@prefix edm: .
@prefix dcterms: .
@prefix dc: .
@prefix skos: .
edm:dataProvider "CONTENTdm"@en ;
dcterms:subject "Canadian Pacific Railway"@en, "Canadian Pacific Railway Company"@en, "Ships"@en, "Business"@en ;
dcterms:isPartOf "Wallace B. Chung and Madeline H. Chung Collection"@en ;
dcterms:creator "Canadian Pacific Railway Company. Travelling Auditor (Vancouver)"@en ;
dcterms:issued "2016-03"@en ;
dcterms:created "1951-1955"@en ;
dcterms:description "Copies of correspondence and supporting documentation."@en, ""@en ;
edm:aggregatedCHO "https://open.library.ubc.ca/collections/chungtext/items/1.0229060/source.json"@en ;
dc:format "application/pdf"@en ;
skos:note """ Y,
«
FORI! I01GS
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM J4-068"»D
Tietoria, B.C., Oetobw 20th, 1955.
f. Illie,
General Manager,
Union Stet&aiehip* l»td«,
Vancouver t%* B.C.
Dear Sir*
ath regard to the ».s. "Yukon Prtne.»." Joint
operation.
Yea will rum find attached adjustments for the month
ef Auguet amounting to tlBS.33.
Yours f.ruly,
<=3k
A e y/G u n t a n t ,
B.C.C.S*
eet £•£• Macdonald, £•$•»
Auditor of Mehursenents, Montreal, Que.
M.f. Cosrie, Ssq.»
General Freight Agent, Vancouver, »*C.
F.A. itutherford, smq»9
Seneral Auditor, Montreal, Que,
*H,G* Letch, Seq.,
Travelling Auditor, Vancouver, B.C. CASAB1AI PACIFIC IIUUI C 0 3 P A ii *
BRitisa Columbia coast m-.mmt? mrnim
fc i an ij.Tnr fTiTBi
flTfirffft fflnlfclMf
File ft-4360
File M-4371
Fil» *-4392
File «-4391
File «-4382
Flit 6-4396
2*9. fUm »«*394
ifIE File 3966
2*9* fUm M-4395
9*9*
f*9*
F.«.
?*••
F*N*
F.8.
BC-16949
BC-16959
BC-17416
BC-17413
BC-17419
BC-16962
T^flthwr short
Kill: short
BttC daeaged
Ceffee,Jelly
Audit Metea
Audit Metes
(Voyage Me* 60}
# 144.89
(Voyage Bo. 70)}
2.36
(Foyage Be. 71}
4*25
(Voyage Me* 72}
4*B6
(Voyage Me. 72}
(Voyage Me. 66}
1.52
16.96
6.84
7.36
(Voyage fie. 72}
m~mmm\\m$m\\W5
March 16-18 U.S.
April 2-5 U.S.
April 18-21 «...
Jfay 3-5 8*8.
Air 18-22 U.S.
May 8 . *' I •
March 1$ M.&.
Custoee - Skageey * Retroactive
Custoea - Shageay - Retroactive
Custoae - Skagway - Betreective
Gostoae - Skagway - Betreaetive
Cuefcees - skagway - Betroaetive
Cuetem - Haines • Betreeetive
Customs - Juneau • Betroaetive
(Voyage Me. 7 j
(Voyage Be. 71]
(Voyage Me. 72)
(Voyage Me. 73)
(Voyage Mo. 74}
(Voyage Me. 73)
(VeyagB Mo. 70)
4.04 m
5.6© W
b*58 U-
5.38 m
S.73 as
2.56 tfe
I 35.41
B.C.C.S.S. Medical Aid psy»eat-£*A* Thurkwr,Teugriioro,
February 7th, 1955 (Foyage Me.
May 20 - R*t* Mawell,iE.E. • M. Fglesia injured Skagway
April 5 - B.S. Marrell,M*D* - B.&.hri^ht injured Skagway
5*40
20.00 m er.
mmJmmmlt *
143*20
(Cr)
Te adju t 1$ discount 9*B* Funds 9 13*09 Credit
tlW.20
•13
6 168*33 FORM 101 Gj»
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM X^QoQ'V
Victoria, B.C., Septoaber 21st, 1955*
J, Ellia^JBsq,,
xP^mmS, stantager,
^—-"^^ thni ran A+.ammfi
Uhion/Steaasships Limits,
rFaacouvar, B.C.
Dear Sir*
operation.
^ith regard to the s.s. "lukon Princess'1 joint
lou eill now find attached adjustments for the
month of June 1955 amounting to $987.59 and adjustments for the
month of July 1955 aBounting to #793.55.
lours truly,
Accountant.
B.w.G.M*
cc* D.E. Sfecdonald, Esq.,
Auditor of Disbursements, Montreal, Que.
B.F. Cowls, Esq.,
General Freight Agent, Vancouver, B.C,
P.A. Rutherford, Esq.,
General Auditor, Montreal, Que.
A/J"i3. Drum ond, Esq.,
Travelling Auditor, Vancouver, B.C,
F.G. Davies, Esq.,
c/o J.S. Drummond, Esq.,
Travelling Auditor, Vancouver, B.C.
Copy of stata^nta attaChed for your record.
W^l<^l/
ccountant,
B.C.C.S. FORM lOIUffi
Q
CANADIAN PACIFIC RAILWAY COMPANY
fllEL.
FILE OR CLAIM'JEg^Q^^BCa
m, Vancouver, BO.
"'■'Hit* 0. C. Brooke,
Auditor of Freight & station Aeeouats,
Freight Division,
Montreal, Quebec.
S3 YOKjQlJ PaiMGlJ.33 Voy. 78 H.B. Sailing tmss. Vaucr. May 3Q/58
1 as enclosing herewith copies of Vancouver wharf to
Juneau *B 892^ covering shipment forwarded ^mr above vessel in joint
operation vdth Moa stsssaship Co* - Reported by ma as vessel flag
for Vaneouver Local wharf H/S Hay SL/5S.
Ok J* Thosies fiA
ant General AgeatM/^
c.c* Mr. F.Davies - Herewith eopy of above waybill together with
Interline waybills ^23754 to 23948 ino, far your lnfomatlon
and records.
c.c. Union steamship co. - Herewith copies above waybills for purposes
of taking off your wharfage.
T
c.c. Mr* Drumraond - To note
A
e.e. Mr. R. A* S«ott - Herewith copies of above waybills for your records
aad adjustment of cargo rates.
*.
. FORM 101
<^>
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
mml #*h, %m** -g
Ltd..
Sir,
Mefertleg te yea* lettet ef 15th
m mmmmm* el Please 4 ef ttt© existing m$mwmmm eeveriag j»i»t
ipteetlen ef the "FinKea jP*i»eessM and th*? "^asianf** te pemlt your
hills ef lading else to he ttss&t&es end mmm mmmmms*, in
wPW^ewwMew5| epww*3y^F ejIWiWBPw w^Mt tteeWPSM ispiw MiraJUP^a^S* w^PMh w.wfefc ^m^-m.mM.m'
ef Jtsewy constructlea i$uierial& fie!i§§ te Alas&a In eoaeeetion with
ef the Balsas #a4tfo»ifcs pipellw
«-w *w wwi^*i(W*pp wwp**-M* **wm Otmwmm mmf ^^mwmmmmmm^f
9m letters ®m taffies, fbis,
eaUised If yea, this «m fee year aatherity te ase Baterbease hills ef
ptie* te
t. Iteeoks, Esq., Sedlfcor el IMiSt KcliptsrHentEeal, P. &
i: iflftf^j^iiiiii^afr^mefctSi, a. c
For your Infestation andjofficial record. m m , o.
CANADWrtM PACIFIC RAILWAY COWlPANY
F» S3-103
F. 37SS1 ABB
Vancouver Wharf, B. 6., October 2nd, 1953.
0. C. Brooks, Isq*, *
Auditor of Freight Receipts,
mmmEAt, Mae.
Bear Sir* ret hite Pass & Yukon Route Interline
Southbound Traffic
With reference to your letter ef September 25th, file 20-7-105, regarding
White Pass & Taken Boute Interline billing handled via 3.B. "Cassiar* and S.S, "Yukon
Princess* operating in joint operation with Frank aterhouse & Co*
Previous to inauguration ef hite Pass & Yukon Route Interline billing, we
were making 18 copies of waybills, first 10 copies for regular billing requirements and
prepay accounts, and 8 extra copies distributed as follows for setting up revenue
accruing to jointly operated vessels*
2 copies with statement of changes te your office.
1 copy te Frank waterhouse A Co.
1 copy to Mr. Davies, Joint Accountant.
1 copy te Mr. Mills, Travelling Auditor*
1 copy for office file.
2 extra.
8 copies.
As outlined by you since the adoption of Interline billing, these additional
copies of way tills can not serve ia any beneficial way end I mm arranging to discontinue
the furnishing of these copies te your office and else te Mr. Mills, Travelling Auditor.
In discussing this matter with Mr. Davies, Joint Accountant, he advises me
that he will still require one copy for checking purposes and that Frank Waterhouse A Co.,
will require one copy for taking off their tonnage.
This, of course, will only apply on shipments originating beyond Skagway aad
any shipments received from Skagway and local points such as Juneau, Wrangell aad Petersburg will be handled as formerly en local billing and additional copies forwarded to all
concerned for the purpose of seating up revenue accruing to Frank aterhouse & Co.
The elimination of these extra copies of Interline billing will ne doubt save
a considerable amount of work in this office.
Yours truly,
ahi/cm • mm$ mum? mms* c
FORM 101 >■
Q A
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
F. 63-103
F. 37351 AHB
•■€►* O-rtwekav
October aid, 1953.
Page 2.
est E. A. Mills, Esq.,
Travelling Auditor,
Vancouver, B, C.
m To note.
O
cci X* Nightingale, Esq.,
Chief Revising Qlerk,
Vanoouver-ttMOf, 1. 0.
To note on Southbound Interline billing for shipments
originating points beyond Skagway only 2 additional
copies will be required for accounting purposes instead
ef 6 copies aa formerly supplied.
Oa local billing front Skagway, Juneau, Wrangell and
Petersburg we will still require 8 extra copies.
Please arrange.
Wharf Freight Agent,
A® /eh CANADImN PACIFIC RAILWAY COMPANY
FORM 1010™,
FILE OR CLAIM
F. 53-103
F. 39934 AHB
Vancouver Wharf, B# C„, October and, 1953.
G. C, Brooks, Esq.,
Auditor of Freight Receipts,
MQOTREAL, Clue.
Dear Sir* ret Ihite Pass & Yukon Route Interline
billing r,orth bound Traffio
With reference to your letter of Segt ember 25th, file 20-7-105, regarding
above Traffic en which we have been sending you additional copies of waybills for the
purpose of setting up revenue accruing to Frank iateihouse & Co., account jointly
operated vessels.
As outlined in my letter of even date in connection with Southbound Traffic,
prior to the adoption of Interline billing, in order to satisfy all requirements we were
obliged to make up 18 copies of waybills and to simplify this we used two complete seta,
the first 10 copies to meet regular billing requirements, and the additional 8 copies were
distributad as follows, without any particular attention having been paid to fore numbers,
resulting in the variety of waybill copies having been received by your office for each
specific boat.
2 copies with recapitulation of charges to your office.
1 copy to Frank waterhouse & Co.
1 copy to Mr. Davies, Joint Accountant.
1 copy to Mr. Mills, Travelling Auditor.
1 copy to Coastwise Pier Ltd., for picking up advance wharfage.
1 copy for office file.
1 extra.
8 copies
Since the inauguration of Interline billing, and these shipments beyond Skagway
are moving on a through rate, the supplying of these additional copies of waybills for
the purpose of setting up and checking revenue can serve ne beneficial purpose and I am
arranging to discontinue sapplying the additional 2 copies to your office and the 1 copy
to Mr. Mills. Mr. Davies, Joint Accountant, however still requires 1 copy for cheeking
and Frank Waterhouse & Co., require 1 copy for taking off their tonnage and we will alio
have to supply Coastwise Pier Ltd., with 1 copy for picking up their wharfage charges
advanced. This will reduce the number of extra copies to 3 and we will discontinue the
using of the Mo* 1 and No. 2 copi« in future.
*m*m/k* CANADI
IAN
FORM IOIG.IN
PACIFIC RAILWAY COMPANY
FILE OR CLAIM
F. 53-103
F. 39934 AHB
Vancouver Wharf, B. C#, October 2nd, 1953.
0. C, Brooks, Esq.
Page 2.
This, of course, will only apply to interline billing and any shipments to
local points diich will now be handled by S.S. *Cassiar* and SJ3. *FukOn Princess* will
be handled as formerly and additional copies of waybills sent to all concerned for the
purpose of setting up revenue accruing to Frank Waterhouse & Co.
With regard to third paragraph of your letter, I would advise that where yoa
receive parts 1 and 2, these copies form pert of the second set used in making up the
extra copies which were required under the former set-up.
Yours truly9
WLkW FREIGHT AGENT.
OT H. A, Mills, Esq.*
Travelling Auditor,
Vancouver, B, Cfe
To note. A
AA
To note that effective Immediately on Interline billing
to White Pass & Yukon Route points, we will only require
3 additional oopies, No, 1 and No. 2 copies to he
excluded*
Local billing to Skagway, Juneau, and Petersburg, eto»,
will be handled as formerly, and we will still require
6 additional copies for accounting purposes*
Wharf freight Agent, IAN
FORM 102 (fw^)
A - w
CANADIAN PACIFIC RAILWAY COMPANY
COPY
FILE OR CLA1MA, m 928764 - 1
Montreal, Que., September 25, 1953
AIR MAIL
Mr. F. G. Davies,
Auditor ft Joint Accountant,
Room 102,
Canadian Pacific Railway Station,
Vancouver, B.C.
Referring to your letter of September 1, regarding revenues of the
jointly operated vessels "Yukon Princess* and "Cassiar".
With the through waybilling arrangements which we now have I doubt
that there is any procedure by which the revenues accruing to these vessels
can be made available immediately after each voyage. In connection with
through waybilling the account for all traffic handled daring $he month is
not set up until after the end of the month and is not completed until about
the eighteenth of the month following. The detail on the northbound traffic ia not
received from the White Pass ft Yukon Route until some time after the twentieth
of the month. In fact we have not yet received this detail for the month of
August. I doubt very much that there wogtld be any particular advantage in
attempting to have you provided with copy of the W, P. ft Y abstracts of the
traffic shewing the proportions accruing to the B.C.C.S. We can give you this
information very shortly after the account ia received from the W.P. ft Y. but it
would be in lump sums by boats by trips. In other words there would not be the
detail of each individual shipment.
As far aa southbound traffic is concerned the information is not available
until our account to the I. P. ft Y. is completed which is around the twentieth
of the month and here again we could give you the lump sum by boats by trips
by air mail aa suggested in the last paragraph of your letter.
Such an arrangement as outlined above wopld be just about what I suggested
in my latter of August 23, and in view of the remarks in the last paragraph of
your letter of September 1, would seem to meet your requirements. As mentioned
in my previous letter our accounts on this traffic would always be open to your
inspection.
Would you pleaae give the matter further consideration and advise if this
suggestion would be satisfactory,
(Signed) G. C. Brooks
Auditor of Freight Receipts. FORM 101U*
0 o
CANADIAN PACIFIC RAILWAY COMPANY
file or cLAiMBQQjk 102 Vancouver Depot,
Vancouver, B.C.
September 1st.,1953
Your file § 928764 - 1
AIR MAIL
G. C. Brooks Esq.,
Auditor of Freight Receipts,
Canadian Pacific Railway Company,
Montreal 5*
Que.,
Dear Sir:
In reply to your letter of August 28th. 1953, re Revenue of the
jointly operated eessels "Yukon Princess1* ft "Cassiar*.
Until receipt of your letter, I have not received any correspondence
or data aa to the procedure, though of course knew through waybilling was
going into effect July 1st. 1953*
In discussions with Mr. I, Reid, Secretary, Union Steamships limited,
Vancouver, he stated that they are anxious to be able to get our B.C.C.S.
Revenue after every voyage. In the past they have been given the Revenue when
man!feats ft Expense Mils cheeked against Skagway Abstracts Northbound and
Vancouver wfharf Southbound Abstracts, along with the Frank Waterhouse ft Co.,
Ltd., Freight Revenue after auditing seme, giving them totel revenue for each
voyage.
Northbound - Under the present procedure could we not expedite our
rendering of the B.C.C.S. Revenue by the writer receiving eerbon copy direct
from the White Pass ft Yukon Route of their division sheet covering Northbound
which original is sent to Montreel, this could be audited against Manifest ft
Expense Bills amount ft the revenue given to the U. S, S. Ltd., subject of course
to any adjustments.
Southbound - This appears to be mostly Ore shipments from the North
and a few miscellaneous items, suggest that if I have a Division Sheet, could
apply revenue here or if not Montreal could Air Mail amount to me for the
total earnings for the Union Steamships Ltd., ft our voyage statement of Profit
ft Loss.
Yours truly,
F(2)/d Auditor ft Joint Accountant. CANADIAN PACIFIC RAILWAY
O
COMPANY
COPY
AIR MAIL
FR.EOR claim A-928764-1
Mentreal, August £8th, 1953,
lip. F. G. Davies,
Auditcr and Jeint Accountant,
Raem 102,
Canadian Pacific Railway Station,.
Vaneauver, .B.C.
.Dear Sir:
2he inauguration af through, hilling between
Vancouver Wharf and pelnta served by the White Pass and
Yuksn Reute via rUriginiJ will necessitate a change in the
procedures whereby ysu are furnished with particulars ef
Canadian Pacific Railway earnings on traffic handled by
the jaintly operated vessels "Yuken Princess" ana "Cassiar".
Prior te July 1, you wees furnished with espies
af Vaneauver Wharf ana Skagway forwarder and received
abstracts and the freight revenue en these abstracts sf
course accrued ta the Canadian Pacific. Hew that interline
waybilling is in effeet neither the fsrwarded abstracts
issued by Vaneeuver an the northbeund traffic ner received
abstracts en southbound traffic shew the amounts accruing
to the Canadian Pacific. rfhe division of revenue Detween
Canadian Pacific (.B.C.C.S.) and the W.P.A Y. is made here
on southbound traffic and at Whitehorse on the northbound
traffic and accounts are rendered by one Company to the
other showing the proportion of revenue.
It seems to us that the simplest method of supplying
you with required revenue data would oe for us to give you
a statement or statements showing the Canadian Pacific earnings on each of the two vessels, this data to be compiled by
dates of arrival at either Skagway or Vancouver Wharf. O
FORM 102 U«
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
2 - F. Q, D Aug. 28, 1953
File; A-928764-1
In the event of corrections being made by either
the W.P.& Y. or ourselves on prior settlements these woula
be reflected in later statements to you.
Sfhis procedure would of course not give you the
complete detailed information on each shipment but would
show this Company's earnings on the entire cargo by trips
ana our records here would be open to your inspection.
I think you will agi'ee that it is unaesirable that
any more paper work than is absolutely necessary be involved
in accounting for these revenues and I shall be glad to know
whether, generally speaking, the forgoing proeedure will
meet your requirements.
Yours truly,
(Signed) G. C. Brooks
Auditor of Freight Receipts.
I FORM 101 (i*
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
F. 33130
282
Mr. 4. I. Bernard
May 2 9th, 1953.
Messrs, Frank tfaterhous(»Jj^&o^r of Can. Ltd.,
Room 102, C.P.Rj
. VANGOJViiR,
^-•^AffCentiont Mr. Davies, Joint Accountant
Dear Sir:
Ret S.S. "Yukon Princess" - out March 20th, 1953
Voyage No. 37 - North Bound
Will you please be referred to my letter of March 26th, attaching copies
of waybills and sumary of eharges for the above vessel.
We have now bean advised by Mr, G. C. Brooks, his file A-924407-D-18,
that the Collect Handling charges shown on Sheet No, 2 as #549.92 should have been
#550.12, thereby increasing the total Collect Handling on this vessel to #767.72,
also increasing the Grand Total Handling to $1,147.21.
Will you please correct your records accordingly.
Yours truly,
AHB/ch
H. A. Mills, Esq.,
Travelling Auditor, Vancouver, B. C.
cc j
To note and change your records
accordingly*
ccs G. C, Brooks, £sq.,
Auditor of Frejght Heeeipts, Montreal, Que*
* To note in connection with your letter of May 7th, file A-924407-D-18,
I wish to thank you for drawing this error to our attention,and your
copy of summary sheet is attached herewith as requested. /
#
CANADIAN PACIFIC RAILWAY COMrANY
'©
FILE OR CLAIM %47)
Victoria. B.C.*
2nd, 1902* —a.
Montreal M*
Rear Otx.
9m mVi find -attached copies ef
eerresposdeess between eqrself aad our Solicitor, ft
the fraaglng NtaNM ef the Dries SteaweMps Umited,
rel ting to the agresaests ee*eris§ the Joist ej>erati»s ef the
vessel* *F«fcea Priseess* sad the "Cassias*.
Fes will nets that Mr. height is the last psxsfrapt ef
bis lettec ef Uteei&er 17th states that there is nothing te prevent
•ash" osmpaaf drawing cp a separate balance sheet which weald shew
tha profit ef each ship before deduction ef the $% interest. Te
tntly reflect the accurate pietare e£ the eperatien ef the twe
«sntio«Mt, it has bees deelded tfeat effective Jess**? 1st,
the mOm entitled "interest oa investment** will oe lesge*
m » sfcscf* ags**ast ©pe«atii§ caresses.
Under the psesest arraafnaeet the interest, beis® a
mmm charge by feeth ee^sies* serves esly te artificially
the final net result as shams is the balance sheet CANADIAN PACIFIC RAILWAY COMi-ANY
FORM lOlOK.
FILE OR CLAIM
Victoria. B.C. Decessfcer 2mi* 1962. -a.
e|«
tip If the- joint accounting facilities withest amp cowpeeseting
benefits te the eperetiee.
When centring 1980 operations with ferraer years this
faster sill he taken into eessiderstioe is codling any .analysis
cf final expenditures.
lews faithfully.
ifiiftli
c.c. :T^llooks, Esq.,
Assistant Freight Traffic Manager, Vancouver.
t/O.A. Mills, Esq.,
Travelling Auditor, Vancouver, B.C.
F.G, Davies, Esq.,
c/o H.A. Mills, Esq., Travelling Auditor, Vancouver, B.C.
For your infoimation. Copies of the letters referred to
are attached.
Manhger. ISIOK 8t.:ilSiiIPSi.IHXTlB
9mctaaSf
Msna :T9
... o Service,
radian Pacific Holiday Company,
Victoria, B. C*
Dear Sir*
I >: companies to draw up a separ-
Hisses ..ihest for their Vessel e swing th® profit before ueduction if tfes 5 percent inters; t on capital invested la tha ehlp.
We would r eeta end thet this preeedute he c«anen©ed as
of January 1st 19 .
Yours vary tr»tly,
( gd»> 0% tfcBssn,
G« McSean* /
tog streets*
GMct/dee
on Mevesfeer 19 tf .
Flies
G, McBean, I .,
Meaagin HreetsTg y
Union -taoosblpe ldaitadt
Vancouver, .\\,
Bear Sirs
last week ay Assistant t.<.■■laphoned you ia eoBnectioe
with the e^reeawft covering the joint operation af Om "takoa
Princess* ami :iar%
A copy of ay letter cf Movaab** lath te our solicitor
ia Vaaoouv s is attached, aleag with a copy of hie reply of
November 17th.
Have you any ebj-.etiyn to varrying out th-a suggestion
in mm I st paragraph of Br. 'rl ht's lett ;:le would not
mnsstW Mftaf the agreement, but wmld irsly seen each
cemps.'.y stall Arm: up a Saytfats elance sheet which scold shew the
profit h shir ■^aetiaa of the % !■ ■ ■•
Soars
Q„ J„ ^illiaras,
Itllg a r«
copy CaBABlAJi PA 111 BAIEfttf COIMH
I t, . ., Kevesber 17tfe, 1952
10C48
'aptain ' .J.-illiaas,
Manager, B. v«e&at servi a,
Victoria, . .
Beer Sir i*
Referring to year letter ef the 12th Instant,
regard in/ tha joint operation ef the "Xnkna pnaoess" and
"Cassiar*,
I oa sfTaid that I de not uadersta*
ehloh you isfc to have made. Perhaps if yea-sere te draft the
sasadasnt or letter in tha fern which you eisM it to as , it
could be asfts -lear to oa.
Zt was ay aadearstaocllag that the 3$
a deduction which was belug ©ade uerely for the oospore ef
these agreaaents. Ther.- is of MBWi nothing te prevent
each ioapeny drawing up a separat. balance sheet which would
shew the profit of each sh p before th odu tioa of the 9$
interest.
tm truly,
( -.):... rl t
0 p I 0 Q
CASADIA8 PACIFIC RiXlli! COIPAII
File i 14089
Victoria, . ., Msfsetour lith, 1952
J.A# bright, 6k..,
. HP,
Vancouver, I-*- •
Dear Mir*
ith refarsass to your files 100,038 and 100,0-68, regarding
agreements covering the joint operation of tho taass&a *Iakea ItiftMMP
and the "'Cassiar*.
leu *ill not.*, in the egresses! datad July lath, 1951* etseen
our f■ oapany and th© Frank - aterhesse sai Conpany of Canada >isdt^t,
Vancouver, ov ring the "Yuicon Princess*, paragraph 9, that mat Soapany,
in addition to the payaants to 0009% it ti entitled under para rapt* 8
ia also entitled to mat® a charge againat mad to leva paid to It frea
the MnfMMMW o<" lis whip ell coet?s iauurred by it, including provisioning,
maintenance, annates- at, navigation end operation of the ship ine udiag
depre iatlon at the rat# of 3#36£ p:r aanma on th«* capital cost of the
■;ther with interaet at the rate ef j$ mm annua on such cost..
In th* sane ef the sgrsonaat aade September 1st, 1951, by our
and mm Uaion tesmshtps Xdalted covering the Cassiar", under
9, the onion Stseaehips is entitled to tha sane plaints iacioting
8*36$ per auauo which iault^es the depreciation aad interest on investosat.
The feet that tha 5$ interest on both these vessels is added te 14089
Vic i ,, tfevnaher 12th, I
frfta '^Xjmmm^mmmmm
the i
Uy, th.. ispnases asr siatffc
the r.iv-mue, ?. L*efit| ■ -"" Im* and Inter |
Y , ?■:■'-1 f.h ca c ■ j 'he
net I h aStSi I gSm a true
pista im* sa Lnvystoant for each
sea34 &:;«un^. prpaiftt , VMm
. n aafcli I tor of
the Baftai Haaasl - - ....... pvapassi
age. If ■. n exchange 4%SWI |j .11 he sufficient!
I eaatt appreeii x- lotting ne te&vi? a draft *4 MM r to submit
te ia*. 1 i. p, '.; | « r aa aaeateaat la the agreement®
ta isairabXo, 1 your having the* drawn ep.
IS y,
C^gd,) o, jr. ' UllaaSf
C0P1 —■
FORM 102A
o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM D-l6l6d9
Montreal, November 17, 1952.
Mr. G.O. Mitchell,
Local Treasurer,
Vancouver, B.C.
Referring to your file T-l£/$2, concerning payment of
#11,999.03 to Frank Waterhouse & Co.
This covers amount due them on joint operation S.S.
"Yukon Princess" Voyage 20 and S.S, "Cassiar" Voyages 1 to 9.
If further information is required, it can be obtained
from our General Auditor, quoting his file D-107568.
MG
Auditor of Disbursements. • o
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102
FILE OR CLAIM
G-128359
Montreal, December 11, 1952,
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S/S"Yukon Princess" - S/SnCassiar"
Joint Operation - B.C, Coast Service
Frank Waterhouse and Company Limited.
Your letter of November E6.
It does not appear any change should
he contemplated insofar as you are concerned. We shall
continue to require audited statements and balance sheets
of the vessels Yukon Princess and Cassiar under joint
operation.
Although Mr. Davies will now devote
his entire time as Accountant for these vessels, he will,
as formerly, continue to prepare all returns including
the balance sheet for the S/S Yukon Princess. He is also
to supervise the accounts of the S/S Cassiar.
Among other things the opinion has been
expressed this procedure should considerably simplify
your checking and will result in a saving of time at your
future audits.
4a yhTAAL
Auditor of Agencies,
JR/SSH o o
CANADIAN PACIFIC RAILWAY COMPANY
FORI! IOIGJn
FILE OR CLAIM ^# 6B9?3»
Vancouver, B.C., Ilovaaber 20th, 1952.
Mr. J>. J. Thomas,
Wharf Freight Ag«nt,
Vancouver, B.C.
Confiraing telephone conversation today, with your llr.
Boyd, regarding traffic noving on the S.S. "Yukon Princess" ard
the S.S. "Cassiar" from Vancouver to Alaska ports.
Hie sawe arrangement will be in effect this year as
outlined in my letter to you of iiovesiber 22nd, 1V51, nsaely that
all cargo between Vancouver and ports in Alaska also all through
traffic between Vancouver and points in Yukcn Territory will be
booked through this office, handled on CP BCCS er joint ViPfcY bills
of lading and will be waybilled by you.
It has further been agreed that all traffic possible
will be handled through Shed 7, Coastwise Pier Ltd., who will accept such traffic signing the bills of lading on yew behalf•
Lumber, machinery and other rough cargo will be accepted and handled
at our Shed 5.
district Freight Agent*
•
co. Capt. 0. J. Williams,
U liilla,
}* Motman,
i* H. Godson,
'. Arsaistead,
:. McFarlane,
I. Schoeppel,
:* wiisoTi,
ViP&Y Boute, Vancouver, B.C.
Mr. H. L. Solloway, Manager,
Frank Waterhouse 0 Co., Vanoourer, B.C,
MSP. T. G. Phillips,
Coastwise Pier Ltd., Vancouver, B.C.
Mr. H,
» A.
itr, J,
, B.
Mr. u,
. h*
Mr. C,
> f*
Mr. tf,
i K.
Mr. f(
i s.
Kr. G,
> Y. o o
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102
FILE OR CLAIM
Vancouver, B.C., lovember 14th, 1962
Mr. D. A. Mcintosh,
Auditor of Agencies,
Montreal, ^ue.
S.S."Yukon Princess"
S.S."0assiar"
ffrank Waterhouse & Oo.
Your letter of Hovember 10th, file G-128359,
has been received.
I will give this matter iuuaediate attention
and forward you the information desired by Mr. Brooks as
soon as possible.
Travelling Auditor. CANADIAN PACIFIC
TELEGRAPHS
eU)c/ddeU)Ldl& CcrmmwdcxrtLcrnA
W.D.NEIL.GeneralManager.Montrfal
"The tiling time shoriYi in the date Une is STANDARD TIME at place of origin. Time of receipt U STANDARD TIME at place of destination.'
RAA20SMRS RX
PR MONTREAL QUE 13 \\Q_
H A MILLS
TRAVELLING AUDITOR VANCOUVER (CARE TC RUSH)
SEE M L NOV 10 RE "YUKON PRINCESS" AND CASSIAR WORD OVERCHARGES
IN SECOND PARAGRAPH SHOULD READ "OUR CHARGES" REPLY l-M-41
'D A MCINTOSH CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
G-12S359
FORM 102 CjIN
Montreal, November 10, 1952
Mr. H.A. Mills.
Travelling Auditor,
Vancouver, B.C.
S/S "Yukon Princess"
" "Cassiar"
Frank Waterhouse & Co0
With reference to our recent conversation
in my office concerning checks of the above accounts.
Presume you will not overlook to examine the
manifests of both of these vessels from the commencement of
joint operations for the purpose of verifying that all overcharges
have been properly protected.
Kindly acknowledge.
HEC/RMB
Auditor of Agencies o o
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102 ("IN
FILE OR CLAIM
Vancouver, B.C., October 24th, 1952.
Mr. D. A. Mcintosh,
Auditor of Agencies,
Montreal, Qae.
file G-128359.
S. S. Yuton Erinoesa
Referring to your letter of September 18th,
I wrote you on August 24th, quoting the above file
and suggesting that as the Waterhouse Co. staff were busy on the
differences in respect to voyages 1 to 4 of the Cassiar that I
check a few voyages of the Yukon Princess until such time as the
Cassiar differences were ready for adjustment.
Your wire August 25th instructed me to proceed
with the checking of subsequent voyages of the Cassiar.
It would take about two more days checking
to complete voyages 12 and 13 of the Yukon Princess.
Travelling Auditor. o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM G— 128359
FORM 102 Q.1N
Montreal, September Id, 1952
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S/S "Yukon Princess"
On June 27, I wrote you as follows:
"Referring to your letter of February 6,
covering voyages 10 amd 11.
It is noted you state in this letter statements
covering voyages 12 and 13 are in the process of being
checked and will be forwarded as soon as possible.
I do not yet appear to have received report
for voyages 12 and 13, will you please advise when mailed
or when I may expect to receive it".
I traced you on August 14 for a reply, but
at this writing no reply has been received,.
Will you please advise when reports for voyages
Nos. 12 and 13 will be forwarded. If audit has not been
completed then please say so, and what time it will take to
finish,
I am aware you have been instructed to make a
check of the Voyage Accounts of the S/S "Cassiar" and to devote
your time to it in order to finalize the check as quickly as
possible. However, I expect letters from this office to
receive attention and to be replied to promptly.
JR/RMB
A*. TVvPUPA,
Auditor of Ageryff/es FORM 102
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
Vancouver, B.C., August 21st, 1952.
Mr. D. A. Molntosh,
Auditor of Ageneies,
Montreal, Que •
S. S. Yukon Princess
Your letter August/4th, file G-128359.
Copies of S.S.Cassiar statements. Voyages 1
to 4, were forwarded to Captain 0. J. Williams and on July 31st
he wrote to Mr. McBean, Managing Mreotor, Union Steamships Ltd.
requesting him to advise-k Ft, of Carrall St., Vancouver, B.C, ,SSd-) F- S- HARVEY
Assistant General Freight Agent
cc: Ti, Am Mils, Esq.,
Travelling Auditor,
Vancouver, B.C, O o
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102 ( ,.
FILE OR CLAIM
..- ■■ if ,-...
**%*, April lOfch, 3932.
UJ** OtmmOmm- WS%4§.
&-10756& of the %m%
Of' %SSSm%
'■mBmmstm. frws
nif tit mni uiit if
of th© vessel wilt
Sheet te the
to go
Jnteter of
(a)
•A* *
QOpiMI Of
It© 15 inclusive.
of fcoth
of both
®t2*
Urn
15* 1
o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
%*&** ipm 20th# 1952.
IM*. mOAf mm%%mmmmmmm* m * "•
of eriar neriods totalling §894.06 Debit.
{2} Exhibit «C» * adjustoonte 9® %mmmm and &peosae l»fch
«f mUm periods totalling ^^J*3P7 Habit.
Jeure faithfully,
/ ■ l Manager.
e.e. F.S. Davies, Esq.,
Will you please note paragraph one and arrange accordingly.
Despatch is apparently not to be delayed awaiting Audit by our Travelling
Auditor,
e.e. H«
a n a g e r,
e.e. 'H.A, Hills, Isq.,
Will you please note that the General Auditor desires to
receive voyage statements immediately following their ja?eparat5-on by,
"-Dwies' °PHY*f—
A7 FORM 10 I U,™
CANADIAN PACIFIC RAILWAY CON..'ANY
FILEORCLAiM §. RCS S»2, 12/l0
Vancouver, B.C., February 29, 1952.
, , . i . odson,
iiharf Ajjent,
Victoria, B. €,
Please refer to my predecessor's letter of December 17th outlining waybilling procedure and division ef earnings
on shlpiasnts of beer handled via B.C.G.i. froa Victoria, B.C. via
Vancouver, 0*0* then on th© m» "Gassier" as* S3. "Yukon Princess"
to Skagway, Alaska, under through published rates.
Please arrange Lo protect the basis outlined in
my predecessor's letter of December l?th on all traffic originating
at Victoria, B.C. and sieving as stated above,
(Sgd.) F. S. HARVEY
Assistant (General Freight Agent.
ceo. Mr. 0* J. fhOJBSS
ceo. Kr. ft. L, Solloway, Manager,
Frank waterhouse 1 Co. of Canada Ltd.,
Vancouver, B. C.
>J^ ceo. . . , Johnston
eeo. ftr. . . 1011©
ceo. Purser - Ii. "Cassiar**
ceo. Tmeamt - HU "Yukon Princess" KJ
O
7ancouver, B.C*, £ebruar;
, 1952,
Captain 0. J. Williams,
iaanager, B.C.C.S.,,
Victoria, B.C.
DeaM dr.
Your letter February 11th, file 14066-C anu 14089,
regarding expenm-. of bil.l rork performed by Vancouver wharf
eight oi'fice and I^ank Waterhouse and Company of Canada
Limited in the Joint operation of the "Yukon Princess*' and
the "Caaaiar".
my position is one dealing with accounting natter©
only, x would not like to express an opinion affecting operating
costs, I think this ia a matter that should be decided by
the Operating .Department.
i
Yours truly,
travelling Auaitcr, o O
CANADIAN PACIFIC RAILWAY COMPANY
14068-C
FILE OR CLAIM 14089
Victoria, B.C., February 11th, 1952. -a
H.A. Btills, Esq.,
Travelling Auditor,
Vancouver, B.C.
Dear Sir:
With reference to your letter of December 7th last regarding
expense of billing work performed by the Vancouver Wharf office staff
on behalf of the Frank Waterhouse and Company of Canada Limited in the
joint operation of the "Cassiar".
You will find attached copy of letter of January 16th from
the Managing Director of the Union Steamships Limited. It would appear
to me that his proposal is a very sensible one, otherwise to arrange it
by actual charges a considerable amount of expense would be involved.
However, before agreeing to this arrangement I would appreciate the
benefit of your views.
Yours faithfully.
&'\\ *^-v^U^
M a/h a g e r. DNI ON STEAMSHIPS LIMITED
VMCOWER.B.G.
COPY
January l6 I952
Your File I4089
Capt. 0. J. Williams,
Manager,
B.C. Coast Steamship Service
Canadian Pacific Railway Company,
Victoria, B, C.
Dear Capt, Williams:
I acknowledge your letter of December 19th regarding joint operation
of the YUKON PRINCESS and CASSIAR and note the attached letter from your
Mr, Thomas concerning billing expense.
This is quite a normal expenditure which no doubt applies on all
vessels as we find that the same procedure takes place here and that we have
a very considerable portion of our staff working in the preparation of
billing and Customs papers for northern ships and that there is considerable
extra work involved in regard to the CASSIAR for Alaska. We have looked on
this as part of the normal office expenditure necessary for this type of
business and we have not made a practice of segregating it to charge
against each ship but I am infoiroed that this could be done if necessary.
In addition to the billing staff our Traffic Department devotes very
considerable time to the solicitation and lining up of all local cargoes
for these two vessels and supplies a very extensive messenger service
between here and your billing office and also between Shed 7 and your
office. There is also an extensive expenditure for checkers' overtime
and the preparation and handling of bills of lading, p
While these charges which are incurred by our respective Companies
could no doubt be developed in detail it would seem that while we are
operating the ships under joint agreement that we would only be incurring
extra clerical costs in preparing this detailed information and in effect
the final result is only a matter of swapping dollars. From the standpoint
of charges against the ship to satisfy audit requirements we believe that a
lump sum charge by each Company could veiy properly be made against each
ship as a contribution towards the maintenance cf the organizations which
service the ships and we would like to suggest that $250,00 be charged against
each ship by each Company every month that a ship is in operation under
our current joint agreement. This -will allow for a recovery by each Company
of #6,000.00 per year, less off hire, layup, or while on other than joint
service, towards the office administration expense and I believe would
eliminate further costs in preparing detailed accounts of billing staff,
rate clerks, overtime, etc., that might be incurred in conjunction with
these steamers. Capt, 0, J, Williams
- 2 -
January l6 I952
We trust that you will see some merit in this proposal which is
only being put forward with the idea of solving the matter which you
have brought up without in any way further adding to our expenses.
Kindest regards,
Yours very truly,
(sgd.) G. McBean,
Managing Director,
COPY
FORM 102 G.IN
o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM G—l 2 83 5 9
Montreal, February 12, 1952
Mr. H.A, Mills,
Travelling Auditor,
Vancouver, B.C.
S/S "Yukon Pricess"
" "Cassiar"
It is understood that both of these vessels,
operating under Charter Party Agreement, maintain the usual
winter schedule on the Alaska run,
I am advised that in addition to freight
shipments carried both vessels also carry mail and express and
occasionally passengers with automobiles,
I presume when you check the accounts of these
vessels you will see this additional revenue is properly taken
up on the balance sheet.
Mr, Patterson, General Mail and Baggage Agent ,\\/
"V Vancouver, renders the mail accounts, by voyage, and is in a ?\\
+/\\ position to supply you with the figures.
For Express traffic, the Railway Express Agency
are the only forwarders of shipments for the Territory of Alaska
or the Yukon and it is understood they provide the Purser with
a form, listing the waybills, showing waybill number, weight,
brief description of article, value, consignee and destination.
The Purser, in turn, prepares a Customs Inward Manifest for
submission to the Customs at Skagway and delivers this, together
with the waybills, for furtherance. o o
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102 QlN
FILE OR CLAIM
m 2
Under the contract between our Company and
Wells Fargo and Company executed on May 1, 1911, which was
assigned by that Company to the American Railway Express
Company effective July 1, 191$, our Company receives 50fo of
the gross revenue which is based on Express rates. In order
to form an estimate of revenue accruing to the vessel and to
be taken up in the current balance sheet, it would be well to
arrange with the Purser to enter on his own copy of the Customs
Inward Manifest the Express charges as waybilled,
Concerning ticketing of passengers and automobiles,
when any, this may be done by Frank Waterhouse & Company
themselves, however, please say.
jr/rmb
da. &*£&%,.
Auditor of Agency- o
Vancouver, B.C., February 6th, 1952,
Mr. B. A. Molntoalt,
itor of agencies,
Montreal, ye.
3. YuKon Princess
Your letter January 4th, file S-128369 (Spl 477),
The amount of $*?.148.54 was anown in
F. Waterhouse 7. Co. revenue, Voyage .£, part of .,r"12,4Jb4..7£»
instead of B.O.C.S. revenue. It reprsaents freight ana handling
charges Vancouver Wharf proa 5/^451 -52 & 6d, 17th. In error
a manifest was prepared in Waterhouse freight offlee ana
accountant included the amount in Waterhouse earnings, over-looking
the fact he had Vancouver ,. which
complete the voyages for 1951, are in the process of being
checked and will he forwarded aa soon aa possible.
Corrections mentioned to be taken to account
on voyage 10 will be included in the year-end statement.
Travelling Auditor, o 0
CANADIAN PACIFIC RAILWAY COMPANY
fileor claim G-128359 (Spl.477)
Montreal, January 4, 1952
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S/S "Yukon Princess"
Your report No. 2337 covering voyages
7 - S and 9 received.
It is noted on statement for voyage 7 a debit
is placed against the B.C.C.S. for $3,14&,54 described, "Adjusting
revenue taken into account by Frank Waterhouse & Co. Voyage 2, but
expensed and collected by B.C.C.S." Am I to understand this
amount was included in Voyage 2, part of Frank Waterhouse & Company's
revenue collections of ^12,424.72? Please say.
In my letter to you of Octo
paragraph 2, I outlined how collections were to
addition or deduction as the case might be, to
combined revenue and expenses statement, which
balance sheet, A suitable notation, of course,
that the items may be properly connected in thi
instance, Voyage 7:
ber 11, page 2,
be processed by
the figures in the
is accepted as the
should be made so
s office. For
Revenue as per ship's manifests
Correction Voy.2 (state particulars)
B.C.C.S.
15129.52
314^.54
9276.18 1827S.06
F.W. Co.
.2424.72
3148.54
Total
27554.24
The same method would be emplyed to cover any
subsequent debit or credit note adjusting expenses,
I presume you will advise Frank Waterhouse &
Company accordingly so that corrections in revenue for all previous
voyages which are to be taken up in Voyage 10 may be handled in
this way. o o
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102 IJ IN
FILE OR CLAIM
- 2 -
I might say I am surprised that balance sheets
are still being prepared on forwarded waybill figures. It is
my understanding Skagway Agent continues to send you abstract
figures and corrected expense bills for each voyage and these
are received early enough to be turned over to Frank Waterhouse
& Co. to be acted upon and to include the corrected figures in
the balance sheet,
•
I shall appreciate a prompt reply with your further
comments.
J.a./YATtyL
JR/RMB Auditor of Agenci^ Form 1337
CANADIAN PACIFIC RAILWAY COMPANY.
Victoria, B.C., 24*h Jan 1952.__
ADVICE OF SPECIAL DEBIT.
X>*A* liaclntosb, 99*%*$
imxwp''Qf'M^mv ■ Conversation date with your l"r,
Ss-*>s_ Benson.
ceo, Hr. H. A. Mills
Conversation date.
/
JLM, A CANADIAN PACIFIC RAILWAY COMPANY
F.11644 ASB
FILE OR CLAIM
Vancouver Wharf, B, G.,
January 17th, 1952.
FORM 10 I (
W. H. White, •*%£
District Fredght Agent,
YfHCQISFSg, B. 0,
Sear Sin
Reference your letter of December 4th, file M70227,
advising that the S.S. "Cassiar* would load 16 tons Newsprint at
Powell Biver, consigned to Empire Printing Co0> Juneau, Alaska.
I aa now advised by frank Waterhouae & Company that
this shipment checked over at Juneau and they are requesting revenue
billing to cover this shipment.
On contacting the Powell %ver Sales Co., their
Mr. Barton advised me that bills of lading to cover were apparently
handed to the Purser, S.8. "Cassiar", but it would appear that tha
boat emitted to bill same.
In addition to the Juneau shipment, there were alse
two shipments loaded for Ketchikan, Alaska, as per copies of bills of
lading attached, and the question has now been raised as to whose
responsibility it is to bill shipments on consignments picked up et
outside points on 0«P.R,,1. C. Goast Steamship bills of lading, such
as copies attached*
Will yen please advise me in this connection,,
Yours truly,
m^P/v-O"*-^-*-
AHB/oh
-tfc.
KHT ASMT.
Attohd.
cci H. A, Mills, Esq.,
Travelling Auditor,
Vancouver, E, C.
To note, '
CANADI
«N
FORM 102 (Tin
PACIFIC RAILWAY COMKaNY
FILE OR CLAIM
T 51 -23
Victoria, B. C. Jan. 17, 1952.
• $
t Claim Agent,
Vancouver, B. C,
Daar Slrt-
Reference year BC 69342-A of the 15th instant and returning
all papers herewith.
All expenses incurred by either company in the operation
of the "Xhkon Princess" and "Cassiar" are eharged against the joint
charter operation and final profit er loss ie split 50$ to each.
Any claims paid by either party are therefore eharged in
full initially to the vessel and should yon issue any vouchers In this
connection it will be in order for yon to charge 100;$ te the vessel. It
le apparently preferable, however,, to have all claims finally settled by
Messrs Frank Waterhouse and Company and I should be obliged if you would
arrange accordingly- if there are no objections to such a procedure from
yoar viewpoint.
Yours faithfully,
Manager.
c.c. E. A. Mills, Esq.,
F« G. Davies, Esq., o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM M-2405~18
Vancouver 2, B. C, June 6th, 1952.
orm 102 (TS
Mr. H. A. Mills,
Travelling Auditor,
Vancouver, B. C.
Mail Bevenue - Alaska Route.
Referring to your call in ray office yesterday
with Mr, Davies regarding mail earnings s.s. "Cassiar"
and "Yukon Princess".
Our mail contract with the Post Office Department
provides for payment for handling of mail on 42 trips
only during the fiscal year from April 1st, 1951 to
March 31st, 1952, with a minimum of two trips per month,
with the privilege of utilizing all voyages for mails;
payment to be based on the maximum agreed mileages over
the route travelled, at 50^ per mile.
For your information trie final accounting for
the fiscal year was as follows:
6 trips @. 2,131 miles
- total
- 55,406 miles.
7 » m 2,090 «
n
14,630 "
7 " 7 2,048 ■
it
14,336 "
2 " 3 1,584 "
tt
3,168 «
The 2 trips at 1584 miles are the only ones for
which actual charge was made where the "Cassiar" or "Yukon
Princess" were concerned and the mileage was that agreed on
for a normal voyage from Vancouver to Skagway and return
to Prince Rupert.
ANP:PJ
(L6Usv&*>^^
GENERAL MAIL AND BAGGAGE AGENT. FORM 2821 £»!,
CANADIAN PACIFIC RAILWAY COMPA
Km
Victoria, B.C. , 17 Jan 52.
•m
/ 2404-A
H.A. Mills, Esq,
F.G. Davies, Esq.
Herewith copy of General Mail
and Baggage Agent*s letter, file M-240JS-18 of the
14th instant, in regard to handling of mails on
"Yukon Princess" and "Cassiar". CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
4-2405-18
January 14th, 1952,
Mr. W. E. McLean,
District Post Office Inspector,
Vancouver, 1, B, C,
Dear Sir:-
Pa.yment for Handling of Mails - Alaska Route.
Further to telephone calls with your Mr. Wallace January 11th
and 12th, and to your letter of December 20th, file OP 6/15.
On January 8th our Manager telegraphed me that in order to
reduce the credit adjustment in the March account your Department should be
billed for November, December and January for actual statute miles logged
northbound Vancouver to Skagway ans southbound Skagway to Prince Rupert, plus
83 miles for Ocean Falls service.
The actual miles steamed Vancouver to Skagway and return to Prince
Rupert have been obtained from the logs of the "Yukon Princess" and "Cassiar",
and accounts will be rendered as follows*
Nov, 21st - "Yukon Princess"
Vancouver to Skagway and return to
Prince Rupert
plus 166 miles (Ocean Falls)
Dec. 5th - "Cassiar"
Vancouver to Skagway and return to
Prince Rupert
plus 166 miles (Ocean Falls)
I)ec. 19th - "Yukon Princess"
Vancouver to Skagway and return to
Prince Rupert
plus 166 miles (Ocean Falls)
1,687
166
1,853 miles
1,566
166
1,732 miles
2,040
166
i
2,206 miles
M
fo
A
Yours truly,
(Sgd) A. No Patterson.
General Mail and Baggage Agent. w
CANADIAN PACIFIC
TELEGRAPHS
Vic/dcl. Wicfa CcrmTmAudcxiticmA
CLASSES OF SERVICE |
full lot.
Day latter
Night M.ssag.
Night, Uttar
PLACE X OPPOSITE
SERVICE DESIRED
W. D. NEIL.GENERAL MANAGER. MONTREAL
ACCOUNTING REFERENCE
CHECK
BS
I
TIMS PILED
Send the following message, subject to the terms On back hereof which are hereby agreed to.
Vancouver, a*C, Jan. 88/52.
.i. Ca iiOid,
ler l .. .liter,
Montreal, ue.
D/&6&. Statements compiled to voyage 13 ^U/ion princess
not yet ohaofcad atop net profit aeahlned operations Yuicon Princess
fifty thousand two hundred sevent#tv;o dollars eigaty-three oents-
stop not loss cassiar thirteen thouaenu three hunurea sixty-one
aoH-irs iieven cents atop combined net profit thirty-six thous:
nine hundred eleven aollara seventy-^ix cents.
F. G. Davies o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
34068 - D
Victoria, B. C. Jan. 16, 1952,
H, A. Mills, Esq.,
Travelling Auditor,
Vancouver, B, C.
Dear Sir:
I am attaching hereto copy of letter received from
the Auditor of Passenger Receipts, contents of which have been
made known to Mr* F. G, Davies, Auditor of the Joint Charter
Accounting.
Will you kindly arrange to reply to Mr. Gardner direct,
letting me have copy for my file0
Yours faithfully,
>A°7r
j A
\\0 . ^\\ o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
STB./ CAW.
Montreal, December 28, 1951.
Capt, 0. J, Williams,
Manager,
B.C.C.S, Service,
Victoria, B.C,
S/S Yukon Princess. November 21/51.
Purser, A.W. Morgan, has forwarded me passenger
waybill showing one passenger carried Skagway to Wrangell, also
one automobile between the smae points and forwards ticket value
$23.00 and auto check value $46.00 to cover; both have been issued
at Skagway in November.
We, therefore, have available in our accounts $69.00
and presume you will take up with the District Accountant for credit
to "Charter Hire". Please advise when adjustment will be made.
(Sgd) C. F. Gardner.
Auditor of Passenger Receipts( CANADIAN PACIFIC RAILWAY COMPANY
FORM t02Cfi
Juneau, Alaska, January 18, 1952,
FILE OR CLAIM
l-A/13/52.
Mr. H, A. Mills,
Travelling Auditor,
Vancouver, B, C»
mail.
Re: - Winter operation "Ymkon Princess",
"Cassiar".
Your letter of January 14th, received todays
Pleased be advised that this office accounts
for freight destined Juneau only. It is my understanding
that all freight destined Petersburg and Wrangell are accounted for by the vessel carrying the freight, I believe Ketchikan
freight is handled in the same manner.
Insofar as forwarding you a copy of the expense
bills showing any corrections etc., incurred in revising these
waybills. At the present time I am receiving only four copies
of the billing. Of these the original goes to Montreal, the
No, 1 to the consignee, the No, 2 retained by the City Dock
(this to ensure that consignees sign for their freight), the
No. 3 retained by my office for record. The No, 5 bill should
also accompany the rest of the bills, however I have not been
receiving it, I understand the procedure presently in effect
in Skagway, however they seem to received a plentiful supply
of expense bills,
i
There have been fonr trips made by the above
vessels to Juneau, these being on Nov. 27th, Dec, 11th, Dec 26,
and January 10th,
I shall be very happy to cooperate with you
in any manner you suggest. You might be able to ascertain
what is being done with the No, 5 copy of the expense bill,
and as is the (Ease in Skagway, this copy could be forwarded
to you.
tyzS Vaneouv er, B.C., January 14th, 195 £.
Mr. W. y. McFarlane,
Agent, Juneau, Alaska,
.ri.C.C.S. - F. Waterhouse & Co.
Joint Operation of i/essels
'Tukon Princess1' & "Casaiar"
It has been noted that the above named Vessels
have recently been carrying consider;--ule freight to Juneau,
billed by C.P.it. Vancouver wharf.
The first shipment I have noticed that was destined
to Juneau was covered by Vancouver Wharf waybill 49376, ..
Manager.
\\je o
CANADIAN PACIFIC RAILWAY COMPANY
FORM I02A CM
FILE OR CLAIM
Vancouver, B.Q.,December 17th, 1961,
Mr. D. A. Molntoah,
Auditor of Agencies,
Montreal, Que.
3.a."Yukon Princess" - Report Ho.£337
Herewith statements oovering Voyages
7,8 and 9, which have been oheoked and certified oorreot.
Travelling Auditor. o o
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102 QlN
FILE OR CLAIM
Vancouver, B.C., December 13th, 1951.
Captain 0. J. Williams,
Manager B.C.C.S.,
Victoria, B.C.
Dear Sir:
S. 3. "Yukon Princess"
Referring to your letter of December 7th, file
14068-D, and confirming my telegram date.
The Looal treasurer advises a aaeque for #41,764.20
was received from Frank Waterhouse & Co. this morning.
Yours truly,
travelling Auditor. CANADIAN PACIFIC
TELEGRAPHS
CO!
CLASSES OF SERVICE
full Rot.
Day letter
Night M.ssag.
Night letter
PLACE X OPPOSITE
SERVICE DESIRED
W. D. NEIL,
MANAGER. MONTREAL
ACCOUNTING REFERENCE
CHECK
time nuo
Send the following message, subject to the terms on back hereof which are hereby agreed to.
Vancouver, B.C., December 12/51
Capt. 0. J. Williams
Manager B.C.C.S.,
Victoria, B.C.
Treasurer reports bhiterhouse oheigue forty-onir
thousand seven hundred sixty-four dollars twenty cents received
this morning.
H. A. Mills o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
14C68-D
Victoria, B.C., Dec, 7, 1951,
H, A, Mills, Esq.,
Travelling Auditor,
Vancouver, B.C,
Dear Sirs
S.S. "Yukon Princess"
Reference your long distance conversation with my
Accountant last week on the subject of outstanding balance owing
to this ocmpany fran the Frank Ttiaterhouse Company covering joint
operations of the above steamer voyages 1 to 9 inclusive. Can you
now advise what progress has been in the collection of amounts owing?
The General Auditor advises the following figures:
Expenses in excess of revenue
collected, by C.P.R, and
deductible from revenue,
50$ of net profit on combined
operations,
Less amount paid by Waterhouse
& Company July 31, 1951.
#36,660.74
#31,700.63
3,869,84 27,830,79
164,491.53
Your early reply will be appreciated especially in view
of the approaching end of the year and no doubt the General Auditor
is anxious to finalize this phase of the ope rations as soon as possible,
Yours faithfully,
m/Lj
rt'&sg e r» o
o
Vancouver, B.C., December 5th, 1951,
i
Captain 0. J. Williams,
Manager b, c c. s.,
Victoria, B.C.
a. 3. Yukon Prinoess
Dear Sir;
Referring to telephone conversation with Mr. Marsh
November 29th, relative to F,Waterhouse & Co's indebtedness
in connection with voyages 1 to 9 of the "Yukon Prinoess".
Mr. Rae,Comptroller, has to-day promised to give
the C.P.ft. a oheque for about $50,000.00 this week.
Yours truly,
Travelling Auditor. C7^
Yy77Y'
o - o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
Vancouver, B.C., November £7th, 1951.
Mr. D. A. Mcintosh,
Auditor of Agencies,
Montreal, Que.
S.S.Yukon Prinoess
This will aoknowledge receipt of your letter
of November 2i>rd, file G-128369.
I commenced check of voyages 7, 3 and 9
yesterday and will complete as soon as possible.
In future I will certify statements correct,
subject to adjustments to be made on subsequent voyages.
Travelling Auditor. o •
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM G-128359
FORM 102 C,!"
Mr. H.A. Mills,
'^ravelling Auditor,
Vancouver, B.C.
Montreal, November 23rd, 1951,
S.S, Yukon Princess.
Referring to your letter November 16th,
Please arrange to check as soon as
possible statements covering voyages 7, 8 and 9, You should
certify statements correct, subject to adjustments to be
made/-subsequent voyages.
Will you kindly acknowledge.
Auditor of Agencies.
€.
HEC/EEH O O Q 9
CANADIAN PACIFIC RAILWAY COMPANY
FORM 101
F.LEORCLA.H g# £3793
Vancouver, B.C., November 22, 1951.
Mr. D. J. Thomas,
Wharf Freight Agent,
Vancouver, B. G.
Confirming telephone conversations yesterday
regarding the movement of traffic on our SS. "Yukon Princess" from
Vancouver, B.C. to Alaska ports.
As you are aware, our Passenger vessels have
been withdrawn from the above service and from November 21st until
March 12th, 1952, freight steamers only will operate on this route.
The schedule calls for the "Yukon Princess"
and "Cassiar" to operate alternately during the above period and
cargo handled on both vessels between Vancouver and ports in Alaska,
also on through traffic to the Yukon Territory will be booked through
this office. This cargo is to be accepted on C.P. bills of lading
and will continue to be waybilled by you.
It has been agreed that all traffic possible
will be handled through Shed 7, Coastwise Pier Ltd., with lumber and
heavy machinery moving over our Shed 5.
cSbjkCa
Mr
(Sd.) W. H. W&m
District Freight Agent.
Capt. 0. J, Williams) _ . _
mU A, Mills . .)" For yQur "formation.
Mr
Kr
Mr
lb-
Mr
J, D, Notman
K. E, R. Godson
C, 9* Arraistead
h. Il, Johnston
v'to. K, Mc Far lane
Mr, A. Fraser, G.A.,
White Pass & Yukon Route,
Vancouver, B.C.
W.H.W. o
u
Vancouver, B.C., November £2nd, 1951.
Mr. D* A. Mcintosh,
Auditor of igenoiea,
Montreal, Que.
S. S. Yukon Princess.
Referring to your telegram date, l-M-66, and >
oonfirming my reply.
I did not state in my report that statements
were correct aa I assumed that the signing of Form A.A.35 would
indicate all enclosures were correct.
Mr« Davies expects to make all adjustments
revenue for vyagea 1 to 10 on Voyage 10 statements.
The General Auditor's copies of statements
have heen forwarded direct by Mr. Davies, but if it is your wish
that they be given to me and held until checked I will advise
Mr. Davies accordingly.
Yours truly,
Travelling iinditor, CANADIAN PACIEIC
TELEGRAPH?
V)(/dd tDMc Ccmtm^tfiictiA
CLASSES OF..SSBRVICE
full Rot.
Day l*n*r
Night Moiwg.
Night lott.r
PUCE X OPPOSITE
SERVICE DESIRED
ACCOUNTING REFERENCE
a»ae
W.'D. NEIL,General manager, Montreal.
TIMS MED
as
Send the following message, subject to the terms on back hereof which are hereby agreed to.
Vancouver, November 22nd., 1951
D. A. Mcintosh
Auditor of Agencies
Montreal, Quebec
l-M-66 Voyages 5 and 6 correct. Adjustments earnings
to he made on voyage 10 statement. Davies forwarded
copies direct to General Auditor. Do you still
require extra copies.
H. A. Mills CANADIAN PACIFIC
TELEGRAPHS
V)(Md Wide. CcrmmAunicxi±icrnA
W.D.NEIL.General Manager,Montreal
"The filing time shown in the date line ii STANDARD TIME »t pl.o. of origin. Time of receipt if STANDARD TIME at place of destination.'
!-l .Mm
9>1 NOV 21 PM 6
Ofl
RAAS42 RS
MONTREAL QUE 21
H A MILLS
TRAVELLING AUDITOR VANCOUVER
YOUR REPORT 2330 YUKON PRINCESS RECEIVED FOR .VOYAGES 5 AND 6 YOU
DO NOT SAY IF CORRECT OR OTHERWISE NOR IS THERE ANY STATEMENT OF
ADJUSTMENTS IN FREIGHT EARNINGS VOYAGES 1 TO A INCLUSIVE
REPLY AND CONFIRM BY LETTER YOUR REPORT ALSO REQUIRED IN
DUPLICATE 1-M-5S
D A MCINTOSH 0 •
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102 C.in
FILE OR CLAIM
Vancouver, November 16th., 1951
Mr. D. A. Molntosh
Auditor of agencies
H o a t r e a 1, Que b e o
3. S. MuKon Princess"
Your lett-r of llovemuer 7th., file G.
Since Mr. Dairies hao been acting aa joint accountant, he visits the u.C.C.S. ofiice at Vletorlfi frequently and
when he is not in the Frank ..aterhou^e Company office it ia
difficult to get the required records for examination.
1 thought that when held up on the checking of the
Yutcon Prinoess it would be better to checi£ the Pro Rata statement
as the Foreign Freight Agent had been pressing for its completion.
It fits in better with other work to checK the
Yukon Priiiceas records i a time p rmits. However, if it is your
wish that each assignment must be completed before commencing
i -notner I ah 11 arrange to do so in future.
Travelling Auditor.
L FORM 102
•
CANADIAN PACIFIC RAILWAY COMPANY €*k
FILE OR CLAIM
G
Montreal, November 7th, 1951.
Mr. H.A. Mills,
Travelling Auditor,
Vancouver, B.C.
S.S, Yukon Princess.
Referring to wires exchanged yesterday
re above report.
It is noted you commenced a check of
your pro-rata settlements on October 24th, and the Land
Department on November 5th. Is there any good reason
why you could not have completed your S.S, Yukon Princess
report and forwarcWsame to me before commencing any other
assignment.
Please advise.
uiditor of Agencies, w
HEC/EEH FORM I02A Eg
0 o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
Vancouver, Sovember 16th., 1951
"
Mr. D. A. Molntosh.
Auditor of Agenoiea
Montreal, Quebec
o.S. "YuKon Prinoess - AAtTATATTApTAATTITAT?
Further to my letter of October lfcth. enclosing statements
covering voyages 1, 2, 8a and 4.
I aa now enolusing statements in connection with voyages
5 :.na 6.
Tr veiling Auditor, FORM 102 I
o o
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM 14068 C
Victoria, B. C, November 15th, 1951. -g
H. A. Mills, Esq.,
Travelling Auditor,
Vancouver, B. C.
Dear Sir,
Further to my memorandum of the 6th instant regarding the
appointment of a joint accountant to take care of necessary statements
resulting from the joint operation with Messrs. Frank Waterhouse and Company
of Canada, Limited, of the "Yukon Princess" and "Cassiar".
Under date of November 13th, the Managing Director of
the Union Steamships Limited writes me as follows:-
"I acknowledge your letter of the 8th regarding Mr, Davies
being officially assigned to the joint operation work, and as I
indicated to you earlier, I do not think it is the intention of our
Comptroller to make this appointment, but I have asked that an early
decision be made in respect to who will be in charge of the joint
accounting in this office.
I will inform you as soon as I am able to do so.
Meantime, the Travelling Auditor will not encounter any
delay or difficulty in dealing with Mr. Davies or others in our office
in connection with the adjustment of the joint account statements."
I shall keep you informed of developments in this connection.
Yours faithfully.
l/tAl(.**yAAY^-
«ffiIV«i«*.pl4J4 ol dlS1'SEP--1%- fjjj Pfi gg
PR MONTREAL QUE 14
H A MILLS
TRAVELLING AUDITOR CPR VANCOUVER BC CCT RC)
AM ADVISED CAPT WILLIAMS VICTORIA HAS ALREADY PREPARED PITILESS
AND QUACK AND MEANNESS STATEMENTS FOR SERVICE ,ZER0-S MODULATE
v/a. . Y Y Y
UNDER CODICIL PlAZZA'.AGREEMENT PILLOW JUNIOR PRESSING PRETTY MAKE
.(AueJO yj-
PATCH SENDING ME PLUMBER WHEN FINISHED REPLY l-J-42
D A MCINTOSH 9 9
CANADIAN PACIFIC RAILWAY COMPANY
FILE OR CLAIM
Vancouver, B.C., September 14th, 1951,
Mr. 3* Ramsay,
Ohief Travelling Auditor,
Montreal, Que.
S.S. "Yuxon Princess "_
Referring to our recent telephone conversation.
Gaptain Williams, Manager,a.C.C.S., haa not
yet replied to my letter of August &4th regarding statements of
expenses sent to me August 9th.
Travellin, Auditor. 0 w
CANADIAN PACIFIC RAILWAY COMPANY
FORM 102 C.IN
FILE OR CLAIM
Vancouver, Auguet 24th., 1951
Capt. 0. J. Williams
Manager
B.C.Co •
Victoria, B.C.
Dear Sir:
lief erring to your letters of July 9th. and August
9th», file 14068-D to which you attached copies of your
summary of expenses for the months of February, the period
April 26th. to 30th., May and June and your adjustments for
the month of May.
I cannot understand why these items were sent to
this office when Paragraph 10 of the new charter covering the
"Yukon PrincesBrt states that P. Waterhouse & Co. io to pay on
or before the I5th. of each month the net revenue collected by
it, after deducting any costs and expenses that have been incurred, to the B.C.C.S. This same paragraph states that the
Railway Company (B.C.C.S.) is to compute the total net revenue
for each voyage after the receipt of the net revenue from F.
Waterhouse & Co., or a report of any lose, and in the event of
a profit is to pay F. Waterhouse & Co. fifty per cent of the
amount; likewise, W* V/aterhouae 8c Co. will be billed for fifty
per cent of any loss that may be incurred.
The revenue due to the "Yukon Princess* on the B.C.C.S,
billing will be the amount shown in the freight column of the
Skagway received abstracts.
Youra truly.
Travelling Auditor, 0
S. 3. YUKON PRINCESS
Clause 10 of Agreement
Waterhouse shall pay to the Railway Company
on or before the 15th day of each month hereafter
commencing with the 15th day of March 1951, the net
revenue collected by it hereunder, after deducting the
costs and expenses incurred by it ..as aforesaid; or in
the event of a loss shall report tne amount to the
Railway Company. The Railway Company after receipt of
suctffSevenue or report shall compute the total net
revenue for eaoh voyage made during the term of this
agreement and in the event of a profit shall pay to
Waterhouse fifty percent(50$) thereof, and in the event
of a losa ahall bill Waterhouse for W. fifty percent
(50$) of the amount thereof, which amount ahall be paid
by Waterhouse to the Railway Company within one month
after receiving auch bill. #
APPLICATION OF
B.C. S^ISS TAX
1. Al^upplies to vessels which normally operate in international
service are exempt. This includes vessels operating Alaska,
Triangle,Local (Vic-Van - Night runs only), and foreign freight
service. The exemption also applies to such vessels whilst laid
up temporally between international runs.
a. If vessel is temporarily laid up for overhaul,etc..between
foreign runs, lay-up period is exempt.
b. If vessel is: withdrawn for seasonal (as opposed to temporary)
lay-up between foreign runs, treat each lay-up month as
taxable.
c. If vessel is partly employed(exclusive of lay-up)foreign and
partly Canadian,treat the month as though the route covered
for the greater portion of the month were the route for the
entire month.
£. Articles d3ed in the repair of any vessel are exempt except in the
case of the tug "KYUQUOT". The statement "articles used in repair"
is to be interpreted to include all articles of ships' equipment.
For the purpose of distinguishing between equipment and ordinary
supplies the following rule will be a guide:-
"Ships' equipment iS that which forms part of the
hull and/or fixtures of the vessel and includes
durable tools,utensils,etc., for any department,
having a probable life of more than one year".
Under this definition the following would,therefore, be considered
aa non-exempt unless used in the repair of vessels:-
Anti-Freeze
Bulbs,Fuses
Carbonia Acid Gas, Liquid Air,Oxygen
Chalk
Chemicals,Boiler Treatment,Soda Ash
Cleaning Supplies
Extinguisher Refills
Films
First Aid Supplies
Flashlights ana Batteries
Flowers
Fuel Oil Conditioner-
Gasoline on which tax has not been paid
Lamp Burners,Chimneys,Wicks
Linen
Lubricants,Coal Oil,Lamp Oil,Stove 0.1
Maps and Charts
Matches and Toothpicxs
Paint Remover
Paper Goods
Rags,Cloths,Flags,Pennants
Resp.Masks
Rockets
Rope,Twine,Tape,Wire
Sand,Salt,Chalk
S andpap e r, Sinery CI oth
Stationery.Menus
Uniforms,Buttons,Braid,Goggles,Gloves
Wax
Xmas Decorations 6
•2-
APPLIOATION CF
B.C. SAL^S TAX
3. AllIL&bour is exempt unless included with the price of material,or
as part of the cost of manufactured material.
4. The following items are specifically exempt in all casesj-
Disinfectants and Deodorizers (See ifote ,;-#)
Contracts (See Note iflO)
Fuel Oil on which tax has been paid (Diesel)
Gasoline
Water & Ice
Coal & Coke
Wood Fuel
, Non-Food Items covered by meal price (Staws, Paper
Serviettes.Paper Cups,etc.)
Laundry Service
5. Loss and Damage vouchers are exempt when the C.P.R. pays the
claimant and not the merchant.
6. In issues charged to Shop Expense all those marked "General
Steamers" are to be considered as exempt.
7. Freight.Express and Postage when shown separately are exempt
if charges after retail price.
8. Where the date is of consequence in deciding whether an item is
taxable or not the date of issue will govern and not the date of
billing.
9. Disinifectants of any type whatsoever, including deodorizers are
exempt in all cases from B% BC Tax.
Sinol
Steri-O?£lor
Deodorizer Cakes
Izal
Chloide of Liue
Disinfectant
Steri Pads
10. Note re Contract Accounts
"..here there is an undertaking for the construction, repair, or
improvement of real property the contractor is responsible for
either the payment or the collection of the tax in accordance with
the type of contract and no action is required by the BCCS in
making the quarterly report. See Section 11-1 of the Regulations."""@en, "Business file from the CPR offices at Pier B & C."@en ;
edm:hasType "Record-keeping works"@en, "Correspondence"@en ;
dcterms:identifier "CC_TX_180_005"@en ;
edm:isShownAt "10.14288/1.0229060"@en ;
dcterms:language "English"@en ;
edm:provider "Vancouver : University of British Columbia Library"@en ;
edm:currentLocation "Box 180"@en ;
dcterms:rights "Images provided for research and reference use only. Permission to publish, copy or otherwise use these images must be obtained from Rare Books and Special Collections: http://rbsc.library.ubc.ca/"@en ;
dcterms:source "Original Format: University of British Columbia. Library. Rare Books and Special Collections. The Chung Collection. CC-TX-180-5"@en ;
dcterms:title "S. S. Yukon Princess correspondence"@en ;
dcterms:type "Text"@en .