. PROVINCE OF BRITISH COLUMBIA DEPARTMENT OF ATTORNEY-GENERAL REPORT OF THE INSPECTOR OF MUNICIPALITIES FOR THE YEAR ENDING DECEMBER 31st, 1921 PRINTED BY AUTHORITY OF THE LEGISLATIVE ASSEMBLY. VICTORIA, B.C.: Printed by William H. Cullin, Printer to the King's Most Excellent Majesty. 1922. To His Honour Walter Cameron Nichol, Lieutenant-Governor of the Province of British Columbia. May it please Your Honour : I have the honour to transmit herewith the Annual Report of the Inspector of Municipalities for the year ending December 31st, 1921. All of which is respectfully submitted. A. M. MANSON, Attorney-General. Victoria, June 15th, 1922. ■ REPORT OF THE INSPECTOR OF MUNICIPALITIES. Victoria, B.C., June 15th, 1922. Hon. A. M. Manson, Attorney-General. Sir,—I submit herewith my statistical report showing results of the financial activities of the municipalities of the Province for the year ending December 31st, 1921, and I include therewith a statement of the assessment figures for the year 1922; also the details of the tax levy for the year 1922. The statements which I submit herewith are:— /.—Assessments, 1922.—The assessment figures show a reduction of $10,356,981.24 in the assessed values of land and an increase of $24,777,541.72 in the assessed values of improvements. The reduction in the assessed values of land is a continuation of the process which has been necessary for a number of years of reducing assessments in various parts of the different municipalities to bring them down from the inflated values which prevailed some years ago to a normal selling value. Since the year 1915 the assessed value of the land in the municipalities has been reduced from $486,540,635.77 to $332,789,774.58, while the assessed value of improvements has been increased from $196,346,306.88 to $221,418,811. The increase in the value of improvements, of course, represents a normal development of the lands, chiefly by way of building construction. In connection with the assessment figures it is shown that among the cities there are ten which still exempt improvements entirely from taxation, as compared with eighteen in the year 1915, and among the districts there are now fifteen which exempt improvements, as compared with twenty in 1915. II.—Tax Levy, 1922.—The details as submitted in this* schedule show that the tax levy for the year 1922 has not greatly changed from that of 1921. III.—Liabilities as of December 31st, 1921.—This schedule shows that the debenture liabilities on this date amounted to $97,495,983.83, an increase of $1,388,073.53 over the previous year. The situation in this respect is quite satisfactory. The year 1914 was the first year with respect to which complete and accurate figures Were obtainable, and since that date the increase in debenture liability has been slightly over $9,000,000. In view of the fact that in the year'1912 alone debentures were issued by the municipalities of the Province in excess of $20,000,000, and in the year 1913 to the amount of approximately $23,000,000, the results of the years from 1914 to 1921 may be considered to have been on the whole quite satisfactory, although it must be pointed out that a continuation of the policy of these last years is necessary for some considerable time to come. IV.—Sinking Funds as of December 31st, 1921.—The statistics setting out the conditions of the sinking funds indicate that there are shortages amounting to $5,502,666.61, slightly less than at the close of the year 1920. Good progress has been made in the majority of the municipalities in the way of strengthening their sinking fund assets, and the excellent, investments which have been available in recent years have given a great deal of assistance in this respect, but it will be noted that in a few cases the situation shows a tendency in the opposite direction. Unfortunately the figures as given to represent the sinking fund investments are not consistent in their meaning throughout the list, and I have not been able to obtain a uniform report in respect of -these investments. In the greater number of cases the figures show the amount actually invested, but in a few instances they indicate' only the face value of certain 'bonds and debentures which have been purchased at a discount. I am not able to agree that it is a good policy to write up these bonds at once to their par value and show a sudden increase in assets when in reality there is no greater value than before. It is quite true that if succeeding Councils hold these bonds to the date of maturity they will realize their face value, but it is misleading to say, for example, that $70 fan be at Once O 6 British Columbia. 1922 converted into $100 by the exchange of one security for another only equally valuable as an asset. I am of opinion that the Statute governing the sinking funds might very well be amended so as to ensure uniformity in the valuation of these assets. It is to be noted that there are still irregular investments of sinking funds made from time to time, the irregularities consisting chiefly of investments made by some of the municipalities in their own debentures. Under our Statutes a municipality is not permitted to invest its sinking funds in its own debentures, except to this extent: that it may redeem debentures from the sinking fund of the particular issue to which the debentures belong, but when they are so redeemed they cannot be held as an investment but must be cancelled. In some cases purchases of debentures for investment have been made, and the result of the purchase has been that debentures still left outstanding have been improperly robbed of a substantial portion of their value. I would suggest that in view of some of the transactions which have taken place a further check should be placed upon the administration of these moneys. V.—Arrears of Taxes.—The amount of the arrears of taxes outstanding is $6,964,164.86, as compared with $8,433,066.57 at the close of 1920. This shows a substantial reduction of outstanding arrears, but at the same time the investments of the municipalities in lands purchased at tax sale have increased from $5,247,788.34 -to $6,507,912.65. VI. and VII.—The schedules of Receipts and Expenditures represent as nearly as possible the cash transactions of the municipalities during the year. It is not yet possible to prepare a general statement of the administration of the year's actual revenue, but the details of Receipts and Expenditures now show approximately the same result as would be seen from such a statement. The tax collections for the year are slightly less than the preceding year, but the gross amount of the cash receipts is slightly in excess. The expenditures for the year have increased, however, from $20,686,963.59 to $22,591,159.74. The items showing the heaviest proportion of increase being expenditures on roads and streets, on administration of justice, and on schools. It is to be noted that although the taxes actually collected were slightly over $1,000,000 greater than the tax levy for the year, yet the total of the moneys received during the year was approximately $750,000 less than the amounts paid out. I would suggest that the greater portion of this deficit is the result of an unfortunate policy of keeping the tax rate as low as possible regardless of the condition of the balance at the end of the year. The policy which is being followed shows no prospect of getting rid of the burden of current liabilities, which seems as a matter of fact to be increasing from year to year. VIII.—Taxes levied, 1921.—The amount of the taxes levied in 1921 was $13,357,860.84, as compared with $13,802,623.89 in the previous year. IX.—Comparative Statement of Moneys collected from Principal Sources of Eevenue, 1914 to 1921. X.—Comparative Statement of Expenditures on Streets, Fire, Administration of Justice, Public Health, Council Salaries, and Schools, 1914 to 1921. XI.—Money By-laios certified duritig the Year.—These amount to $1,567,272.28, as compared with $2,149,057.35 in the previous year. XII.—Public Utilities.—It is pleasing to note that a substantial increase has been made in the amount of moneys received from public utilities; the receipts during the year being $2,911,165.51, as compared with $2,503,620.93 in the previous year, and comparing these receipts with those of the year 1917, the first year of which there is any complete record, it shows an increase from $1,869,742.17. ROBERT BAIRD, Inspector of Municipalities. 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Prince Rupert . . Revelstoke Rossland Salmon Arm .... Slocan Trail Vancouver Vernon Victoria 14.0 14.0 18 .'5 15.0 10,0 20.0 12.0 11.2 12.62 6.0 6.0 15.3 9.279 12.0 9.0 9.24 13.26 2.0 9.2 1S.4 12.0 12.'0 2.0 19.366S 13.0 1.0 10.0 20.0 1S.S 14.197 11.0 11.86 13.0 11.0 15.5 11.0 20.0 19.0 13.0 14.3 20.43 1.3.0 19.0 13,72 2:2.1 13.333 2O.0 1S.0 20.27 16.125 15.0 10.75 1.6 4.24 5.5. 10.O 9.452,2 15.0 20.0 12.0 32.0 14.9 8.612 12.0 9.4 28,0 8.4 16.0 9.0 16,0 4.0 8:5 6.95 16.0 39.0 26.28 1.6 14.888 5.0 13.0 17.49 12.0 28.0 12.05 30.0 15.76 7.0 23.0 S.2,9'92 6.0 19.0 10.0 10.0 3.9 S.S57 17.0 10.71 55.0 33.4 50.0 35.0 46.0 39.0 29.0 34.0 40.0 37.0 64.0 40.0 39.0 37.5 37.0 40.0 47.0 41.375 45.0 3.2.0 50.0 32.0 25.0 35.0 37.3K82 34.0 40.0 32.0 62.0 37.6 34.666 40.0 32.06 40.0 32.0 52.0 25.8 45.0 39.0 29.0 38.0 40.0 37.0 64.0 40.0 39.0 40.0 42.0 37.0 48.0 44.0 36.0 34.0 40.0 29.5 25.0 37.5 30.82 35.0 40.O 32.0 47.0 38.6 31.666 40.0 29.0 Districts. Municipality. Burnaby Chilliwhack Coldstream Coquitlam Delta Esquimalt Fraser Mills Kent Langley Maple Ridge Matsqui Mission North Cowichan North Vancouver Oak Bay Peachland Penticton Pitt Meadows . . . Point Grey Richmond Saanich Salmon Arm South Vancouver Spallumcheen ... Sumas Summerland Surrey West Vancouver . General. School 11.2 (27.2) 11.8 10.0 13.0 13.5 2.5 S.O (15) 4.0 7.0 3.75 13.53 9.95 9.0 8.0 12.0 12.0 (40) 10.0 12.0 (30) 11.0 12.0 (25) 10.0 18.0 9.0 9.0 (25) 4.0 13.0 S.4 11.13 13.42 14.0 19.0 20.0 23.3 7.5 (30) 3.5 9,18 (15.18) 13.35 12.75 5.25 7.31 7.91 9.5 (29.3) 14.3 16.51 (11.51) 21.52 ■5.76 11,215 115.0 7.0 10.0 18.0 14.0 (30) 10.0 17.0 6.5 Debt. 11.0 0.72 10.8 3.0 1.5 0.5 9.5 5.2 9.0 5.5 16.37 3.0 4,78 5.0 1:6.97 1.75 12.0 Total. 34.0 23.72 '26.8 15.0 12.23 23.5 9.0 20.0 '22.0 23.0 22.0 •27.0 13.5 30.9 29.75 42.0 49.0 11.0 39.0 21.0 20.0 29.0 55.0 18.75 22.0 40.0 24.0 36.0 (50) (22) (35) (SO) (41) (35) (50) (29.5) (33.5) (45) (49) (50) (40) Total Levy Previous Year. 33.0 20.7 28.1 14.0 14.5 18.5 9.0 16.0 20.0 23.0 22.0 33.0 18.0 31.0 31.25 41.0 44.5. 10.0 36.0 22.0 20.0 25.5 41.4 18.75 22.0 43.0 22.0 27.0 (50) (20) (43) (50) (35) (30.5) (27) (45) (20) (3S) Bracketed figures represent tax on wild land. III.—LIABILITIES AS OF DECEMBER 31st, 1921—Cities. O 11 Municipality. Debentures. Schools. Alberni Armstrong Chilliwack . Courtenay Cranbrook Cumberland .... Duncan Enderby Fernie Grand Forks .... Greenwood Kamloops Kaslo Kelowna Ladysmith Merritt Nanaimo Nelson .. . New Westminster North Vancouver Port Alberni .... Port Coquitlam . Port Moody Prince George . . Prince Rupert . . Revelstoke Rossland Salmon Arm .... Slocan Trail Vancouver Vernon Victoria Totals . . . 88,500 OO 20V0O0 00 30,000 00 21, ©53 45 1-8,500 00 27,500 00 45,000 OO 1161,500 00 15>, 500 00 6H,50O 00 24i,O00 00 53,400 OO 7-5,000 OO 414,000 OO 430,030 00 35,000 00 $ 7,466,503 TO Streets and Bridges. 4,000 75,500 00 00 15,161 oo 10,000 oo 5>,000 8,000 oo 00 15,000 00 15,500 00 10,000 50,000 00 oo 1,204,000 00 246,500 00 20,000 00 2.37,500 00 60,000 00 04,000 00 205,501 50 42,000 00 54,800 00 30,000 00 5i2i,500 OO 13,000 00 94,500 OO 15,500 00 4., 1461,900 00 7,242,000 00 4 7', 500 €0 65,-SOO 00 1,391,9218 75 581,000 00 $10,082,361 00. Other Non- revenue producing. ■8,000 00 19,100 OO 83,000 00 108,995 05 13,000 00 21,500 OO S3,160 72 50,000 00 58,072 25' 110,500 OO 150,000 00 20,000 00 36,000 00 50,000 00 1,698,027 00 5.712,060 OO 194,000 00 43,000 00 33,000 OO 182,535 85 34yO0O 00 52,000 OO 8,500 00 3,600 00 5,000 00 9,544,SOO 00 101,500 00 1,782,713 44 $15,0715,673 Waterworks. ■52,130 00 41,000 00 110,000 00 145,306 90 25,000 00 22,500 00 119,000 OO 30,800 00 303,500 00 1,500 00 45i,000 00 320,000 00 7,500 00 ■91.0,500 00 526,000 00 170,000 00 100', OOO OO 801,000 00 115,000 00 477,956 44 75,000 00 46,500 OO 85,000 00 133,900 00 4,749,351 20 240,000 00 4,131,64i3 10 $13,070,087 64 Electric Light. Sewers (Revenue- producing). Other Revenue- producing. 10,000 oo 70,250 00 39,900 OO 60,000 OO 64,500 00 7-4,000 00 197,500 00 31,000 OO 25,000 00 25,000 OO 285,000 00 206,000 00 40,000 00 79,000 OO 275,845 55 215,000 00 42,000 00 189,000 00 $ 1,9.37,995 55 "',000 00 60,000 00 60,000 00 205,000 00 7y50O 00 2,317,702 81 $ 2,717,292 81 306,500 00 15»5,50O OOi 131,000 00 2<38',0OO 00 80,315 25 $ 911,315 26 Local Improvements. 7,000 06,045 61 20 14,000 118,500 00 00 '56,650 00 51,309 11,477 00 25 309,024 87 23,633 23 1,363,925 84 935,525 00 50,300 00 772,440 44 152,000 00 05,500 OO 9,024,678 51 223,903 28 7,424,603 93 $21,171,775 25 Better Housing. 35,000 00 15,000 00 3,500 00 73,3,50 00 31,910 13 54,000 00 12,000 00 85yO0O 00 93,801 50 15,800 00 16,450 00 74,000 00 117,000 OO 3,400 00 24,900 00 279,000 00 27,200 00 176,000 00 $ 1,137,317 03 Unemplovment Relief. $ 25,000 00 J ,000 oo 50,000 00 $ 83,000 00 Total Debenture Debt. 70,130 00 li89,450 01 25,3,545 29 214,900 00 36(0,110 40 149, 90, 393, 97, 58, l,2i3»9, 48, 405, 90, 124, 1,027, 591: 0,002 3,042 24i5 5182 17 425, 2,111, 572, 181, 159, 3, 339, 35,5<87, #94 17,'855': 100 00 OOO 00 100 72 800 00 072 25 500 00 000 00 725 13 477 2-5 000 00 ,424 87 033 23 ,452 84 ,525 50 ,800 00 950 00 ,300 00 OOO 00 68»5 03 800 00 000 00 900 00 600 OO 300 00 327 71 ,903 2$ 082 03 $73,053,322 14 Sundry Outstanding Debts Exclusive of Shortage in Sinking Fund. 2,402 03 6,486 37 13,407 06 18,745 36 824 08 2,500 00 407 15 22,140 78 5,307 55 7,021 45 19,959 20 150,731 29 361,605 98 3,109 85 03,929 89 12i6,380 70$ 30,824 21 30,000 00 15,02:8 51 8,144 00 506' 47 24,176 54 2,250,341 55§ 8,45'5 06 1,7137,131 241| $ 4,927,718 18 Grand Total. 72,592 63 195,936 98 253,545 29 228,307 60 384,801 76 149 92 393 97; 58, 1,201, 48', 471, 105, 124, 1,027, 011, 0,162, 3,404, 248, 040, 290, 455, 2,141 572, 196, 168 4 303, 37,846, 90'3, 19,592: ,924 0*8 ,500 00 ,507 87 ,'800 00 ,072 25 ,040 78 ,000 00 ,0:32 08 ,498 70 ,000 OO ,424 87 ,592 49 ,184 13 ,221 4® ,909 85 ,879 89 ,680 70 ,824 21 ,0815' 03 ,800 00 ,028 51 ,044 00 ,106 47 476 54 009 26 4:18 94 ,813 27 $ 78,581,040 32 Districts. Burnaby , Chill iwhack , Coldstream Coquitlam Delta Esquimalt Fraser Mills Kent , Langley Maple Ridge Matsqui Mission North Cowichan North Vancouver Oak Bay . Peachland Penticton Pitt Meadows Point Grey Richmond Saanich Salmon Arm South Vancouver Spallumcheen Sumas Summerland Surrey West Vancouver Totals Cities forward .... Cities and districts 325,100 25 39,833 33 27,500 OO 103,000 OO 113,000 00 1,000 00 107,700 00 938,202 16 2'8,00O 00 33,500 OO 11,500 OO 1,002,044 10 35,000 00 8,700 OO 2-8,700 00 38,200 00 $ 2,001,639 84 7,400,503 70 $10,308,143 54 $ 1,094,500 22 6,000 00 82,500 00 100,000 00 35,000 00 507,243 00 •5,200 00 42,000 00 1,987,935 15 299,400 00 450,000 00 11,100 00 3,436,186 40 24,000 00 175,000 00 $ 8,256,064 77 10,082,361 OO $18,338,425 77 70,000 00 15,000 OO 422,757 OO 102,400 OO 0,000 00 32,000 00 300,506 06 23,000 OO 10,000 00 450,000 00 41,500 00 21,000 00 40,000 00 $ 1,534,103 68 15,075,873 31 $16,000,836 97 $ 602,8(16 77 120,000 OO 205,000 40 104,725 00 200,000 OO 9,500 00 238,000 00. 1,443,908 40 365,000 00 590,400 00 1,013,050 00 375,800 OO 125.000 00 $ 5,492,290 .57 13,070,087 64 $18,562,1378 21 18,800 00 192;,OOO OO 2-8,500 00 239,300 00 1,9 37), 9 95 55 $ 2;, 177,295 5-5 4001,000 00 425,000 00 1,596,352 61 2,421,352 61 2,717,292 81 $ 5,138,645 42 15,000 00 342,000 00 140,000 CO 503,000 00 911,315 25 $ 1,414,315 25 $ 19,175 42 106,210 90 20,000 OO 129,097 40 444,732 91 10,500 00 2,900 00 81,521 50 82,845 ,31 784,2,84 71 26,726 00 256,000 00 $ 1,964,000 24 21,171,775 25 $23,135,775 40 34,300 OO 24,000 OO 10,500 OO 2,000 OO 83,400 00 28,250 00 21,500 00 91,000 00 57,400 00 104,900 OO 33,000 00 $ 490,850 00 1,137,317 03 $ 1,02;8,107 03 $ 10,000 OO 30,000 OO $ 40,000 OO •83,000 00 123,000 OO 2,126,717 24 54,833 33 126,000 00 101,675 42 420,217 39 451,500 00 20,000 00 10,500 00 2,000 00 35,000 OO 1,440,222 40 1,313,332 91 40,500 00 1,045',700 00 6,360,954 98 773,921 50 1,246,145 31 42,600 OO 6,821,065 21 103,220 OO 458,000 OO 28,700 OO 813,800 00 $2!3,842,001 69 73,053,322 14 $97,495,983 83 278,977 05 15,000 00 3.000 00 1,885 OO 5,086 42 3,800 00 215 00 11,794 96 4,084 59 10,000 00 3,200 00 248 46 58f,061 40 40,424 90 7.001 87 50,81© ©OH 8:31 07 12:3,380 48 91,658 06 215,214 53 17,242 67 1,585,559 83x 1,150 00 1,042 34 42,087 13 29,700 OO 2,329,46.5 36 4,927,718 18 $ 7,257,183 54 $ 2,405,004 29 09,8-33 33 129,000 00 101,675 42 428,102 39 456,586 42 3,800 00 20,215 00 22,294 96 4,084 59 12yOO0 00 3,200 00 35,248 46 1,498,283 80 1,353,807 81 47,501 87 1,096,519 00 831 07 0,484,335 46 783,580 16 1,271,359 84 501,842 67 8,406>,625 04 104,376 00 1,042 34 4 58; OOO oo 70,787 13 843.500 00 $ 26,172,127 05 78,581,040 32 $104,753,167 37 * " City of Greenwood Relief Act, 1921" (Second Session). f Waterworks and electric light combined. t Includes contingent liability, Port Moody Steel Works, $100,000. § Reserve fund, $1,05-3,401.46 on hand for redemption of treasury notes. || Includes treasury certificates, $1,175,000', against hypothecated debentures. H $40,000 borrowed against hypothecated debentures. x Includes $790,000 borrowed against hypothecates debentures. 12 Geo. 5 Report of Inspector of Municipalities. O 13 « pa I o Q 0 P fa CJ B.s tH L- 00 © CO © id HH HH CO © IQ o" 00 Hi CO 1- i-~ GO ©^ cj © © HH CO © tH HH © Cl IQ CO ■ IP © P P © • cO CO tH v# • C- © HH p © ■ 00 © 00 id ■ CO © © H^ tH ■ CO IQ GO Hi rH IQ tH CD • CO © L- CO rH CO HH rH ■ I- p t- -H CO © HH ' © id '-, CM "Ji CO ; co P l- HH co rH id co cN id IO cm" ©" "OH L— 00 rH CJ p CM l- i- HH CO CO • CO CO ,H Ol CN rH • CO CO • CO co © • © © • CO HH CM CM * id. CO 5*1 . 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X I- iQ GO Ci HH OJ L- rH HH id IQ IQ p I- © CI COC0©COlQClCDPTHHH©HHClCOPCi©pGOrHIQ P IQ Cl HJ Id GO Cj" p" © HH © IQ cp 00 CO H> Cl ( fc- tH Ci ( CO I- L- < P CO rH IQ IQ Cl © I- Id. P P © © © CO © © © CO t- fc-CMPlQ©CMHHCl00COCOiQpHHrtHiCOCOlAdCM I-plQt-l-PCjHHCiCdPOO©HHpCdprt©© ©rtP©ClrtCQCi©COCdl-CD01HHCD©COlO^ I-pCdHHHHH^rtCJCO©lQ©pCPL-CDLdCdrtOO ' CO tA IQ* tA ©* IQ* ©~ Ld* GO* IQ* Ld" CM* ©" Cd" >d" Cd" CP tA rH"" CO CM CM rt rt © CO Cd PpCOrHIOCM rt © L- r-\ Cd IQ t>i x\ a> ■§.„ ^ S3| ca o u 5s is a o a u S a o ... *=, +j a 2g3 sa ■- * 9 3 a s a a c'rta'aaa^'-^aii.rtrtri oaMt,0Jal3£c|OOeSajOrtOrtadOrt333> B 0 VI.—RECEIPTS, 1921—Cities. O 17 Municipality. Land-taxes received. Alberni Armstrong Chilliwack Courtenay Cranbrook Cumberland .... Duncan Enderby Fernie Grand Fofrks ... Greenwood Kamloops ....... Kaslo Kelowna Ladysmith Merritt Nanaimo Nelson New Westminster North Vancouver Port Alberni .... Port Coquitlam . Port Moody .... Prince George . . Prince Rupert . . Revelstoke Rossland Salmon Arm . . . Slocan Trail Vancouver Vernon Victoria ....... Totals . . . 13,374 02 27,24*2 16 55,-384 81 20,6i35 04 70,034 94 14,137 82 27,97:2. 44 24,014 00 76.107 13 43,399 6:8 9,447 12 . 14'6,9'87 -©8 15.108 12 99,118 68 35,83'2 04 24,6,20 710 159,988 14 134,496 '81 443,4618 24 298,648 02 35,536 6(7 54,222 87 43,307 21 73,34-8 72 345,850 43 91,871 72 31,899 89 24,0419 79 2,978 91 71,117 53 6,038,900 24 174,52i6.22 1 ,'897,825 22 $10,625,499 07 Trades Licences 377 34 1,557 00- 1,962 50 1,26*9 00 4,-036 00 1,985 00 2,29 7 50 497 510 7,575 00 1,943 00 335 00 4,279 50 020 00 3,102 00 3,455 40 2,770 00 10,240 00 5,950 00 10,406 02 5,421 50 892 24 907 50 609 50 6,808 00 10,315 00 1,6)66 75 . 2,194 90 ' 1,098 75 ■83 50 4,431 50 205,720 65 3',763 00 60,305 95 $4 38,650 50 Road-taxes. 18 00 200 50 22,7 GO 354 OO 282 00 2.30 OO 1,555 00 96 00 932 00 4 OO 718 00 360' 00 150 00 '2,0281 00 1,064 OO 1,524 00 838 50 224 00 492 OO 52 00 2,009 40 910 60 294 00 138 00 922 OO 598 00 6,970 OO $ 23,206 00 Poll-tax. 30 00 321 00 225 00 5,123 215 00 00 3,188 92 125 1,062 00 45 2,400' 00 5y35<5( 00 4,715 OO 1,654 18 605- OO 1,315 00 106 00 1,311 10 810 OO ,36 4,883 32 82 900 00 $ 35,2,81 79 Dog-tax. 14 00 50 00 264 85 63 00 130 85 34 OO 19® 00 48 00 653 50 ,80 00 24 00 366 00 117 00 200 00 186- W 312 50 301 CO 527 03 895 25 104 OO 104 00 121 00 179 00 319 00 324 25 203 00 30 00 195 00 3,802 25 231 00 3,807 00 $ 13,959 48 Fines. > 539 50 817 25 470 00 3,878 80 1,604 50 610 60 304 40 5,927 50 651 00 4,376 00 60 OO 2,5'50 25 079 OO 3,110 70 7,461 00 2,296 20 9,076 80 2y853 21 252 50 625 75 5<12 70 6,82,1 50 10,768 85 2,582 00 815 OO 280 00 2,615 30 162,931 64 2,171 00 10,202 28 $253,845 23 Government Grant for Schools. 2,118 75 5,564 68 8,625 00 3,013 35 11,353 35 16,003 78 14,732 72* 4,211 89 r7,381 00 7,359 66 3,760 00 11,277 45 4,290 00 9,997 315 10,773 50 5,208 00 18,101 45 24,627 56 44,883 50 23,616 70 4,934 49 5,414 60 3,916 So 5,697 10 12,653 35 9,836 65 10,400 00 3,390 00 2,118 75 11,613 35 260,2.89 20 15,340 00 93,035 55 $ 686,229 '5'8 $134,764 76 Government Grant from Liquor Profits. 294 13 705. 89 911 76 470 60 1,764 70 705 89' 705 89 55-8 83 2,352 94 1,176 47 352 95 2,352 94 441 18 1,470 59 1,647 06 588 24 4,705 88 2,941 17 8,235 29 4,705 8-8 441 18 705 89 882 '35 882 35 2,352 94 2,0 5-8 82 1,58'8 23 352 95 176 4S 1,176 48 04,7O'5 88 1,764 70 20,5-88 23 Better Housing 2,533 41 15,500 00 1,197 30 276 29 21,227 77 9,104 38 30,2-81 64 218 8»8 29* 628 99 38,607 62 374 82 9,382 85 27', 505 177 38 54 357' 50 1,050 42 8,574 24 5,0,036 41 $252,,734 44 Receipts from Public Utilities. 4,530 47 24,170 14 15,132 35 62,529- 91 21,606 00 3,579 o'S 61,977 73 24,679 22 1,924 40 190,208 38 14,38'8 16 64,862 79 20,030 98 26', 189 26 37,052 46 142,026 09 192,553 53 300,140 97 18,293 02 4,426 15 5',50'5 05 ,39,618 96 174,431 48 52,613 45 9,897 40 10,711 29 168 53 17,627 15 505,407 36 81,058 51 271,655 35 $■2,408,0 93 32 Sundry Receipts. 1,747 '83 1,636 94 13,19© 21 2,75)3 52 2,596 06 4,467 70 3,303 4,2 525- 57 11,100 20 10,9102 13 6,5'9'3 99 12,902 14 1,807 06' 16,102 14 2,990' 04 6<, 000 88 10,2518 717: 23,902 10 156V054 31 0,372 78 3,125 23 18,701 28 0,225 '89 3; 905 23 4,002 01 4,570 00 15', 909 49 8,185 50 590 47 2,26i3 91 2561,388 40 17,753 43 •312,, 372 02 $ 9»50,692 49 Total. 22,504 54 62.011 81 81,3'39 38 4-6,565 27 172,425 21 45.012 99 72,199 86 33,969 77 187,908 92 90,353 16 22,437 46 403,999 80 36', 900 52 209,188 63 75,963 62 60,622 34 280,508 34 340,539 50 901,785 68 6-80,0-86 93 06,446 83 95,400 89 62,888 15 165,014 24 564,191 10 100,434 33 74,071 91 48,59'3 87 6,150 96 117,905 46 7',55i8,214 62 806,,6i80 10 2,74-8,90(8 01 $15,822,963 26 * Consolidated school district. Districts. Burnaby Chilliwhack Coldstream Coquitlam . Delta Esquimalt Fraser Mills Kent Langley Maple Ridge Matsqui Mission North Cowichan North Vancouver Oak Bay Peachland Penticton Pitt Meadows Point Grey Richmond Saanich Salmon Arm South Vancouver Spallumcheen Sumas Summerland Surrey West Vancouver Totals Cities forward Cities and districts 418, ■87', 24,, 20, 99, 105, 4, 21, 02, ■52, 51, 07, 57, 105, 230', 11, 109, 11, 099, 144, 200, 28, 808,, 51, 19, 9L 9*8, 240 ,9-85 217 ,000 467 123 105 603 213 368 212 417 294 ,388 ,846 ,'05(3 ,608 133 204 054 310 320 060 639 038 826 ,771 550 $ 3,925,026 54 10,025*499 67 $14,550,526 21 ,3,615 00 570 00 270 00 1,247 50 1,345 OO 610 OO 415 00 328 50 2,104 57 330 00 80 00 475 00 1,251 50 16)5 00 3,757 75 30 00 225 00 2,434 50 330 00 20 OO >3,9<37 26 607 50 1,6)85 00 770 25 $ 26,075 33 438,658 50 $464,731 270 00 039 50 782 00 546 00 584 00 924 50 831 30 1,357 80 656 34 146 00 132 OO 607 60 2,937 50 1,376 00 2,452 40 88 50 231 60 3,310 70 $ 17,829 74 23,206 00 $ 41,035 74 804 77 081 25 1,350 00 1,500 34 1,370 00 1,970 OO 405 00 1,227 60 1,308 50 1,900 08 1,84'0 00 3,039 15 335 00 295 00 1,160 00 46)5 00 5,875. 00 4,547 '50 130 50 35(0 50 920 00 3,026 10 2,110 05 $ 37,448 49 35,281 79 $ 72,730 28 $ 1,135 50 34 50 80 00 478 00 0 00 746 00 405 50' 592 0-0 55 00 301 00 785 00 231 00 1,000 50 2,83 00 105 60 26 50 133 00 8.952 10 1'3,9<59 48 $ 22,911 5'S 6,000 80 1,719 00 30-5 00 048 23 1,145 50 1,460 00 645 50 308 99 020 05 76 80 175 00 278 60 2,465 50 705 44 124 75 3,257 25 55 00 2,800 OO 3,471 15 1,684 50 20 00 4,772 70 266 25 4,140 00 $ 37,279 19 2 53,8-45 23 $201,-124 42 40,426 00 22,133 87 1,297 00 4,060 00 11,022 60 12,514 60 4,618 74 18,054 01 14,348 50 14,191 57 14,084 00 10,014 00 14,496 02 3,190 OO 14,132 00 1,160 00 42,156 33 15,219 38 ■39,956 94 4,226 OO 150,244 18 7,793 08 4,721 05 10,288 02 18,84-3 24 0,1.26 12 $ 490,917 8-5 086,229 58 $1,186,147 43 5v588 23 2,941 17 235 30 70(5 89 1,882 35 2,647 05 •529 42 411 77 1,470 50 1,764 70 1,170 48 1,470 59 1,704 2,0518 2,352 323 1,7)04 147 5,882 1,-882 4,411 76 2,058 82 14,705 82 1,470 59 294 13 1,176 48 2,941 17 1,176 48 70 82 94 53 70 06 35 35 $ 65',235 24 134,704 70 $200,000 00 18,213 81 9,778 87 1,724 55 17,403 75 13,192 10 7,947 85 18,478 28 39,009 01 $125,80:8 22 252,734 44 $378,542 66 39,2,91 11 1,956 08 796 82 11,932 19 10,325 02 23,950 12 5,372 04 84,436 02 40,304 01 29,474 90 38,334 25 91,079 57 43,185 47 .83,189 90 $ 503,088 10 2,40-8,093 32 $2,911,781 51 145,915 90 702 73 1,184 22 9,928 44 7,050 9'5 7,525 51 45 12 2,,858 94 9,405 89 4.669 21 3,152 84 5,272 13 2,190 82 124-308 52 15,836 54 952 00 22,8)00 54 383 75 124,325 06 27,385 22 26,5-85 74 9,560 85 154,440 40 604 5-6 412 47 10,143 70 28,890 14 23,510 07 770 ,'81.7 35 950,092 40 $1,721,500 84 079,597 47 117,432 93 30,545 67 44,025 06 136,536 92 141,418 33 6,782 25 31,018 65 95,4)35 82 78,114 17 72,049 46 91,170 71 67,15-5 56 334,081 06 303,724 44 21,835 53 241,307 97 13,021 72 924,772 2*32,96 5 392,468 78 44.215 16 1,207,677 37 01,727 06 25,054 50 123,519 14 155,234 30 254,590 21 16 15 $ 0,0118,078 24 15,822,003 26 $21,841,041 50 Note.—The figures submitted under the headings of " Receipts " and " Expenditures " are prepared very largely from an analysis of the auditors' reports, and although the classification of expenditures is not uniform in the different municipalities, and it is in many cases extremely difficult to make a distribution of the items, yet the statements have been prepared with a good deal of care and may be taken as substantially correct. Items which are of the nature of cross-entries, deposit accounts, and trust accounts, which would have the effect of inflating the figures, have as far as possible been eliminated. VII.—EXPENDITURES, 1921—Cities. O 19 Municipality. Alberni Armstrong Chilliwack Courtenay Cranbrook Cumberland Duncan Enderby Fernie Grand Forks . . . Greenwood Kamloops Kaslo Kelowna Ladysmith Merritt Nanaimo Nelson New Westminster North Vancouver Port Alberni .... Port Coquitlam .. Port Moody Prince George ... Prince Rupert . . Revelstoke Rossland Salmon Arm .... Slocan Trail Vancouver Vernon Victoria Totals .. Interest on Debentures, exclusive of Schools and Public Utilities. p 3S0 0(0 1,847 04 9,477 7-2 8,302 98 1,5-5)0 00 2,300 92 7.030 33 4,500 00 4,33-3 90 12,717 06 11,80-9 78 4,28-S 55 l,,50O 00 35,710 53 3,831 79 170,, 840 45 81,59-3 84 1,200 OO 24,990 00 5,508 00 4,620 OO 57,311 55 16,107 88 5,370 00 288 00 5,849 20 1,115,-050 OO 20,277 26 554,503 55 $2,1.8O',054 83 Sinking Fund and instalments of Principal on Debentures, exclusive of Schools and Public Utilities 207 75 1,255 52 7,3.35 42 4,5,38 44 1,790 31 1,343 20 3,904 98 2,381 45 506 26 10,281 96 7,123 11 2,262 85 1,616 63 2,3,428 65 4,027 73 66',97l8 44 42,286 04 1,168 73 11,926 42 4,152 80 6,093 63 2-5,923- 58 9,346 28 5,002 02 741 47 600 00 3,653' 30 7519,1-02 15 13,3-81 80 001,762 91 pi,625,353 91 Roads and Streets. Street-lighting. 1,154 30 3,375 71 5,520 %2 5,603 05 8,787 63 5,33)1 00 1,-920 88 3-, 218- 24 8-, 424 02 6,480 9-0 1,402 23 24,453 11 5,129 57 16,196 9-6 91513 20' 3,583 18 14,258 01 22,110 60 76,815 62 35,534 70 7,382 70 8,0i33 8Q 5,85*3 46' 2i,501 40 18,60)0 54 1,360 96 6,207 80 4,351 57 52 60 12,900 53 744,001 43 12,820 07 185,552 07 $1,261,072 25 215 00 2,500 -00 1,968 60 931 93 2,609 15 912 94 1,900 00 803 84 2,781 83 5 00 6,800 00 1,200 OO 2,515 20 2,737 00 5,800' 00 0,4,50 80' 8,000' 00 4,958- 79 6,63)8' 42 3^000 00 1,445 50 1,026 00 2,490 m> 5,831 30 834 86 2,054 015 2,102 40 8-53 '05 87,61-0 27 7,500 00 47,602 212 $ 222', 157 32 Parks. 137 40 41 62 211 03 3,561 47 12-5 00 8,750 13 10 50 548 82 1,423 55 8,083 8 348 77 1,872 5-0 2,063 91 8,803 70 343 20 058 01 44-8 9*7 5.,21,2 80 1,241 85 128 0-0 12,5)50 90 409 15 2,511 22 06& 38 48© 34 7,-820 22 12,053 07 54,77-2 33 18,324 90 5,205 61 4,053 0-5 65-8 32 4,81.0 21 20,603 41 2,581 06 6,157 0-0 510' 20 2,202 02 450,290 09 i8,805 66 152,930 94 $780,720 71 Hospitals. $ 272 50 500 00 175 00 230 39 311 50 84 00 5)88 2-4 4,176 47 200 00 2,387 75 40 05 1-,8'15 00 6,308 25 14,634 15 2,000 00 500 00 500 50 80!5 30 4,200 0-0 11,531 SO 1,029 41 3)81 5)8 259,040 70 3,825 00 36,027 18 $351,004 76 Public Health. Administration of Justice. 75 00 180 55' 97 75 291 40 915 33 200 00 SO' 04 207 99 2,084 09 280 10 078 80 100' 25 10-0 00 125 75 2,552 40 1,8)74 43 6,561 73 3,180 51 80 80 174 00 302 12 -640 2© 4,700 77 535 50 420 OO 16 00 120 00 71,274 41 1,272 1-7 19,915' 6)8 $110!,273 15 438 45 70 16 33 77 1,709 2,191 3,325 8,855 2,630 88 1,765 00 937 35 8,648 46 2,555 25 315 26 13,581 15 525' 00 6,184 19 4,214 76 5,206 53 10,785 81 7,779 46 23,913 33 1-6,683 46 2', 075 80 1,878 79 2,361 9-9 12,628 00 26,312 03 6,319 04 4,011 59 54 50 4,2-92 573,479 7,935 110,726 874,332 01 •Schools, including Interest and Sinking Fund Payments. 49 65 00 50 03 4,442 17,556 3'3,46-6 12,437 45,262 25,364 50 26,708 55 12,750 99 57,587 26 26,487 10 6,875 26 55,332 78 13,068 m 42,044 30 2-6,846 7-6 17,-507 57 65,202 66 84,502 5'5 215,007 7-2 132,871 11 7,991 99 16,364 45 13,452 -65 2,0,740 61 84,103 95 41,533 36 3 5,614 71 11,621 S3 4,637 52,363 .,704,803 64,632 93 77 23 7-4 5(05,08-3 44 $3,549,817 21 Better Housing. Interest on Temporary Loans. 93©' 91 10,311 25 3,383 51 1*60 00 14,756 81 5,642 91 20,390 75 218 88 19,067 S3 30,91-8 57 531 32 7,954 14 30,574 1,117 03 48 772 50 1,023 01 11,389 40 75,449 36 243,001 75 Donations and Grants. Council Salaries. 966 73 21i6 47 207 m 630 99 11 55 2-87 m 20© 01 178 97 286 57 162 72 405. 45 27 54 |l,09O 66 377 40 157 45 |l,032 98 •8213 06 lll,9i50 62 2j2,72© 57 312 46 |9,71S 21 1,730 92 6,628' 75 10,084 32 |l,177 -83 466 37 33-8 87 727 54 7,306 86 2,554 82 1010 49 $ 2\ Districts. Burnaby Chilliwhack Coldstream Coquitlam Delta Esquimalt Fraser Mills Kent Langley Maple Ridge Matsqui Mission North Cowichan North Vancouver Oak Bay Peachland Penticton Pitt Meadows Point Grey Richmond Saanich Salmon Arm South Vancouver Spallumcheen Sumas Summerland Surrey WTest Vancouver Totals Cities forward Cities and districts 64,310 00 330' 00 4,200 00 9,240 85 20,6-00 00 600 00 1,750 00 46,454 87 52,139 74 622' -00 4,515 00 182,250 71 16,912 29 30,721 63 ©3-3 0-0 220,083 36 ,2,431 'OO 2,450 00 21,352 24 $ 68(1,2(60 60 2,180,654 83 $2,861,921 52 $ 30,704 00 490 74 1,337 63 7,191 6!5 3,546 20 744 31 1,168 63 13,400 04 3O,'055 59 376 00 2,131 28 33,832 '56 3,872 57 27,351 76 7719 0-3 67,20-1 00 1,023 34 1,759 69 4,6-04 39 % 241,320 50 1,025,353 91 $1,866,683 41 63,417 67 26,207 24 5,468 45 22,464 15' 32,340 72 212,463 31. 1,8*2-0 00 7,057 66 37,846 96 18,437 44 28,177 08 24,448 39 20,731 75 48,06-3 52 18,686 91 1,320 17 16,711 47 5,024 70 72,070 07 71,050 89 88,065 49 18,798' 22 183,166 97 17,638 58 8,8181 85 6,'869 47 56,18© 07 41,070 0& ? 965,478 25 1,261,072 25 $2,226,5-50 50 $ 12,8-53 78 5-53 92 1,788 240 9-8 00' 210 603 00 00 433 95 .4,001 5'8 1,155 28 1,778 00 o,000 00. 15,201 95 1,161 75 10,816 06 5-00 308 00 5 5 65,742 80 2,22,157 32 $ 287,000 12 733 68 1,015 14 4 00 156 20 23,540 23 1,100 00 733 67 $ 27,291 9-2 158,323 43 $185,6115 35 $ 11,380 61 3,567 27 100 00 5-58 78 2,054 02 39,277 63 128yl75, 97 $186,014 28 193,951 26 $379,965 54 70 00 172 47 2,01© 50 100 00 792 -86 4,500 00 25 00 3,933 54 30,409 01 3,485 8-5 24,352 74 278 31 3,025 00 > 73,164 88 780,720 71 $S62,8'85 59 7,143 50 98© 78 705 0)0 2,282 70 295 75 205 88 1,967 35 1,752 40 2,502 1-5 907 60 80(0 00 43,131 06 500 00 7,342 20 929 32 3,000 60 11,186 25 500 OO 20,000' 41 350 00 300 00 500 00 2,433 95 334 25 $110,83© 55 351,6-64 76 $'462,504 31 789 46 '50' 00 85 00 175 00 360 00 306 SO 341 50 1100 O'O 202 00 2,412 70 966 90 143 419 3,32 80 100 00 2,5-27 3)0 1,456 25 3-06 715 4,352 47 60 0-0 10-0 00 57 2-5 383 24' 474 20 $ 1)6,143 11 119,273 15 $135', 416 2,6 22,991 66 2,630 62 184 75 2,288 34 2,493 6,497 1,344 143 1,184 2,181 775 281 2,02© 10,656 6,614 116 40 0,173 367 28,109 0,072 10,214 177 29,512 35 107 07 739 12 8,250 93 4,8150 45 157,111 93 *874,332 01 $ 167, 52, 3, 10, 29, 46, 13, 319, 33, 35, 40, 14, 51, 73, 8, 4, 242, 54, 131, 14, 408,, 26, 10, 33, 55, 27, 803 12 550 91 •642 43 143 OO ©86 34 520 4.9 807 30 480 44 830 51 48© 74 340 02 711 98 734 3'6 076 20 ,526 '0© 141 54 327 68 539 0-8 476 95 6-62 87 721 61 78'8 91 720 99 597 92 Oil© 22 807 23 02© 34 ,38© 72 $1,748,246 O'S 3,549,817 21 $1,031,443 94 $5,298,063 .2© $ 17,882 74 1-1,27© 08 1,044 40 10,6©8 63 6,9-61 06 15,911 5© 14,213 71 27© 34 31,701 81 118,972 243,601 362,574 11 722 08 2.07 50 17-5 00 900 00 -02 0-0 500 00 50 -OO 230 85 482 00 5,931 91 130 00 1,270 45 1,833 57 8-45 6-5 717 20 780 00 7,705 48 2,340 SO 165 -0(0 1-50 'O'O 1,040 00 3,728 OO ■882 2-5 127 -80 497 8<5 315 00 93,085 01 4,43-8 93 46,375' 88- 700 700- 00 00 6-50 00 500 1,000 00 00 2,300 00 1,005 mi 00 26 2,789 96 1,200 00 4,800 00 2,988 70 1,052 00 2,29© 80 2,198 50 3,900 00 500 00 617 OO 1,200 00 14,60-0 00 7,000 00 2,39-5 40 $ 176,718 91 52,632 22 Salaries and Office Expenses. 3,42© 34 2,417 41 3,854 22 3,21(3 80 6,383 86 2,363 92 3,039 43 2,5)90 50 5,498 9-6 4,481 9)6 1.761 44 9,62-0 65 :2,308 87 11,078 86' 4,542 '56 1.762 50 10,031 04 14,073 60 22,611 80 22,735 32 3,502 23 5,78iS 88 4,385 39 12,888 41 (28,676 35 7,554 -26 3,825 24 '5,047 51 -600 15 9,165 47 187,336 71 5,911 51 70,744 18 484,1-86 33 Public Utilities, including Interest and Sinking Fund. 11,922 18 24,-02-4 45 12,227 90 6-0,533 85 20,7-52 59 4,372 77 46,101 26 18,,220 11 2,978 11 200,32:3' 77 11,607 98 6)6,004 62 22,75© 'Q8 28,713 36 37,68-7 01 106,805 31 145,886- 01 2© 1,212 94 3iSvS.8-6 37 9y8©9 92 7,01,6 10 52,378 14 16 4,7 79 55 45,098 55 7,100 17 16,447 8© 7 50 13,892 52 563,3©2 62 81,247 6© 271,536 24 $2,383,907 16 Sundry Expenditures. I,0©i2 46 9,403- 81 1,23© 53 3',5'5-5 10 2,023 86 4,412 66 7,752 12 90© 48 14,984 77 14,076 77 12,870 04 310,193 42 1,727 16 16,438 87 4,671 86 5,190 3© 18,606 72 29,63)4 02 123,559 37 311,432 52 6,884 87 10,359 04 24,813 70 11,58© 60' 42V94© 80 12,7-01 03 4,601 -64 2,163 5-5 645 14 10,2,05 1© 526,232 29 119,406 26 267,985 33 $1,274,403 27 Total. 23,795 83 67,078 55 74,654 84 45,287 49 170,829 08 47,4-8© 01 6©,842 2© 30,457 97 105,284 07 83,175' 30 31,424 11 408',119 01 30,6(88 20 206,583 04 70,941 87 72,508 85 274,443 50 306,556 5© 9)86,146 32 748,898 46 7©,843 97 115,551 56 72,306 75 182,031 34 536,461 08 148,955 31 8)3,636- 5>4 45,3©5, 72 6,543 32 110,907 30 7,500,204 38 267,454 44 3,130,719 79 $10,224,165 88 13,51© 06 [2,847 55 508' 83 5,38 31 1,544 93 9-59 50 312 4© 743 90 4S6 66 1,334 91 1,162 2,3 278 20 3,400 8,3 3,740 58 710 27 2,431 23 90 27 8,723 01 2,036 97 (4,174 71 627 52 ^5,960 31 54-0 08 7© 68 616 17 5,003 33 48-2 42 800' 44 975 OO 497 50 1,175 0-0 730 00 1,560 00 110 00 875 00 600' 00 • 458' 60 2.95: 00 655 00 360' 00 2,108 75. 1,178 51 55 00 2,633 15 580 0(0 2,,749 10 436 25' 5,903 71 775 00 200' O'O '823 75 700' 00 557 50 2,800 00 1,300 00 1,850 00 1,300 00 1,700 00 1,150 00 1,700 00 1,325 00 1,5100 00 1,2,25 OO 747 0-5 2,, 550 00 5'50 00 2,250 00 525' 00 3,100 00 2,500 00 2,000 00 1,125 00 1,000 00 800 00 1,700 OO 2,700 00 2,000 00 35,-013 41 2,592 60 3,441 SO 4,196 17 6,090 05 7,7)80 812 -5.9-8 39 1,478 18 6,42:5, 51 5,7019 64 3,285 9(5 3,02:5 85- 4,106 94 21,852 76 11,987 40 1,127 12 8,102 62 1,973 33 31,397 64 8,643 63 21,371 69 3,064 84 6)6,400 65 2,318 43 1,900 22 2,8i55' 98 115,185 73 12,106 45 3,06© 95 2,395 40 $ 27,882 2-6 176,718 91 $ 3-9,307 05 5,2,632 22 2©4,810 80 484,186 33 $ 375,405 35' I $ 204,601 17 92,029 27 $ 779,000 13 $ 92,012 9© 13,5)05 0© 3,708 ©O 23,422 77 20,57(0- 32 2-0,82©' 45 6,154 52 95,330 77 128,264 02 30,2-03 94 51,694 27 151,713 47 3,837 8© 62,430 9-8 10©, 224 43 74,367 43 313,602 44 2,5©4 54 2,58-6 34 191,608 18. 16',007 12 6,796 43 ' 6,435 80 8,282' 65 3,752 32 5,08© 75 11,714 49 3-4,089 ©2 46,139 55 2,548 40 30-, 407 8)8 ■3,3,3)5 50 129', 023 26 26,217 -61 36,006 40 10',©67 48' 126,717 61 7,764 96 1,260 30 7,042 2© 21,704 78 15,, 7 48. 14 $ 828,122 90 2,383,907 16 $3,212y030- 06 $ 692,100 55 ' 1,2:74-, 403 27 $1,©06,5 03 82 617,879 87 123,300 14 30,793 13 56,184 32 137,007 04 14-6,0(36 0-0 5,305 79 32,97-8 9© 99,135 56 73,389 54 77,286 65 77,783 25 58V8I06 12 32-5,19-6 02 2©©', 480 73 23,617 00 241,334 04 16,939 95 •901,818 5© 232,66© 78 438,4-215 07 52,197 25 1,5-5.3,107 41 64,343 20 24,617 94 1.23,420 24 168,128 92 275,714 72 $ '0,368,993 80 16,224,165 88 $22,591,15© 74 12 Geo. 5 Repoet of Inspector of Municipalities. O 21 VIII.—TAXES LEVIED, 1921. Cities. Alberni $ 23,688 65 Armstrong 27,376 28 Chilliwack 58,227 53 Courtenay 21,252 58 Cranbrook 65,235 10 Cumberland 13,512 13 Duncan 22,719 22 Enderby 23,695 59 Fernie 73,848 16 Grand Forks 38,518 74 Greenwood 14,796 90 Kamloops 131,143 68 Kaslo 14,621 16 Kelowna 95,744 45 Ladysmith 23,494 58 Merritt 24,402 85 Nanaimo 156,957 18 Nelson 115,822 58 New Westminster 43o,S29 91 North Vancouver 346,269 71 Port Alberni 34,787 58 Port Coquitlam 61,999 34 Port Moody 44,503 19 Prince George 83,894 69 Prince Rupert 329,609 17 Revelstoke 82,265 94 Rossland 32,923 72 Salmon Arm 20,832 58 Slocan 4,036 50 Trail 72,828 32 Vancouver 5,410,479 56 Vernon 148,828 75 Victoria , 1,415,030 48 DlSTEICTS. P>urnaby Chilli whack Coldstream Coquitlam Delta Esquimalt Fraser Mills .... Kent Langley Maple Ridge .... Matsqui Mission North Cowichan . North Vancouver Oak Bay Peachland 1'enticton Pitt Meadows ... Point Grey Richmond Saanich Salmon Arm .... South Vancouver Spallumcheen ... Sumas Summerland .... Surrey West Vancouver . 427,141 28 74,182 28 24,408 S3 28,204 63 101.0SO OS 102,718 83 4,165 71 18,106 54 65,427 37 52,520 00 54,582 00 73,001 47 64,730 00 187,879 97 203,195 21 12,585 72 99,054 62 12,163 23 734,422 60 151,712 34 254,449 26 29,981 95 798,960 00 42,014 21 19,233 29 57,872 30 99,458 49 95,431 83 Total Cities forward .$ 3,888,684 04 . 9,469,176 80 Cities and districts $13,357,860 84 Total $9,469,176 SO O 22 British Columbia. 1922 P P ft P *> P P Pr O 05 & o Pi p o 02 -4 P' o ft I—I p-l a o P fa Q P H o p fa P o o H H ft O fa o B ft P P hH P P 9 o o tH CO CO 0-1 Ol cc ^ Trl © T- © -^ Ol 6-1 co IO 01 IO t- tH t-i Ci O "3 CD tH ■H io CD 00 Cl to ^ rH pq ■^ H 1 6ft t- © CD Ol io cc Ol OJ oi cc 3$ © O CI © C © w © CO rH Cl Cl r- I- © 00 gi e I- IO -tH "* oi oi IO ««■ © ■* CO l- i-i CC t- ^ rH QC Er t- CO 8] fc- 0- Cl ol CO IO Oi to <5 r-i Cl Ol © CO CO -o-i o Cl CD tO r-i 00 rH © rH eft- - o to Ol r-\ 01 fc- t- I.O Ol tH 01 © t- CO CO IO IO 1-1 CD 1- Ol rH Cl © cc ■^ -fl ^ Id Ol © 0*) r- 00 tH Ol 6ft- co © t- CO o£> cr © fc- CO o" CO IO r-t CO Tfl GO IO © CO CO oi © Tl -* CO ■* T- l- co £ft CO © © rH CD 0 « g ^ o M g * C +j o a ' e fl „. • e 2 P P ft O fa fa fa y< p fa o H ft P § fa H «r1 fa Oi p « P a o >d © © -f © t- Cl IO IO Cl Ol Ol Ol O IO CO © © CO s IO CO -^ rH Ol © IO Cg -^ rfH © © © ©" Ol" rH IO Of 05 OJ © CO CO © Cl 0| CO O r-i Cl of rn" IO eft- lO © IO CD -* I-- L- © CO CO © IO rH "# CO IO rH © © CO GO © rH CO Q "HH CO rH -^ ® © © © OO Ol © © Ol •* O Tr" 1- GC CO © 00 Ci rH Tp rH rf ^ IO IO CO © Cl F- F- O GO rH -r- CO CO © IO rH - 01 © GO co t- CJi O H 1- H Ol rH IO © © -rp ect" t- d? © O tm © GO © © CO 10 ^ IO CB Cl rH tA~ co" Cft- IO •* CD © "^ CO TF © CD IO © 00 CO Hf< GO CO © rH t- Ci tH IO ** © © T-H rH l- rH CO CC GO © © IO Ol © © Ol IO Tff © © t« O CO 10 175 rH © rH Ol eft- O-l b- © CO rH t— t- f- ^ E- Oi E- © IO CO © OJ IO © cp •* *» IO IO © rH CD I- Ci X CO Cl © IO Ol © © t- O xfi IO To ^-\ © •—{ Ol eft- © Ol CD © © IO t- © rH CO © © GO © © Tp © rH in © -HH © CD rH IO rH CO rH © ^ © © © MH © CO © 65 © ^ © Cp C| © ol of eft- CO © CO C-l CO © Tp1 Si l- IO CO rH © Cl rH t^ © IO f- t- © t- IO H- © f- CO © IO © © CO © CO © Ol CO Ol © © ■* 0 © CO I- GO Cl C& 10' of 5ft- 6 T3 a O) S o a strati sal a M 0 c dmin ublic ounci chool y fc < p. 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O 27 H w H hH H P S5 P «2 OO GO CT CM Ol Ol ■ Cl CT t- GO © r-< IO ci Cl -Tfl Ol t- rH Tfl CM CT Ol CO ■ CT © 00 rt Ol CO I- © • Tfl © Tfl ■ rt IO © Tfl CT Ol .00 r-i CT n a Cl GO CT rt rt © IO rH rt IQ €£r &^> © c CO bl l- © © -H. IO CO c/ rH l- 01 Tfl" C£ © Cl CO 60^ &S- CT CC > c j fc- Tfl © CT © -fl C OO L- O i 5 i Cr ) CO CO CO rt © C © ci a j « ) or © CO Tfl IO oo £ CT © c/ c 3 I- L- Cp CM rH ci Q to GO r- o 1 o> 01 rt © Cl CO « Ol ' rfl C{ > c£ 5 Cf Tfl t- I— rH O ~ to to o r- c- CO Tfl L- l- (N ^ cl Ol © &o- 50- Cl -1 cr c to Oj © OJ CO T l~- to cc ) r- cc rt OJ H IO CO * fc- Tfl Cf J c J fc- cb CD Tfl Tfl *$ If Ol © r- r- CO Ol rt to ci K bb © l- cv ) 0^ GO Tfl Cl CO o fc" IQ * ' © or cr c Tfl GO Cl IQ r- b« © O r- Cf wo rt IO oo ■ c o- IO oi to 60- &9- 1- 1- « CO fc- CO CT fc- Tf fc- rH r- t- Tfl rt 00 CM CO <"* H Cj 1- S -r rH CO Ol !" CT r-i C£ o- cc cb 01 IQ Ol Cl ""- to OJ If « ) c © CO © L- Ol It CO rtrt © LO rt rH I- 'c c »r ^_ © r- c- r- 00 00 c c a ir cc co ir T- © © ir c "S C K CO C<" Tt p CO rt cr © i- CO TT to CC CO © r- C cr © cr IO CM o © CJ GO or © ir Tt fc- I- OI c to fc- © »r* IT C^ Tfr Tfl © GO fc- t- Ol c* Cf bi IO «©■ «■ © ■ri 00 C) CO H-i _o 8 3 S so S la so 03 *_. a o o B| i cu o fl -K- a. 4- rt o Hi ■h. a P c CO c 0 I a C fc. CJ C ^ fl -. d e |> « §1 CO to En P P o ": "a; a c c n t .*? a E c c c t a e CL £ H E 1 T hC a Sz P- k ^ IS Z P. O 28 British Columbia. 1922 MUNICIPAL OFFICIALS. Cities. City. Clerk. Treasurer. Mayor. Alberni Armstrong Chilliwack Courtenay Cranbrook Cumberland Duncan Enderby Fernie Grand Forks Greenwood Kamloops Kaslo Kelowna Ladysmith Merritt Nanaimo Nelson New Westminster North Vancouver. Port Alberni Port Coquitlam .. Port Moody Prince George .. . Prince Rupert . . . Revelstoke Rossland Salmon. Arm Slocan Trail Vancouver Vernon Victoria Spratt, C. J Fiter. A. J Brown, P. .1 Wood, C. S Roberts, T. M Mordy, T Greig, J Rosoman, G Moffatt, A. J Button, J. A Walters, G. St. Jackson, A. W Papworth, W. V Dunn, G. II Callin, C. G Gay, P. S Hackwood, H Wasson, W. E. ....... Thomas, T. J Archibald, R. P Cronk, E. J Smith, J Lye, J. J Tate, D. G Woods, E. A Gordon, W. A. McLeod, J. A Lingford, R Graham, W. E Monypenny, W. E. B. McQueen, W Edwards, J. G Bradley, E. W Gough, S. Bowell, A. J. Lane C. R. . Vance, W. D. Johnstone, J. Smith, E. C. Motion, J. R. Parks, J. Z. Ashwell, J. II. Simms, C. Genest, A. McDonald, D. R. Miller, G. F. Smedley, G. II. Henderson, G. G. Hull, G. H. Gulley, T. M. Burton, S. C. Anderson, J. Sutherland, D. W. Walkem, W. W. Cranna, W. Bushby, P. A. McHardy, C. P. Johnston, J. J. Morden, G. 11. Maclntyre, A. D. Mars, A. Roe, P D. Johnson, J. H. Rochester, H. B. Bews, W. Pitt, A. R. Newnes, W. McNeish, T. Martin, A. J. Tisdall, C. E. Costerton, C. P. Marchant, W. 12 Geo. 5 Report of Inspector of Municipalities. O 29 MUNICIPAL OFFICIALS—Continued. DlSTBICTS. District Clerk and Treasurer. Reeve. Address. Burnaby Chilliwhack .... Coldstream Coquitlam Delta Esquimalt Fraser Mills .... Kent Langley Maple Ridge.... Matsqui Mission North Cowichan. North Vancouver Oak Bay Peachlatnd Penticton Pitt Meadows . . Point Grey Richmond Saanich Salmon Arm . . . South Vancouver Spallumchcen . . Sumas Summerland . . . Surrey West Vancouver. Moore, A. G Webb. C. W Henderson, E Newman, R McDial-mid, N. A. Pullen, G. H Stewart, G. G. Fooks, II Payne, R. A McParlane, J. C. . LeFeuvre, J. A. . Barr, J. A Crane, C. 8 Farmer, J. G Blandy, R. F Dryden, W Bracewell, B. C. .. McDermott, W. Floyd, H Shepherd, S Cowper, H. S. Lacey, J. E Riley, W. I Wiglcsworth, J. R. Chas. Oourtman . Nixon, F. J Lemax, C Ollason, J McLean, A. K MacLeod, J. A Cunliffe, Major E. H Marmont, L. E Williamson, J. A Lockley, A Scott, Dr. R. H Morrow, J. A. II Poppy, D. W Mclver, J. A McCallum, A Knight, R. E Aitken, A. C McNaught, J. Y Drake, S.. J Dang, Grant Chambers, E. J Park, W. J Lcmbke, W. II Tilton, J Watson, G. F Wilcox, F. E MdClintock, W. P. (Gray, A. W Commissioner) Hassen, M Cook, J. R Campbell, J. R McKenzie, R. D Vinson, V. V Edmonds. Chilliwack. Vernon. Maillardvillc. r,adner. Esquimalt. Fraser Mills. Agassiz. Murrayvitle. Port Haney. Aldergrove. Mission. Duncan. North Vancouver. Oak Bay. Peachland. Penticton. Pitt Meadows. Kerrisdale. Eburne. Royal Oak. Salmon Arm. South Vancouver. Armstrong. Huntingdon. Summerland. Cloverdale. Hollyburn. VICTORIA, B.C. : Printed by William II. Cullin, Printer to the King's Most Excellent Majesty. 1022.