. , 1917 No. of Warrant. 4 24 Service. XIII.—Miscellaneous. Gratuity to S. R. Roe, ex-Registrar of Titles, Nelson, equivalent of 3 months, salary Gratuity to the widow of the late R. A. Elliott, equivalent of 3 months' salary R. E. Green, n .. T. H. Spilling, ,, ,■ T. B. Lowe, n 11 O. Gammond, it m R. H. Louis, m n A. Halsted, n n Superannuation, Mrs. R. Butler, 9 months to 31st March, 1918 ii S. Y. Wootton, 13£ n M F. C. Gamble, 9 u n Grant to Governors of the University of British Columbia (additional to amount voted) Fire-insurance premiums, Fairview Works, Fairview Superannuation, C. R. Nairne, 5 months to 31st March, 1918 Refunds (additional to amount voted) Gratuity to the mother of the late Edith Lund, equivalent of 3 months' salary Superannuation, J. A. McMartin, 5 months to 31st March, 1918 Grant in aid of sufferers in the Halifax disaster Advance to trustees of Rutland School District, in addition to amount limited by section 80a of the " Public Schools Act" XIV.—Department of Land Loan to Naramata Water Committee , Compensation to Yorkshire Guarantee and Securities Corporation, Ltd., for timber cut from Lot 1271, N.W.D Amount of Warrant. Expenditure. $ 780 00 $ 780 00 258 00 258 00 342 00 342 00 225 00 225 00 225 00 225 00 225 00 225 00 270 00 270 00 225 00 225 00 270 00 210 00 1,350 00 1,150 00 900 00 700 00 50,000 00 5,000 00 660 04 660 04 450 00 270 00 15,000 00 10,116 72 210 00 210 00 200 00 120 00 50,000 00 50,000 00 500 00 500 00 500 00 1,480 35 1,480 35 D 26 Comptroller-General's Report. 1918 (E.) STATEMENT SHOWING THE REVENUE AND EXPENDITURE FOR THE 1st APRIL TO 3 1st REVENUE. Dominion of Canada: Interest $ 14,575 63 Subsidy 90,000 00 Grant per capita 156,992 00 For lands conveyed 50,000 00 Land sales 144,351 65 Land revenue 56,598 85 Survey fees 4,876 41 Rents (exclusive of land) 110 00 Timber licences 829,878 03 Timber leases 41,574 72 Timber royalty 599,120 31 Timber sales 100,210 76 Log-scaling fees 47,998 95 Water rentals 16,565 33 Water records 5,876 30 Real property tax 935,722 66 Personal-property tax 481,246 72 Poll-tax 276,015 00 Land-taxes, wild, coal, and timber lands 640,423 27 Income-tax 637,649 45 Mineral-tax 202,068 81 Tax on unworked Crown-granted mineral claims 35,573 67 Coal and coke tax 108,733 31 Registered taxes 15 11 Tax-sale deeds 70 00 Trade and liquor licences 11,476 50 " Prohibition Act," sale of liquor 6,177 10 Game licences 62,925 00 Dog licences 761 00 Marriage licences 11,375 00 Fishery and cannery licences 39,424 00 Licences, taxes, and fees under Insurance Acts 62,524 72 Fees for incorporation of joint-stock companies, etc 37,905 55 Fees under "Motor-traffic Regulation Act" 85,604 00 Boiler inspection and examination fees 24,854 56 Fees under " Moving Pictures Act" 10,051 37 Amusement tickets tax 61,362 05 Free miners' certificates 50,765 75 Mining receipts, general 57,921 95 Fines and fees of Court 18,252 70 Probate fees 30,324 94 Succession duty , 189,275 99 Law*-stamps 40,551 60 Registry fees 126,392 49 Reimbursements in aid 7,957 80 Interest on Investment of Sinking Funds 71,737 60 Dyking debentures, accrued interest on investment of Sinking Fund 1,739 70 Interest, miscellaneous 71,504 30 Revenue Service refunds 663 44 Printing Office 30,908 72 Bureau of Mines 940 00 Mental Hospital 36,869 97 Provincial Home 11,431 40 " Dyking Assessment Act, 1905 " (interest on fixed capital) 19,080 07 Sale of Government property 7,273 30 Traffic tolls, New Westminster Bridge , 32,580 57 Miscellaneous receipts 98,811 32 Net revenue ' $6,794,671 30 Loans. " Revenue Act, 1911," Special Overdraft $1,000,000 00 "Loan Act, 1916," Treasury Bill Issue No. 2 800,000 00 " Loan Act, 1917," Treasury Bill Issue 250,000 00 "Loan Act, 1917," Debenture Issue 300,000 00 $2,350,000 00 Total $9,144,671 : 8 Geo. 5 Comptroller-General's Report. D 27 (E.) FIRST NINE MONTHS OF THE PRESENT FISCAL YEAR, VIZ., FROM DECEMBER, 1917. EXPENDITURE. Chargeable to Income. I.—Public Debt: Interest $ 889,576 18 Premium and exchange 121 78 Discount and commission 45,047 09 $ 934,745 05 IL—Civil Government (Salaries) .' 928,487 60 III.—Administration of Justice (Salaries) 32,035 23 IV.—Legislation 9,431 51 V.—Public Institutions : Bureau of Mines $ 1,525 10 Mine-rescue Stations 1,502 43 Fisheries 10,852 96 Mental Hospital, Essondale 94,329 64 Colony Farm, Essondale 30,835 27 Nursery, Essondale 4,392 24 Mental Hospital, New Westminster 74,017 05 Printing Office, Victoria 29,437 84 Provincial Home, Kamloops 12,275 08 Provincial Museum 1,381 12 Industrial School for Boys 7,309 94 Industrial School for Girls 3,433 56 271,292 23 VI.— Hospitals and Charities 249,636 89 VII.—Administration of Justice (other than Salaries) '. 98,155 83 VIII.— Education 786,686 26 IX.—Transport 25,226 70 X.—Department of Agriculture 90,542 97 XL—Revenue Services 24,042 14 XII.—Public Works: Works and Buildings $ 137,768 49 Roads, Streets, Bridges, and Wharves 920,169 00 Subsidies and Maintenance, Steamboats, Ferries, and Bridges 41,921 31 Miscellaneous 51,902 08 1,151,760 88 XIII.—Miscellaneous 730,124 87 XIV.—Department of Lands 212,720 87 Net expenditure chargeable to income $5,544,889 03 Chargeable to Investment Account. Sinking Fund, " Loan Act, 1914 " $ 291,000 00 „ " Loan Act, 1915" 254,715 00 ,, " Loan Act, 1916" 162,757 64 708,472 64 Chargeable to Loans. Redemption of Debentures, " Loan Act, 1887" - 381,210 00 Chargeable to Capital. Pacific Great Eastern Railway : Loan Account $ 828,672 91 Interest on Guaranteed Bonds 423,175 01 Nakusp & Slocan Railway : In excess of earnings 24,045 56 Land Settlement Board 74,994 09 1,350,887 57 Total $7,985,459 24 VICTORIA, B.C.: Printed by William H. Cullik, Printer to the King's Most Excellent Majesty. 1918.