FROM ENGLAND

BENTMI. GUARDIAN

This is reserved for news, but nv-rtlsements of a news character

FRESH

THE cllhabolwllowlv GUARDIAN

1 = ' a

, RILE ' m llloriment includes, on... ' l . ole-lo. 1mm and Butter, Variety,

A etc. Yonwlllbesnre oi good

nuybeinserkdnttlserateofte. per word, strictly payable in ad- vance. ~ A

18c. V: lb. 35c. 1 lb.

3 lbs. for $1.00 Q1131"? Eilaanteed

pa. nmncnaan-s dental of-

TOF _ when yon try Buoys-Fresh 7 J.

us ma... Street

fice closed from Sept. 12 to Sept. 2t. 6605-9-12-31

Ernest ll. Worth

Phone 32

CLOSING DANCE at The High-

‘ 5676-8-13-2].

‘Over 30,000 Readers In The Prov. Qver 8,000 Readers In 771a City. -— Every Day — '

Advertisersesnnot afford to be without the Charlottetown Guardian to convey their message to customers and prospective cummgfg, It pays" to advertise in the Charlottetown Guardian.

Readers owe it as‘ s. dnty to patronize advertisers in the ghprlottetown Gllnrdinn who make it possible for them to get m,“ ppper at less cost than any other

lands Wednesday evening.

BRADALBANE PDESBYTEIQIAN CHURCH, Sabbath, September 1a, preaching service at 11 a. m. and at Rose Valley at 3 p. m.

NEW STORY TOMORROW,_ The Guardian's new serial story "The Crippled Lady Perlbonka" starts tomorrow. Don't miss the opening chapter of this thrilling story. ‘

POLICE COURT—At the police court yesterday morning there

in “an?” were two cases of breaking and en-

llATEr-zo P" W071i» prtlnns for the price of two, strictly pyabie in advance. Agents Wanted

___-

[EBEE HUNDRED DOLLARS FOB spare time to Christmas selling "Imperial Art" [Christmas Cards; established i8 years; British Can- adian Publishing Co, Ltd., 428 Patrick Building, Toronto.

A. W. O-T-S-T-tl Sept. 30.

AGENTS—CANADA'S CELEBRA- ~ ted Royal Series Private christmss Greeting Cards; per- 5on5 who never sold before tak- ing orders fast; exclusive, inex- pensive, original designs. big commission. Sample book free to workers. Garretson Com, v. Hrsntford, Ontario. _

’ V A. W. Sept. 10-61.

mrrrn - AGENTS IN avarw

town in Canada to sell Personal

WANTED-CAPABLE GIRL l-‘Oli’. general housework. Apply Guard- ‘ 5670-9-12-31

tan.

Advertising Rates-Payable In Advance

Central Guardian locals, to. per word; Western and Eastern locals, 2c. per word; Announcements and ,C Events, 2o. per word; Classified, 2e. per word; ln Memorlam Notices, 70c. per inch; Lists of Floral and Spiritual Offer- ings, Cards, etc. to. per name: Letters of Condolence, 70c. per inch; Notices of Thanks and Appreclation, 70c. per inch or 4c per word. Other rates on applications.

»44 - three ln-_ '

‘T0 RENT-GARAGE. APPLY l7

v fender was given 15 clays. MARRIED IN MONTREAL- The marrfage of Miss Isabell C. Toombs, daughter of Mr. and Mrs. ' I G, H. Toombs, elty to Mr. Richard L. Piper, son of Dr. W. A. Piper llld the late Mrs. Piper of Calgary, Alberta, took place quietly on September 7th at the Erskine United Church, Montreal. The ceremony was performed by Rev. Dr. PldgeonMnandMrsPiper left later for the Laurentians. On their return they will reside in the town of Mount Royal.

Wanted

WANTED - ALE BOTTLES, PTS. and qts. Phone 1107 or write W. Michael. Charlottetown.

3758-0-7-tf.

AT GYRO-Mr. W. D. Gillie was the chairman at the regular weekly Gyro dinner held last evening at ‘Beach Grove Inn, which was feat-I ured by splendid reports from the various convention committee: chairmen. President Stewart Jonevi report dealt with many important‘ Apply s. n. .1. Guardian. 1110100” "lav-W 0o Gyro while w; 5890-9-13-11. C. M- Williams brought in a Splen-1

- did financial report. It was an- _Boarders Wanted nounced that the Gyro dances‘ _---i--k would be continued until the end! MIDDLE-AGED PERSON CAN 1m of the month. _ accommodated in comfortable

home. 33 Upper Hillsbcro St. 5689-9-13-21.

WANTED AT ONCE HEATED

apartment. Also eight room house.

Charlottetown Real Estate Co. 5691-9-13-31.

WANTED -‘ BUNGALOW 0B small house to rent near city.

CAR DAMAGEI)—-While pro-

day momlng a car driven by Dr. F. W. Tidmarsh crashed into the

Male Help Wanted

claimed he signalled he intended toi

ToLet‘

stop. but Dr. Tidmarsh claims he did not see any signal. The car was

g Scotia. While in Sydney Ml‘. Stav-

RETURNS FROM MOTOR. TRIP-Rev. R. H Stavert returned on Saturday evening from a holi- day motor trip to Cape Breton Is- land and other parts of Nova

oft about some time with ‘his brother, E. P. Stavert. manager of the Confederation Life Insurance Co. who is well known in this prov- ince, having at one time been em- P1°yed with the Canadian Bank‘ of Commerce, Charlottetown.

BIG ralza WINNERS-Island winners took honors at the St. John Exhibition. which was one of

winner, taking ten firsts out of-a possible fourteen and five champion- ships out of l, possible six and the lomolhdor solos to the Island herd of William Clarke, North Wlltshire. Stcadk herd also won junior, sen- lor and grand champion in bulls, also senior and grand champion in females, junior champion female was awarded to Clarke's herd.

a1" ROTARY-At the Rotary luncheon at the Canadian Nation- al Hotol yesterday the speaker was Colonel Bladen of the Salvation Army, who gave an interesting ad- dress on New Zealand and spoke briefly o! the work of~ the Army throughou; the world. Past Presi- dent P. W. Turner was in the chair. Mr. Bert Skinner, of Sherbrook, Quebec, Past President of the Rotary Club and Ex Mayor of that city, was a guest. The musical program comprised violin selec-

tions by Miss Hornby and vocal '

solos by Nfrs. H. S. Henderson, both artists being encored. President Soulter announced that it was proposed to hold a race meet on Thanksgiving Day, the proceeds to be devoted to crippled children's

_ _ work and other charitable objects.‘ ceedmg along Kent Street yesterq A committee consisting of Rotarlaxl

C. H. Chandler, Heath Maolntyre and I-l. L. Palmer was appointed to

was united in marriage to Miss Margaret l-lamm, daughter of Mrs.’ Margaret Hamm. of Klnkol-a. The Nuptlal ceremony was performed by

EXTERNALTUDIT l 7 s snows A SURPLUS,

Revision Of Accounting System, Readjustment Qf Sinking Funds, Revaluation Of Certain Assets Anpi Curtailment Of, Expenditure l/Vherever Possible

Are Recommended In Detailed Report Submitted" T" May!" And City Council

A Surplus 0i’ $673,124.14 for thelin attempting to verify the out. year 1931 is shown in the account:- standing debentures. particularly 01 "'10 (lily o! Charlottetown in theflhe older issues. m fact the most report oi’ the External Audtor, Mnreliable check was furnished by the élvctlnalld S. Hort, C. A., Halifax, whose coupons paid during the y“, 1931; Coal ed report was submitted by ‘and had similar coupons for prev- Ffun- Keéllledlrgvtchairman of the ious years been available, thus mak-

1 nance e, 1 memng cram}: tcet 1:0 S] nishtswng possible comparisons, for two The pgrmm-lent works debentures l’ _ - 01' tluoo years. more oomlpele in- muistanding Dec. a1, 10x1, amount-

All assets and liabilities, as far asmormatlon in respect to outstand ng ‘pd to $790 000 T11 tot 1 g1

I ; . . e a s n m;

the yearly installment of 84,500, to take care of debentures re-issued.

lllrs at present have a joint Sinking Fund. It is suggested that the fund be dlvldod. and apportioned between the two classes of debentures.

Truslees- leash his coupons within that par- 1n g -

,, , H, 1 8 lmds will be required, beginning thenrlgpffzyZaxlltiplzlmblgeiigltssgewllcgllar pEIlOElI. a matter of fact in 1942, for these requirements. fairly large and‘ it would seem ad- Ilnst appar? 1y dd (lccur m several A Summary {wows on the report visable w revise the sinking Fund imce-‘l ‘"118 193i 19110 1i» 110D" of other debenture issues, as at

‘pened that there was reasonably Dec, 31‘ 1931;

Drill/MOM. 010N551"! the annualclear evidence to show that bond appropriations. Further capital ex-ynumbcrs relating w these uncashed lwhdlture. financed by borrowings. coupons were still outstanding at should unless absolutely essential, the and 0g thg yegr)’ be discontinued m. the present;- l "It was found during the course bentures outstanding, $52,500. The

with reference to the surplus m.“ our examination o! the records‘ present annual sinking fund install- cxcess of asset and expenditure over paid interest coupqns, etc, that. mam 15 51-945» Apparexlul’ 01115 11"" 110111110105- 111B "P0115 8W5! "Jllfililvarlous bonds formerly shown as nulal pafmemi if “mtmued N513‘ how much of thld flmillmt ($163,- afloat, were incorrect! described my “nu 1941' when the m“ o’ 124.22) should be allotcd to ‘Caplla-‘Qeithcr in respect to seryial numbers. the debmtules mature’ W111 “"10"”- and how much to -mvenue,- ,1; Iidates of issue, matur-ty dates m, together with the total sum already would be difficult to say at

Storm Water Sewers: AmBUIIE fl- cumulated, $28,602.89, including $25,- 000 Dominion of Canada bonds. De-

lhli otherwise. The detailed debenture i“ the “mi w "V" $10900 171°" time. M» the ‘Capitol’ and ‘Revelllwlschedules have been amended ac- ma“ W111 be "Sum" 1°’ i1" 0"" oooouhts hove apparently not beeh-‘cordlngly and those hereto attaoh- 1”“ °1 ""1""! the 520°“ deb?“ kept completely separate lh l-heled indicate the correct particulars ‘um 0°" 011°"- Il W°ll1d~ 000010" Post" of aildebeniures outstanding as1'-“gly' be i“ “d” 1° “all” 11115 Cosh receipts and disbursements m a5 our information enabled tbisleafll’ 1“5t*111m°“’° 1° 01-“3- 0°81“

were examined in detail for thdltgjyg d039," "m? ‘V1011 0119 011F101“ 1932 PW" 1931 period and found to be in ment; and if desired the difference

order‘ It, was likewise found that inter-iggyg cquld be appncd to incl-else on,

Cash 1,, 51mm“, Fund mounts-ell 101d apparently been mold 1h of the other funds, Permanent amounted m all m $110,100.59; cndfm °" $L°°° °‘ d°b°“‘“"°s ,1“ ex‘ Works for instance- Dominlon of Canada bonds hrccss of the total called for ln the Fife Department; Debentures safety’ deposlt box at the Royal 101001100011‘- ot the 011d. 01,1930 "It afloat for apparatus amounted to Bank o, can,“ on Smkmg Fumpls by no moons suror-Sms,’ the ro-iszmooo. maturing it various times account were "examined, counted, m“ conmmea “that ‘me 0r m0“ "ewe?" 1941 “"11 1951-1119 ammmt and found to amount to $141,000. debentuljes "my ha“? been 10st l" the fund ‘"5 53-058- Delmsm t‘) a“ as previously reported by the ‘track of 1n thc past, without benefit the credit of me fund are at pres- my Treasure” ,to anyone. when the conditions uhqmit being made at the rate of $270

The‘ total debentures outstandlnpd" which they were mmdled “Telllel .\'0lll‘- l" YBSDBM 1O debemllfes

The Water and Sewerage deben-'

~ PAGE THREE

amounted to $73,500, it will be 113g- "Iflfy to annually set aside $1.000 beslnnlns m 1032 and continuing until 1943 when sufficient 'will have accumulated to retire about $10,600 49mm!“ l“ "my fall due, provid- ed 00-000 are reissued in July 1w ‘ohd about as do m July ma.

City ‘Purpose Issue: The 10ml or this group of debentures (including $1.000 added to adjust an additional 31.000 apparently omitted in 191s or earlier) amounted 1,0 $133,500 at the end of last year. No Sinking Funds have been providedtherefore. Aln ‘annual deposit sufficient go retire these debentures as they fall dud wou'd probably be too heavy a bur. den to carry but it would appear advisable to try w reduce the total as much as POSSibIe; Specific reis- sues are suggested, wgethgf wm; ‘the annual deposit of $1,500, begin.

" "B ill 1932. to meet this obliga- lion.

5118805110115 oro made for a rear- lallflement of the present Sinking Fund installments. which avould Wm, a total additional annual pdylnent °f 5453-0901 D1323 the funds upon a mucll more satsiaciory basis, sub~

00”“ ~ - t i . r the - . . The ch-flflkmn and“! “n” “h” Edward m.“ “er ng a n Ofrld 1:8! l “focused the largest Jersey shows ever held 111° 0001001 has boon ‘bio to sfioer-‘bonds wou.d in this way have fund provided therefor was $i43.- ‘mt or mills.‘ w such further sink-

“m d", _ as sen up or a n a next in the Maritimes. In the one hun- m" are 1ll011l<1od in the report ex- been furnished. With only one year's 12120 ymludm h - b ins Fund installment; as may ls

11" ' term of the Supreme Court; in the dred head of Jerseys shown out or cept the current assets and liab1l- ‘ paid coupons to work with however Dink} 1 cg- c; l; (ink and "eoobiflry o: tr years go by

. ' . » on o an . Th - > 1 -'-' '. yf other the charge was red to eight classes, Hal-old Stead, Char- 0105 0f tho Wotor and Soweraso there is always the possibility of prgsen; annual Sink?“ on}, 1 e respect u, “w, and ,-c.,_.,,,g., one of vagrancy for which ‘the of- lottetown was the highest money 9001011881011 and the Board of Schoobsome bondholder having failed to mum t L5 513 000 55:15 und Q- All oddliiolll $5 007 pcl lmnum ’ l s en , . onal sin - * '- '

would enable the 01%;: to begin pay- ing ofl’ the three zssues or classes o! debentures for which there are 3Q, present no Sinking Funds, namely, Civic School, School Board and Civic Purposes debewltllrrs.

Accrued Debenture Interest

The amount of accrued (coupon) debenture interest at the end cf December, 1931, was $20,787.45, as closely as could be calculated. This amount is exclusive of interest then accrued on Housing Commission lbohdson which the interest accruals are shown separately on the Bal- ance Sheet. It is lzkewiso exclusive oi interest accrued from last coupon payment dates to Dec. 31 on Water and Sewerage bonds.

The Bank overdraft, $60,162.70 in eluded at the same figure as that indicated in _the 193i published re- port, which was in accordance with the Civic bank book.

Total assets of the City are list.- ed at $1,202,304. The calculation is based on valuations many of which. tho report suggests, should be gone into carefully and the neces- sary rcadjustments made in respect thereto in the City's records. A care- ful inventory and revaluation of thl movable property of the City should,

at the end M, 1931 amounted wconsldcred. Debenture records were mum prior w 1931_Du,;ng me 1M.

incomplete, andredeemed debentures t9,- yem- a new issue of $15,500 was

of the total outstanding debentures can be obtained is by careful com- parison of the interest coupons paid

in Sinking Fund, $900.96. Install- ments are beng paid into the fund at the rate of $65 per year. Appar-

ing of the Sovereign Grand Lodge, which meets there this week.

the report suggests, be done thil year and annually thereafter at the

assessments are concerned, are in comparatively good conditions." Dis- count, rates. it is noted. have been amended this year and placed on

Christmas Cards One-Dollar- "a, of a m,“ owned by Ingtaham Dozen up surprising values’ 10w WANTED. IMMEDIATELY MAN . make arrangements for the meet. 31.650600. _ _ ; prices, quick easy sales, big earn- for farm work. Apply ,W. R. fwiailmerk summebfli: causgf ‘ii "Due to scanty ‘records? says the-Wig? (115319: fell-Titled ‘Ynilmzilrrfgs: marketed but 51mm“! 711111): 1.9317‘ close of each year's business. ~ ings, also low prices on boxed as- Dennis, Charlottetown. X 5V9 “"1559 e "l! 5 CAMPBELL-HAMM —- A pretty t, "and ‘n some instances," $11151 E 59""- - mellts will not apparently gn un- , _’ sortment. Send for sample book 5688-9-13-11. and front of the car. It is under- wedding w“ sclemmmd at 5L gizgzicnuy no ‘Looms atwan a greatuiccordingly, after careful search of m 1932‘ m order to retire an these T“ m“! satisractow . now. Premier Art Guild, Weliing- ' mod some he n 1,1, 1d u; . - . ~ - ' ‘the old records it is the writer's . ' ' iontc York Toronto BECOME Inna ° ° ° 3 W“ DunstansBas-lica, Charlottetown, deal of dfilculty was experienced, ' 110109110111959501193’ 1811mm» 111° 511m ' , Afw‘ 9_1_t!30_ through our ‘pecan Saints; shouted tothe driver ofthe truck on Wednesday ; morning‘ August __ H _ ‘opinion that while i: seems ciealiqy $040 should each year be rpaid “Compared Wm‘ various other , I course. Hundreds of successful who stoppetLnl-‘Tldmursh thmkmg 24th, when Mr. John Campbell son Mr. J. J. McKlllllo". 500190517 ‘ilithat additional dlben urga‘ angouimldnw smdng W11“ ‘mm and m‘ towns and cities with which the . F l H l t d glaiiegtegis ggflelllnfiflfba! had”? ‘hard’ tmnlsdd his hum of the late Hugh Campbell and Oddfcllows for the Maritime Prov-lags‘? $191? cagne Efhth “r I: oludins 1951- writer is somewhat familiar," con- I . ng n. ax. an us en cras e into the . _ as a ve escr- e e on . n. . » C1113 G C p 8D 6 M‘ H. w_ Nov‘ 144w“ truck The driver of we latterlnlns. Campbell got Westmolclalld inccs, left on Satulday for Denver‘ way m which absolute mflrmlitiqnl (my Marker; Dpbengures our- llnues the report, your tax rolls, 1:1 , . Col., where he will attend a meet- Standing, $1500, Tom accumulated so far as real and personal property ; F i i

‘ SELL CHRISTMAS CARDS CAN BE EARNED ' and paid weekly in spare time sciling well known line personal Christmas carded - Exprricnce in necessary. An early ' start and our co-operation as- lures success. Beautiful new port- ioiio sample free .Master Kraft limited. Toronto. dccpresenta-

lives wanted small towns also.

towed to-a garage.

King Square. 5660-9-12-31

T0 m1‘ -. noose ls nouonas HERE FROM TORONTQ-Mr.

Street. 5677-9-13-21.

HOUSE T0 LET-ALL MODERN conveniences. Apply 6 Upper Quegn, 5333-9.13-11_ ing representative, spent the weekq end 1n the Province. Mr. Keenan

T0 LE1- _ BED gnnm; 390M’ is a regular visitor here and knows

Rev. Clarence Pltre, pastor of Kelly's Cross Church. The bridle , who is only seventeen looked charm-

w, 1-1, Martin, -m3,]13g1ng djfegflgfglllg in a gown of white crepe du. Wednesday mornlngfor Halifax eh 0g 51mm», g; pbggep Limited, Tm- chene. with hat to match. She was route to her home ln Si. Johns (mm, and My, J, s, Keenan, gavel- attended by her former schoolmate Newfoundland.

and friend, Zilss Kathaieen Hugh-z

‘cs of Shamrock, who was attracb‘

ively attired 1n pink silk chiffon

Miss Peggy Joyce who has been during 1931, with thoset Zhic: “slung Charlottetown as the guest be presented for paymen ur g

Cr Miss Marla Mum, ,5 leaving following two or three years; and for this reason. as well as others.

it ls urged that adequate debenture and coupon registers be installed ‘without undue delay."

I

enily this fund will overrun. 1n- stallments at the rate of $21 per year beginning in 1032 will provide a suthcicnt sum toretire these dc- benturcs at maturity 1n 1940.

Patriotic Fund: Total debentures 154,000. sinking Fund accumulations, |$l,740.3l. Annual payments into the fund are being made at ‘the rate of $95 per year, which apparently will

Mr. Leslie Hughes arrived in the city Saturday evening from Dal-- llousic N. S. on a short visit to his

sinking Fund

a much more equitable basis. As- sessment valuations, lt is suggested- should be carefully considered in all cases before being included for rate making purposes.

“The accounting system," :he re- port continues, "in the writer's op'ni0n. requires complete revision, in s0 far as the Clly Treasurer‘!

' l’. i-l. W. Sept. 3-6-8-10-13-15-17- suitable for two, furnished. the Island well, but this is the first with white panama hat. The groom 1 d. - 704244- omlmd 11W?- APPW 5119-11110"- visit of Mr. Martin. He is very much was ably supported by his cousin, pflfollls. M1‘. and Mrs. G. AJ-lughell‘ The mm] sinking Fund‘ 1m“ mg not produce a sufficient sum in cthcc is concerned. The 80110111 f ii 565440134" impressed with the fertility and cvl- Mr. Elmer Campbell or Mddleton. Prince Street - gmnilnmn sgfégnfoiasomgndsnzi p; 1942 ,3 retire the issue, Accordingly ledger should be rc-arrouged and .1

F0! S118 dent prosperity of tho Province. After the marriage ceremony the ———— He“ a ’ ' ' ' beginning lb 1932 the Sinking Fund the accounts rc-clzlsslfiedhaddltlonal To L" “' s“ Rom" “UNW” ' l M 1v: B 1 di trib lb for 1031- 0n "115 00515 the "e1 0°00“ ' cl tc" and the sub- low with modern conveniences. The? "mamed 1“ “mmfiflde ‘We’ Part5’ "WWW" 10 the easier" Pa" 1" s- ‘ ‘ a“ s u r . t m d installment should be increased to accounts opens . o -.

01110110111111, SUITABLE I0! Apply Gordon wylght 123 131-13115- Sunday, visiting the north shore in of the -pmv1nce vlgmng Montague Pyroil left Saturday for Saint John, indebtedness of the CW 0 9 e" $110 or $15 additional per year’ and 5341M). books should be remodelled. gimgiuggmoégg" 1°‘ on Road. 5841-9-10-31. the afternoon, viewing the huge and Georgetown returning at nooyfto conduct a dry-run test and’ in- “(A931 15 fotund t? bemfléaggéégiggi so contnllcd until 1042. so as to provide for a more com- y

1 l breakers 155m“? the “on” mt" to the city where a dinner beiittingllellds 1° 0901"" 1" "b13110 W" “Y5 e rep" no s a '6 51,11 - Mqnumgnt- sinking plcte clrlssifimiion of receipt-i ""5 ‘

' ‘ ~ ’ ' ~ iasses of debentures have no sink- 3 C“ ' . b1 the 1

ma sacs - OLD ral- Mllfitllllltfllll wm“t““d‘“g “h” m‘ 5'0"“ °f ‘h’ the occasion was served at the Jmo- ° F nd m latlons $2,141.42; deb- expenditure. M10 "105 0"“ 0 - Ens’ 5 ' ing funds. This is clearly set out in erturezcgitsllandmg’ $11,500‘ Prey monthly totals t0 be carried mm the