LUCKY LEW FIVE GORGEOUS
Ncw.$IIowIn ; I
0 ' S U L L I VA N - Ruth HUSSEV Burgess MERE
‘‘ Ann MORRISS ' Bvi»<'lI ..n nu- phy “Sprung
ON A MAN HUNT!
L AY
Joyce COMPTON
GIRLS
EW RES DITII -
\
;.CentraI Guardian
coivrabaaa axon. Tm”
BATTERY CHARGING.
Advertisements for insertion
following day must be in this
rice not later than ii I. m. 5-3-ti.
S. W. MAGNHILD ARRIVE8 FRIDA~Y—-'I‘“ne S. 5. Maxnhild will dock at the Buntairi and Bell Co. Wharf on Friday morning where she will load livestock ‘and general cargo for st. Pierre and New- it/undland
GOLDEN WEDDING—-Mr. and Mrs. Robert Smith. 68 Chestnut Street. were receiving congratula- tions yesterday on the occasion of their Golden Wedding Anniversary, which they observed quietly at their home. The Guardian joins in
extending hearty congratulations.
VISITING GOVERNMENT HOUSE.-—Mr.s. Stanley Hall of Win- nipeg arrived in Charlottetown on Saturday evening and is a guest of her brother The Honourable G. D
Si
iiimciiiiii-riiiin. SIX-Elli
ANDY CLY
IISO :b_
FINAL TODAY-2.30-7-8.45 P. M. JANE BRYAN-—R0\'.\I.I) REAGAN
IN “GIRLS ON PROBATION”
PLUS: TRAVEL—SI’ORT——.VIUSICAL—- NOVELTY
: Thurs. — Fri. ~ Sat.-
SEIIE SIIIPS IIIS IIIIIISF. FOR A BIIE-SLEII IIIII IIIIIIS I BIIIIJ OI KILLERS III I IIIIIIlI-
LONE RA.NGl£I{—-CHAPTER TWO
V AT 2.30-7--8.45
IIIIVEIIIIIIIE
IIJIIE SIIIIIEI WIIIER SIIIIUII IIIII IIIS IOIOIIIIIII IIILIIIIIIES
DE-—CARTO0N
\
Personals
Missftuih Saunders, Charlotte- town is visiting rclatixos in Fred- aficton. P. E. 1.
Mrs. James McDonald, 329 Euston Street. city. is visiting friends in Georgetown and Dundas.
M1‘, Claude Jones. Pawn:-ii. and Mr. Gordon Carver. Hiizelbmok, spent the week-end at Camp Klora. Bmndenell.
Mr. and Mrs. Frank Pimcher and daughter Marion lcft this morning for New York on a visit to the World's Fair.
Mr. and Mrs. Sierns and daugh- ter Mariorie returned home to Columbus, Ohio. after speridiiig their ‘vacation at Sianhope.
Mr. and Mrs. William Gratin. Arlington. Mass. are visiting the
home of Mrs_ G1'nit".'s hruihor. Mr.i
Nelson GRI’n"Sl.(’l‘. 'l'l1"_v were llTCfll‘i’1- ggrtitigi to the Island by Mrs. John
‘Mr. and Mrs. Carlyle and son Kenneth. Toronto. Ontario. have rented a cottage at stanhnpe and will spend a two weeks vacation there.
Dr. and Mrs. Dean. Columbus.
' Ohio and their two children left
on return -trier spendimz their vii- catlnn at stanhcno. Dr. Dean Is it noted blood specialist. some of his researches appearing in five differ- ent languages.
.Mr. Malcolm Stuart nf Bradst- bnne ha: returned from Nova Bcctin. where he visited his son. ,l)i'. Charles E. Stuart of Parm- boro and his daiivlitcr, Mrs. Ver- non Palmer of Mt-lvern Square.
ltr. Percy I-Iapneny. Boston. is
up his annual visit to the province. grazing himvacation In order in
are for Confederation Week c the‘ line" into can- for the flat timc. _l . . z r
_ Jamm nlmock and Jack ‘ of ltctifax ‘ arrived
" and Mrs. Harold mm and have
of Princeton. 3-0. in the an ‘to spend 3 non} on-tuft. II:
with Mr. rm In. nus.
.,
~ an
i
I I
1
.12" \'e1l | lrl.i."-
’Gréat Improvement
» In G.N.R. Equipment
«7 MONTREAL, Que. July l0—-New lmail express and baggage equip- iment now being received by the Canadian National Railway, em- {bodies improvements in detail aim- ‘ing at greater efficiency for the particular services for which they are intended Altogether 65 units oi this equipment is on order with the Canadian Car and Foundry Company and deliveries are being cfiecird from that corporations Montreal plant.
Of three types of equipment the .1-xrgcst order was for fifty 40 ton ibox baggage cars which will be ‘used for handling cons"gnm-'.ni.s of less than carload freight on certain passenger and way freight trains. iThese cars are so designed and built on trucks with steel tyred wheels that they can be incorp- orated in passenger trains. The advantage of this is that consider- able merchandise required in I hurry is ship ed in less than ear- loaxl lots an by lnud‘ng in these cars it can be forwarded by pas- senger trains _’the cars are paint- ed in Canadian National standard passenger color green and lettered similar to box cars.
The first of five units of all steel mail and express cars has been re- celved These cars are 77 feet 3 1-2 inches overall, mounted or. 6 wheel trucks so that they can be used in the fastest passenger trains operated on the National system. The roofs are of the rounded or turtle bank type presenting a smooth flow appearance. These cars are adequately insulated and are provided with all facilities and loony-eniences for the expeditious handlim; of express and mail. The mail section has been built to the specifications of the Railway mail service. .
The order included ten'all-steel baggage cars which are designed for fast passenger train passenger service beinz mom: on 0 wheel trucks. Thus can wcllinsulated and couippeq for the easy handl- ing of baggage and are window- lou ex 9 for tin use of windows in the do doom. A considerable use of copper bearing steel has bun made. The can an ode- qutcl ventilated and ilnsullted
....~.'.'*“‘.....‘é...‘.“..‘.'.i‘..‘."".'.; ‘ll’ NI’! . ’ e ~ - reason‘. of John Roberts dhlal of motive power and car equipment.
--up-aa---a--—-u-
l l
I I
De-Blois and Mrs. Delalois at Gov- ernment House. It is twenty-one years since Mrs. Hall has been here and she is receiving a warm wel- come from all her old friends.
EXCURSIONS ARRIVE 13TH‘.—-'I'he C. N. R. Excursions will arrive on the 13, it and is bringing people from all over the
other points throru bout the Do-I ininion for the Co ederatlon Cele-‘ bratlon which will be held here between the 16 and d1 of July. There will be special fares from Boston also for this special occas- ion.
FAMILY REUNION. — MI‘. and Mrs. T. E. Stretch (formerly Ethel Henderson) and family of Los Angeles, Calif., who are visiti their former homes at Long Cree are leaving shortly on return home. They want all their relatives and friends to meet with them at a fam- ily reunion to be held on Saturday. a ternoon, July 15th at Mr. Ivan Clow's Shore. Meadowbank. If th day is not fine the reunion will take place on the following Monday. Those standing will bring their own refreshments.
CORRECTION. — In N16 City
my
Council it was re orted that the City surveyor wo d be instructed to investigate a complaint that a recently erected fence on property occupied by Mr. J. . Muriey. Brig ton. was "over the street line". Mr. Murle-,v informs the Guardian that he neither owns nor occupies the property in question. PRECIPITATION LOWEST IN YEARS—-While the water level was not abnormally low, nor had it reached a serious point. it was lower in the Charlottetown Water system than in recent year it was learned last night from Mr. J. A. MacMil1an. a member of the Board of Water ccuers. Water in the mservoir for the past few years had been unusually high. however. the Commissioner said. From Mr. Warren Burns, meteoro- logist at the Charlottetown Diver- imental Station it. learned precipitation last man had been th= lowest since 1921. Average for June was 2.5 to Biiirns said. Last month however it amounted to only l.l8 inches. Weather con- tinued fair throughout the Prov- ince withou-i. immegilaie prospects for rain. although for the past few days showers had (threatened. Maidmum temperature yesterday was 76 degrees above mo. At 8 a.m. yesterday it was 86 above.
WEDDING AT CANOE 00VFr— The home of Mr. and Mrs. Hector A. Maclvevln. Canoe Cove. was the scene of a happy eviint on Wed- ri-:-sday evening. July 5th at 8 p.m.l when their daughter Joule Isabel was united in the holy bonds of I matrimony with George Neil, son of Mr. and Mrs. Dori Macrhee. Cumberland. The ceremony was performed by Rev. J. H. Bishop. The bride. who was given away by her iaiihe-r was attended by her sister Christin-e Macblevin. while Mr. Harold Betta supported the g.oom. ’1"‘ne weddituz march was played by Miss Viola Bell. Amer the ceremony, .=.ur~'~ei- was served to about fifty of the immediate friends an-.1 rehtives. An object of much comment was the large number or shower and wedding pr:-senis which were boih costly and beaiitifiil. After receiving the -somratirliticns and eood wishcsof a large number of seirmaders. the ha!‘-XIV couple left amid showers oi confetti en :1 short motor trip through the Maritimes. The Guar- dinn ioin-: their many friends in wishing Mr. and Mrs. MacPhce over; hanpfn-rss as they Journey down life's i-cad toglethm.
a, Mr.
- , O astern Guardian .."I'iiis column is reserved for
news of local lnlcrelt but silver- using of a news: nature may be Inserted at 2 conic I word _g¢_ric¢ly payable m advance
..-sunscnrrrloss to the Charlottetown Guardian ms be i~.an_d_ea_ w_th1ir_ Re_lpt.__A'fchIo_I-EILBJ
TIPPIE AND ‘‘C—AP''
: rrhbooiumnhuntvedforucnci
o
LIFE lNSUB~
L-9789-7-21-81.
HIGHLANDS Wednesday nigigg. 1,.
repairing d _ . _ report on audit and investigation 31%.. °°"’°° "““°‘” of one City Accounts, which will be
ATTENTION A.D\;&‘!‘I‘ISERS--
3??
ON statement of
the all text of the speoialaudltms‘
published in The Guardian in daily installments: His Worship, Mayor Fbster. a. d
n Members of the city council, City of Charlottetown. I Gcntlemcn:— I At an emergency meeting of your .council held on the 28th day of Puhruary. 1939, the following re- solution was pass :- REBOLVED: Tl-IAT D. 1". AI'¢hIlbI.Id. C. A. of Charlottetown and W. A. Morzeil. C. A. of Am- herst be appointed to prepare a financial report for the yen; mg. mg January 15th. 1939. and a state- ment of assets and liabilltim of the gig of Charlottetown as of that
AND P'UR.TI-[ER RESOLVED that the Finance Committee be au- thorized to instruct mesa auditors to continue the audit to such a previous date as may appear ne-; oessa-ry to obtain a positive and ac-‘ curate statement of the financial position of the City.
AND FURTHER RESOLVED that the said auditors be instruct- ed to introduce. and install a mod- em. efficient system of accounting wvhich will provide the City Coun- cil at any time-‘wi'i.h an accurate receipts. disburse-I merits and of the assets and lla-
bilities of the City.
In accordance with this
re-
Mmmmam Upper Canada and 315°. solution. we commenced work on
were made on March 2nd. Since then there has never been less than four working on the audit, and most of the time six. including ourselves. As this report clearly shows. the audit developed into a lengthly investigation taking much; more time than was anticipated. and only oontin/unis overtime woik
March 6th. although some inqulrie.-s[
by yes and our staff. has made it ible to present our re- port at is time.
We have prepared and attach the followinfih statements which form part of is report:-—
A to A3—Bala.nce Sheets as at
Jan 15th, 1938. B-—Rcconcilla- tlon us Accounts as at January 15 , 1938, with the City Printed Raven of that date.
C—Rle'venue and Brpenditure for the year ended January 15i.h, 1939. CI—Abstract of Miscellaneous Ex- penditure for die year ended Jan- iing 15th. 1939. to 013 —capital Expenditure: Reconciliation of Capital ridi- turea as at January lsth. 1 . and Capital Exiperiditure for the year ended January 15th. 1939. D ~—Ba.larioe Sheets as at January 15th, 1939. 1*‘ to F3 —Receipts and Dis- bursements (Civic Account) for the year ended January 15th. 1939. G and Gi—-.siim.maiy of Taxes Receivable. H and I-1'I—Summary of Accounts Receivable. I—;8I:xeet and Sidewalk Assess- men . J in J3—-1-rousing Accounts. J4 to J5-—O'Connell Trust Fund
Accounts K to K4—-Sinking Fund Ac- on being prmre-iied.we're paid. The coluntg pr or these. together with L and l.l——Acco.unis Payable. the sundry small items of cash, MtoMl9-—Debentures Payable. have all been deposited in the
N—Su5pense Accounts.
These are in accord with the books which we have audited and corrected. incldlng a complete re- construction and posting of the General Ledger.
We report as follows.-
GENERAL In discussing the matter, previ- ous to our appointment. we were given to understand that the City Accounts had been audited each year, and that our first work would be to examine the year end- ed January 15th. 1939. starting from the City‘; Brinted ‘Balance Sheet as at January 16th, 1938; and ex- amining previous years only to inquire into such matters which migiht a-ppear irregular in the year under review. our first intimation that the
B
E
informal discussion with your City Clerk, prior to the actual examination of the books. when he informed us. among other things. that there was no detailed record of debentures outstanding. that all cancelled counons prior to November 27, 1938. had been de- stroyed, and that no trial balance was ever taken of the General Led- ger. We examined this ledger, and found that the reason such trial balances had not been taken was that the accounts had never been more than partially written up‘ in it since it was first opened in 1932, after an independent audit of the City Accounts for the year 1981. This made it necessary to catalblish an arithmatically correct trial balance as at January 15th 1938. by starting with the 1931 bal- ance sheet and writinit no a rough work ledger from infoirmaticm in the Annual Reports od the City.
Shortage: Discioued
This work, ether with I con- current examina ion of 1938 vouch- ers and amounts opened up a field of juggling of City Accounts. and misappropriation of City Funds. unrecorded Bond lasues from which the City received no
deliberate fa.lai~iicItion_cf_
d
f.
:- '1 I?
9. c
STUBBS
'1 we cszeia; ; 1 4..-.»..~.~g-4 I-é.wf'~.:1.<_‘.-‘I./.‘I‘.\¥*-‘ i _ Detailed Report ;;m-is.-.:.,.,.,.,.;T:...... Of Special Audit M"
Andlnvestigdtion
Foliowiitg is the beginning of p
liculties presented by the complete lack of system and order in the City Office became more apparent. Vouchers should have been instantly avail- able for our inspection could only be located through hours of search- ing through the vault and store- room merits which would have been of great valuexin clearing up tionablie points have not yet located. rtaint items is Ledger 0. of the City. covering the period from 1922 in 1929. which would have been of inestimable value bemtures back to 18%. The City Olletk has been ill and not avail- able for question-ilng
March. which further delayed the work. as apparently he alone lmew what had been done vouchers and accounts.
iound numerous small cash in out of the way places. to- gether with many cheques made out to the City and never present- ed for such c eoues be
written by a firm which is nowoui. of existence. they were returned unpaid. There were which were perfectly in order, and
Civic Bank Account and are in- cluded in the item of $817.99 set out above as cash found in the City Office over and above the a- mount required to be on hand. This feature of more cash being on hand than is renuired by the Cash Book may indicate ill-iai. there has been a systematic suooreialom of simdry cash rcceiots. We have uncovered at least four such items
may not come to light as fin.-iber lnfonnatio-n may become available.
two completed bonds held in the Oity Vault which had never been issiied. according to the City Rec- ords. but which were fully negoti-
thepefore just as good as cash to any person who might desire to dispose of them. foim-id a number of blank bond forms which. were of no value in then-iselyes.but to which were attached complete with the facsimile signa- ture of the City Clerk, and. there- tme, fully nev.~otiab‘n on their due
of the last cmipon_s_ attached. and there were indications that allove- vious ooviiozu-is, some of which have already f-ll°'n dug, had been re- moved. in say whether
‘he fact that cancel‘-‘ed coupons prior to November 2'7.
bonds arr’ the I’)IlV.-wk forms with
rx-rs for the years 1929 and 1930. which were of material aid incan- fin-ni-nz the certain unrecorded bond.-i war to those
ism-a covering the period from inowomatim of the City to about‘ the year 92!).
bring in your attention the fact that
ublished 1'fiP0Z'I’£ that Is almost
beyond belief. As will appear grgawr drcitail at later stages
in the total made up as follows: - Civic ‘Unauthorliied Debentures
in of P6130 . as at Janu- ary 15th. 1939, have come to light amount of $69,436.43
CasI'i—~ -- — -- -3 2,845.08
45,311.25 6.'1l5.l0
Elriking Fund—-... _ —. —l4.085.00 $69,136.43 There are also certain 1938
vouchers. in the total amount of $665.15. the payment of which was
not approved by the Finance Com- mittee, and which are being carried in Suspense pendin final decision as to the best me od of dealing With them.
To apply against this shortage. there has been paid in to the City. since January 15. 1939. a total of $6,367.11 to apply on Housing Account. and. in addition to this. we have found in the City Office. cash In the total amount 5817.99 over and above the amount requir- ed to be on hand. This also applies as a reduction of the shortage.
When this situation became ap- parent we made an immediate written report to His Worship 1319 Mayor and members of the Finance Committeee on March 20. 1939. setting out the fact of a shortage in the Housing Accounts which had been practically all repaid. to- gether with the fact of a shortage in the Sinking Funds which at)- seued at that time to be at least
$6,810.00
Lack of System As the work progressed. the dif- that
and documents
. and in many cases. docu-
‘l‘.‘§.‘.‘.
Impo among such
in tracing de-
dntfiliiabe in
with certain
III the course of our search we items of
We have had all presented to the nits. with the exception of two
aymen-t.
and. in most cases. certain cheques, however.
no cannot guarantee that others
The search also brought to light
blie in their present state. and
In add-ition. we not being signed.
C011 DOES
etc. These bonds had only a few
not n0.<s‘IbYe for us
or not any of hese oirflcular coupons were washed on the due date-. owing to
it is
1938. are
of. availvhle ‘Frih the completed
oimons aiterhed have been deliv- rcd to the Finance Committee for afe keeping.
Cancelled Coupons
We further found cancelled con-
fact of the Imus of
years. and various reg- the
In .ihi.s connection we would
l999d.'id
withlield
mo oou ns :33...
‘out of an
with a credit balance when it was
unreasonable in any other circum-
ohock of all ti
any lack of dennilteness concern- ing the amount of outstanding de- bentures. As a workman can only exercise or display his skill to the extent of the means placed at his disposal, so in the instance under ccztisideration. lack of material with which to work prevents the malt- ing of a positive or definite state- mentthat your bonded indebted ness is the amount stated in the attached Balance Sheet, and no more or less."
Warning Unheeded
Had the Council at that time given heed to his warning that sufficient old coupons had notbeen made available to him, and or- dered that these old 1929 and 1930 coupons be given to him for ex- amiiiotion, i-he whole question of debenture shortage would have come to light. It is difficult to understand how these blunt warn- .ngs could have been disregarded had that report been given full and careful detailed consideration. _ In addition to the old bond reg- isters. there was an expensive book opened as a bond register in i932, which we were able to utilize by a slight modification of the She6l5.&lldbi"IhgupI’D tease complete Bond ter. F‘u.rther details of this are set out in the section of the report dealing with Debentures. We also found two excellent vis- ible record tax arreas ledgers which had been opened in 1936 with outside assistance. according to our inforrnaition, arid then ap- parently discarded.
A small personal statement of account. from a‘ local firm to your City Clerk. which we investigated only for the purpose of satlsfyin ourselves that it was, in in , personal. and not an unpaid lla- bility of the City, revealed thefaci. that A Teoellit for taxes was issued in this firm In Novcm-be'r of 1938 official City Receipt
that was apparently not in the hands of the City Office, and that such cash had not been in- cluded in Civic Rpoedots. Further details of this are included in the section of the report on Taxes. From this same source. we also learned that a horse had been sold by the City in the'Suring of 1938. and that the purchase money had been paid to your City Glerlt. We were unable to nnd any recqml or this each having been received by the City.
One item which came to light in our search was a Post Office Savings Bank book in the name of the Mayor of Charlottetown in trust for the Charlottetown Rotor- matory. There was a small bal- ance of $96.32 as at Nov. mtl-i.1928 shown in this book, and. on send- my it away to be written up, we found that the only einiaries in this account since that data were for additions of interest. bringing the balance lgsb $126.67 as at Janu- ary 15.1 . We have now learn- ed that this fund was established at least as early as 1909 and we are still endeavouring to obtain further details as to the cash tran- sactions between that time and November 29. 1928.
There were also quite a few ex- pensive loose leaf binders of vari- ous types which had never been used. and which. because of odd sizes. do not appear to be of any use in a new system of accounts.
As will be explained more fully in the section of the report on street and sidewalk Assessments. we found. both in the vault and the sbomse noomanany looaesheets which had been taken out of these led-gets, and apparently discarded. aithoughfltaf lalgetopropoptlon cg them in mm car it.-irpai balances. ry
“Ufler Chloe"
corhilititgi‘ of utter chaos‘.
Eel e: w e very significan fact that, in case after case. docu- ments concerning suspicimis items were completely missing when other documents conocming items tl-iat were perfectly in order were available. leads to the conclusion that these conditions ‘may have been deliberately created in order to prevent any proper investiga- tion being made. any event,
,
.1 .‘.i...‘1 ‘12,
Applications will be day July 15th, l989,‘for
Applications for the
of age or upwards.
»Aiiplitations Flu’-Rcity clerk . And ility" Accountant
of the undersigned up to and Including Slllur. Clerk. and City Accountant.
to be considered only when filed by male citizens of Charlottetown‘ of twenty-one years
received at the office
the positions of City
Dfisition of City Clerk
Mfmcouam, Aflills City Clerk.
.uaieo1tlieoityraocuis.wc!oei that a detailed check of these transactions would be Practically . and we therefore do not end that such work be um- dertaiten. We realize at the same time, however, that, in view atom-
bl? irregularities during this which have not come to
our investigation into ordinary civic Revenue. as will appeartnom the sechlons of the report covering Revenue, was
the complete absence of proper control accounts in the Gevneral
Ledger. The difficulties encountered in exmruning the expenditures for the 1- 1966 are covered in the sec- ion of the report on expenditures. might be Well to point out here that we believe that your old fiscal year, rilor to 1&6, which coincided wi the calendar year. wasimichtobepreferrediotlic present out where the fiscal year c s on Janus lath In each year. We make my sug- gestion because of the difficulty of getting the bills as at January 15 from various firms and persons sumllying the city with materials. Bocaulze bill; tend to 56 sent motrthy. we ave expyrlen some considerable difficulty in analyzing them in order to establish the a- mount of the Git'y’s accounts pay- able as at the end of the nasal year. Prior to this audit. there was. apparently. no attempt made to establish liii-is 0! the city by taking these unpaid bills into account.
Act of Izncorpontion
orwoiftiieflratthinu in 5. Municipal Aiudit is in exam- inei2leAotofInco:-poruouinoo
1353. i964. 1936, 1936. 1907, 1938. making It y to look up the statutes ed the Provinoain these years in order to get the COI'aUI€'0E! picture. in 1 is mind certs nteresting feséturec of the Act as follows: 8.
funds bank
anoed each day and deposited in the bank. such
first in proper pi-eve-n«i1on‘o
assassin . be usedhasbean dealt with both in the Consolidat- edsctandiniilie varioiuamcnd- menu. and the present aiviioticn a , to require. by vii-we of leoestgilcg 43 £1) fill-is Act (25 V
. ap. . an cssessrxe book with "taahillated headings “ *Iy fhrranged for"..,(%‘xnoi-ig other
m8s)_'_..... d«_ criptiom’. The out back that is cunentl being used
not appear to t this description.
this section or the Act. me ques- tion of the desirability of same method of ascertaining iibe names and addresses of all pemms liable to pay llcenus to the city is dealt with in the section of the report covering miscellaneous in- come. 4
(c) Subsection (2) of Secilmi 341 1 econ-reotimbyth
theze appears to be no other ex- planation than this for. the deb- troying of/cancelled coupons. Further difficulties were placed in our way bltrough numerous common errors of a<::‘.i‘.ion in the published statements. together with apparently deliberate misstatement in them of what we found to be the actual facts. Such a thing as the showing of a bank account
actually over drawn because 0! shorts as is no mere accidental
error.
lit in because of hills situation tint the establishing of a starting point as at January 15. 1088. re- quired an amount of time would be both unnecemary and
stances. We wish it cleul un- derstood that. in so cstab shins the Balance sheet as at J_ , iii, ices, we have mice no detailed auctions from this
to 1961. but have inma- irmml
provides for th . 0.. City Clerk of "errors on mgcrds the listing of the situation or lo- cality of any real or personal pro- perty assessed, or the name or Id- dlress of any pus): assessed." It does not appear to give the City
Clerk or any er person e power‘ to do askcsed valuat- ions apart from the
of the Appeal Court, and, therefore. all such changes which have been made in the City Robe Books would appear to be without Jus- tificatlon. ((1) section 83 as aniended 3|?’ 2lG~en.VlN2.3IGco.Vi9. cap. 30. and It Geo. V 1980, cap. H pmvldestiiat all ax-nun onu- es shall bear interest at six per- cent from the first day of July in the year in are due. interest
'!hx the
of taxes. mmdc
BIG SUITCASE --
MY LANDI YOU DON'T NEED THAT
YOU'RE. NOT MORE. (SAGG LUTELY Nccizs YOU Ti-IA
AGE THAN IS A590‘
AVE THAT BIG THING FOIL DOG.TOOI THIS SMALLER ONE‘. --'
GOING TO TAKE ANY SARYI DON'T FORGET
HEn.E.,
I.
v is.‘
mass......i...r..t..w.iscs».r.e;iii:saer¢eaiti«*i:!il£t'>i5rt:'i='it+simm 1.5.69:
"4
,l..
.-i.'i.r-i.-i.n.-..-.-i.-.l-.-.-i.-i.-.-iH..-.-i.-rm.-Q
Taxes and sundry without a. certificate slioivlng equally difficult, clue to confusion 1. negative blood test foi- in1z£ec}.‘A:se5.vi1e’i:'2«tthBotr7‘l:;‘£unauth- Bangs Dismac.
or ngea e Books. ___
over allowances of discount. and '~""I'-f'-H-N‘-I'l-‘-F-'.'-'-' . ~ .-1-'f';..5_5i
such action may be taken in any
newspaper in the City of Char- lotteiown of the names of all per- sons failing to pay taxes on real
for such payment.
0! and last
fines or fees collected or received by him. and, at the same time.de- liver to the City Clerk ":1 full and
and fees certified by the Stipmd. 5 . for the year 1938, but they Magi-5
desirability of such certification by
the report covering revenue from this source.
‘vide for interest at seven percent on meets of Concrete sidewalk and Permanent street Assessments, Whether these sections are over-
nt present ascertain iiie pnovisioins of the Ad, due to many amendments since comsoild
Cmuollda‘ ’
This has been Gltyb Printed Balanice sheet as at
“an _ gnctrim 15th, 1938 as set out in no nae uestigz or the form or wmmf‘ (§)_ “*3 ‘-°°°"““ “em
\’1'he funeral of John Stanley Sic.
who passed away in Cleveland. Ohio. on July 3. will be held on 3|?-lmihy afternoon at 2 irolmfi from 'I‘msoott ei-
home to Woodland cemetery. Born In '.!‘lrenf.on. N. 8.. 43 ago. Mr. siocombe lived in Hamilton for
to other provisions cctotaincd in it pal” °’ ten year‘ pm" m’"°v'
his country durirui the Great War na A member of the 120th. Battalion and saw service in Belgium and arrange}. AnbAn{)z;]lcan in . ooom e ged. Ham on
former Jane Wilke; ii son. William
Forest in Charlottetown, P. E. I and five sisters. Mrs. Stanley Purse. Mrs. Geonze
lei Maudsley, Webb. all of Hamilton and Mrs C- Mcloeod, of Elvita. Que. A li!‘nlYl(’l‘.
3§£E
Blood Test For Cows
The regulations of the pm. viriolai Exhibition Association stale that no entries will be received In the collie L‘I.‘.Isses neither registered nor grade
'2 u'U'aI"u"‘n'II'III'H'.'u"n'u"u'iu'i-'iu"u'V‘-‘in'~
L-260-'1
;. -
given case. Section 89 makes mandatory the publication in ;.
estate within the time prescribed
1) Election 131 requires the Clerk the Police Court to account for {any to the City Clerk on the
esday of every month all
particular statement oi’ such the;
Magisiira/te." Such monthly ents were. In fact prepazed not certified by the Stipezi<;i‘:I-‘y
trate. We comment on the
the Magistrate in the section oi
(3) sections 189 and 175 pm-
thme items. little difficult but
the lm axiom. we do not feel that now
been completed Act.
Balance Sheet As M January 15th. 1938 (A) revised from be
(To be continued) ———-__———..___ JOHN SLOOOMBE
. a Iormer Hamilton rosident
Brothers’ fun
years
118 to Cleveland in 1925. He served
i'elIif1°|’1 while in man, to St. Georges church. to mourn are his wil’c,_tiie
12 Cleveland: four brothers. Henri eat and James in Hamilton. and
Chili'-
Wool] ey, Mrs. Arthur
and Mrs.
M ._Slocoiiibe.:
Foot Troubles corrected
BY A FOOT SPECIALIST Phone 140 for an appointment
H. J. A.» BROWN Chiropodisi — Podiatrist ‘.43 60. Geo. St-. Charlottetown
j ' . ..._..—--i-— All foofiroublcs puinIessIY and scientifically treated
Special Foot Plates to Casts ;:1 ‘
...'.. _......... . ,...._... .....
FOR YOURSELF
TAi<a up MOM.
'.r’.n<~. \- .a.. u,
’ SAY-r‘-YOU'RE. psnv-'-rH' aidsui-rcm
watt, MYLANDI Mi/ctoves
by Edwina
..,.
- a--.-u-avusmnn-titeacafifld ll»/l.iI-om.-m.-...-u‘ ....l- ..