FORGET INSIPID TEAS! ins Ri onarrut xix By JEAN 5. CYRIL CASALISI ‘ _ . .. . The Riddle of the derless Horse NEWS or MOBTIMEI —iny futfnor likes run to stay in , l N . but I had to look -; “ER InthemorningthexewunowlaftAraslokoow..soIoa.rne . THE RIG 1 of Mortimer. Malcolm had inst join-land I cauxht a man inside the ‘ the Recoulles at breakfast when house. He got away. but I'm quite the telephone rang and answer MORE SATISFYING TEA seemédtonndap simply. “l-Ie was drowned. hkas been found near Maseru. t e he'll drive us over to Maseru." .-_‘.p,_._,T_. ..-. "D9151 the sergeant say anythln saidagain without knowing where he going. There's lust thankful for-— puts an end t that other nightmare." They reached shortly before nine o'clock, an the farm shopp But his comm in half an hour. the Rccoulles with disfavour. as, faced with hotel. stable yard. c crow ohanningb whey cart was in usual place beside it. The yard w MESSAGE FROM HER. MAJESTY Till QUEEN, T0 GIRL GUIDES IN CANADA to his surprbe. he found Tom d HAIJIFAX. N. S.. 15th June, 1939 My dear Lady Tweedsmuir It was s'_‘".h a pleasure to me, auring my visit to Canada, to see so many Girl Guides and Brown- ies, wherever I have gone. I have been glad to see them, not only for themselves. but also because their presence in such large numbers. and their obvious pride in the great sight of industrious hand. “Be eweiled native. tgou 1, amiisediy and t indeed." very much. looked up smiling. flourishing in Canada, always continue to bring happiness to -Canad- that it is I hope it- may do so, and W them and to their fellow do, for I am waiting for my horses." lti/Xflalcolrn watolgelng h‘im,mam}l1s;<ifl:y e contrast tween e 8 idem’ very°i“in%‘1‘;“c°‘1:,‘é’;°’3lr,5£ ring and the brown hand. message from me to all the mem- ‘'5 of the Girl Guides Associa- I am Yours Very sincei-ly ians . Would you, length. “It is very bad, Master. it. Wrhjgn the re-entexaedmthg in ace was ea wearing a in his expression relief on me 1'. whenlhad lace him—and “Moi-timer's dead." he announced . blankets. And, Man His broke open in police want us to identify it. We'll have to leave directly after breakfast, father. Piennar wants us to meet him at nine o'clock. and drownin that Mortimer must have been dazed by his fall. and have fallen into the river accidentally. He must have wandered down there was one thing to be Malcolm saw Adhemar and Cor- neille off with Pienaar. He had ar- ranged, at Adhemar‘s request, to do 1:, bad for not be back for at least two hours.‘ and he eved the empty dusty sti-eets|c;-op B dreary wait. he walked back to the from the road. Mr. Green. my | an He wandered out throush the house wok 1; g,w3.y_ Buggies and cream bad 10,”, died the restricted space. the best ghlng u: do. and that is not . We lall. My father says there were some far corner but Tom was not in hisl as alive with noise nad bustle, andl een can Malcolm strolled out to the street 35. ’ where he had parked his car. There, about . U5- tcr in hand, hard at work on the car. M.alco1m..st0pped. for a moment to watch him, surprised also by the a ring which flashed and glinted with every movement of his he ‘ Wfilkbd up 904' “on?” a boy. “T'l’l8.t.'s a._good idea, Torn; thanks And he went on with his work. a. bad business about Baas Mortimer. Tom," he said at I hope nothing bad has come to Baas Mor- Oorneillfllcertain from the way he ran. that he wasn't a kaffir. Man. he was blanket and he threw it hands on our own . whoever it was. father's voorkls." it was one 0 "Well " said colm. wondering what was coming next. l “But. man. that wasn't all. ru tell you why rm bothered. The day -after you and Corney came to our house in the middle of the night. “I'll take you then." said Malcolm. my father found Mr. Mortimer‘: ggriding whip, and he brought it to the house. He was angry about it, and said it showed Mr. Mortimer must have been on his land again-— he didn't like that you know. I said. ‘But. father. Mr. Mortimer is lost and you know the police are looking for him; you should take this to Pienaar,‘ but he would not, and when I said I would take it..- man. do you think he would let me? 0IHe said he'd be comin to town for Nagmaal. and he woul see about it Brandfontein himself. I said it might help to find 11 , Mr. Mortimer to say where the ‘Whip was lying, and I said. ‘SUDPCW Mr. Mortimer is dead. it might make you to have_that whi .' while he waited. but he laughed. and said he coud ons were finis-hedvbegin to be afraid when he had could ', done some bad thin 8... “Khan did your father find the "A th to f u ruit, not far t e p o o rsp mm“ {looked up that whip in his voorkis, (1 th person who got into‘our C It makes things grid 1 don't know what's ec le in our 5 ruit last night. and p wasi)i't just a kaffir. M1”. on tell me what I must I wanted to speak to oomey it, but I mus so back_in a short. time. and comey wont be back before I go. Do you think its the police‘. %1d?t'hey are sending to trap m a er" "But,ylock here," said Malcolm. “the police say that Mortimer was drowned. and if that's so. why should you be in a difficult - D one ofthem "Hang. man. but that's nonsense- .to sav that he was drowned. Why. the river is far from t. he road. and Mr. Mortimer sat a horse like I Hottentotf‘ "Well.the police I And there's nothirw, he didn't. i< there?" (To be Ccntinuedl ..__________ Household Scrapbookf. § [By ROBERTA LEE) E “1”zAB_"3_T___.“ 3- timer. M master and my missis like- - ’—"‘_"' him. an he is a. good ma.si»e‘l_’1-" ma‘ . .. . Baa;'r’:§a:o¥t°‘ir;ie!¥'1sa'vel¥;‘odyheh.:s been Th‘ ’°“’h‘ P°l'“ ‘i. foun ' ‘km any and .1‘, "Dead, Masfcr?" . Wm“ °“° ‘‘ m S (3 v “Yes. he was drowned. nu body iJr§3ii=il}i‘erslgmp0kc‘1{at:e1rr1';n5ln_f)ee;iI fgwhglaf .. _ ‘x. gist. §iiu'§gi"in the river near Maseru. pm 3 “me on 3 com plate um R/Pill’/'.'4.S'IJ' I am sorry. wh‘n YOU 35,-V. QUAKER Master." working more slowly as if Dollde over M01'l.in1E!"s death. When at l the car was polished to his satlsiac copdpgr trinket worn by natives. Tom," he remarked The boy laughe hand to display the stone. “It is 5 real master at the quickly, and found straight up into the face of Japl van Stcllen. CIIAPTER. XII’! JAPIE IS PUZZLE!) Japie's first D0!/BIZ-' your MONH BACK . . . if you don't agree OUAKER CORN FLAKES are lhe most delicious corn ilakes you've eve. eaten I for Malcolm it was an awkward en ALVA“ told on a money-back gunman files‘ of better flavour. Quaker Corn [Inked now make lhil special ofler to win new fr-in . Try Quaker Corn Flakes. If you don't unfit they're the man dellcloul. lull return flu partly and package to The Quaker On: Com. pany. Peruhorough. Out. A cheque for double It prin nu paid will be promptly mulled to you. Only delicious Quaker Corn Flakes Ill wax-wrapped and triple-aulad for uuigbl-[nu-rbc-non ctlspneu and fnsbaau. iv only Quaker can llolroo an Inn nuhmoua bocuu In-udlohd with healthful Vitamin ‘'0'’. order Qnllor can Plain in- ing he was drawn aergeant_Pienu.r " wnedl" Jane’: voice [scorn ul. Don't you believe it.” on. "it's a. bad b bothering you about it. “You think he wasn't drowned?‘ "I think there is a. funny oing on; and it makes it v or-‘ me " Master. I did not list around the room a a.t‘s a. handsome ring of yours, (1.. and turned his diamond. Master; my mines gave it to me. ossed, so he real- horseman had stopped beside the car. He raised his head himself looking words proved him to be innocent. of any suspicion that " he was saying. th newt." Mortimer? You've heard one of Mr. dimming‘: boys told my hard boy. And may are any- aaid so when he was 11 thlt MAJ l 01115 El . I was co in c h i cry ll!-Yd Look here?! said Malcolm. "We'd “IE '0 CI-lk ‘ ' " ' f If th path stays I ‘k‘59u'i;};1fett‘ilea8p0lice nthls Eajiigntlfa 1i1syp°ci’§‘e.s not rciin together: " D mornine. and th probably know." the 1e 3 volnt has been WW“ ‘- “My master w be very s01Ty- . Fly Killer He went on with his dusting. ring d by placing dish contam- ground F'lies may be kille - ing a mixture of cream. ti h t d back a pace to &d- black e er. and sugar. CORN ruurrs m,..lr’§ i‘°v.’w..’*°“°*°°*':.*..'*=.*."=°..:“..::.*5 ” “i .. 5.1,. o ner p - o c"‘PvMonFla . sidergd ar fltglgxf reward 101’ the The bleeding pot cuts Can Ollell , ; are Nmmh voluntary work. Tom aoce ted if-_ be stopped by applying quantities ,- ‘; W ‘‘“l' with asmiling,‘Thank Y0“. aster. of 5513 and flour, spreading on ‘ - and as he did so. Malcolm noticed thick . Salt, of course, is tem- that the hoop‘ of the ring looked re- pom, pgmmi to .41 open wound. markably un ke the usual brfl-is OI‘ _____.:_.._ Are You a—Victim of Frayed Nerves? burettor of his car and. like all true motorists, was soon engr ' much so, indeed. that orally heard his name spoken, d in that a e — .._.__ ...._._ Turn "Aches" Into Vitality Poor Mary suffers tortures with her nerves. but Bob’: sure it's all 3 her imagination. I Wrong, Bob. Her as es and pains. her fatigue are as rea ‘as the chair i am’: sitting on. ' A shame. too, for nerves given , the proper care can be a woman‘: 1 greatest source of charm. energy. But so often——modem living being M"‘l°°1m "area ‘L mm 1“ "m“”°‘ as hectic as it io—nerves are driven mant. " tcll ' , M . Green." .3: ie went I you rusiness thlapand it's me” a lot. I'd like to see, to the breaking point Learn to let up in your work, any the ychologisis. Dawdle a bit at lune enjoy a leisurely tea. And in play. too, take it any. Don't tour strenuously into game: or exercise, IO often the case with the high-strung‘. Stroll. don't hurry. when you wal . Worry? Another enemy to nerves I I ,1“. Redirect the ener you pour into mm, ma uulau netting. ve an outside .114 an it interest. oin a club. And such an §§5':=.< E; 5? interest I fine antidote. too. for davn, filled with petty details, an- I: meet. \ chain a nervous aches and jit- ter: for a ulthful vivacity. in our 32-Page booklet I well-known phy- alcan e lain: nervous disorders. what to 0 about them. Give: 1: r diet and b care, advice on - loiania, itrita lity. nervona indi- Name strut Adina: ........._.__....__.._‘_....._......._ .OlU ta ile - I ‘ Full text oflreport of Hours. D. I". Archibald and W. A. Mnrrell on audit and investigation of the City Accounts, continued from yes- terdays Canadian: In preparng the Cit. Statements for the year ended Jyanuary 15th. 1938. expenditures were taken into ‘ December 3131; 3'! else the prepare n ear ended Ja/nuary i5th, 1938. whic due to missing vouchers, etc, would have taken a. lot of time without corresponding benefit to the city. This Balance Sheet. is set out. in consolidatcd form. also in detail as to Current. Capital and Trusts. Reconciliation of Surplus Ae- count as at January 15th. 1938 (3) sets out in detail the various ad- justments from the City Printed Statement; as, at January lsth. 1938. to the Balance Sheet (A) attached. These adjustments, with the exception of shortage, are mainly due to lack of even an ordinary bookkeeping system in the City Clerks‘ Offce. Revenue and Expenditure (C) You ended January lath. 1939: This for the reasons noted above includes in addition to the actual items applying to the year. ex- penditures for the first fifteen days of January, 1938. EXPENDITURE AND DlSBUESE- MENTS While Capital and Civic expendi- tures and disbursements aresetout separately in the attached state- ments, to prevent duplications in this report we are treating them under one head. During the year under review disbursements were made by the City from various Bank Accounts as follows: Airport, Civic, coupon. Direct Relief. Port Edward. Per- manent Works and Lord's ‘Wharf, Government Pond. Spa ark Culvert, Utility, Victoria Park. Vic- toria Park Breastwork. Our examination of the vouch- ers supporting these payments dis- closed a very unsatisfactory situ- ation. Payment after payment had been made out of City'r'unds with- I out the formality of obtaining the approval of the Flnarico Com- mittee. and in some cases there was not even a voucher on hand to given an indication of the validity or otherwise of the bursement. There were several cases where vouchers had written on them wha to out to be plan forgeries. A brief inspection of the vouchers for 1937 showed that the same condition existed with regard to lack of pro- I‘ err Special iA"udit AndIftv_e_§igation he had supplied all gravel purchased by th excwtion f 6 in-that statemen of sand and s lied? in 53.31.03. As porting three dealers, stantiate his had su lied gravel fact that we posed man supplied In an used in City that the be too great accounted for roan gineer’s office exactly what They could go Rcgardi ward, we foun value of the the oject. this tern are be obtained. the Civic of this difficult sence of your per approval. although as to the uestion of forged signatures in we are not in a position. 1 ted th ' u we have not presen ese V - drs to the Committee for verifica- Certllled Bllll As the minute book states dis- tinctly that. at the various meet- ings of the Chg‘ Council, bins certified by the nance Committee} were ordered to be paid. or the. previous payment of such bills was approved. it follows that. for I‘. considerable period been paid out by which the Council know absolute nothing. It would appear to be one of the first duties of your audit/018 to report such a state of affairs, but apparently no such report was made. Because of this condition. it was necesary for us to ask the Pin- ance Committec to inspect 8“ vouchers and confirm those which were in order. When this was done. it was found that the majority‘ 0! unsigned vouchers, ~ or vouc em for helping him with a very beau-ing irregular sig-natures.‘ were- who wanted to kill him." He won for rfcetly proper payments and off. coul be passed. There were a few Malcolm. Vfl much at E 10059 vouchers. however, on which it was and. started ti eri!‘-K With the 093' difficult to get information. ve an? these have given us a SP8!“ deal of trouble in order to dis- tinguish between those which re- presented actual cash slmrtaees. those which represented payment! which were impro r. but actually made to the paries alleged to have received the money. and those whictl‘; were apparently proper pay- men At the time of writing. there are two Civic vouchers, in the total amount of 8225.00 which represent actual cash shortage, nmi two other Civic vouchers. amounting to $309.65. which are carred in Sus- pense pendin the receipts of fur- ther informa ion. In addition to is. Port Edward vouchers to the amount of 8356.50 are carried in suspense until further information can be obtained. Whether these will prove to be further cash short- ag: or merely prroperpaymeritsfor ich there is at nt no on- lpueht justification. we are not in a position to say. rotted slrn-Mm Most of our difficulty with these vouchers was ill‘ 9 itenla of Sand. Gravel. and stone purchased for various comm are . In dil- cussing this Inc or, we shall. 101' purposes of clarity man an fur- ”i‘.‘‘ ’‘‘?.‘l‘’’‘“ "’i‘..I.°a' ."“..7. J; c uea gram 3 1' certain dealers. for which all docu- ments were found tube in OM91’- Apart from these. all puxoh . we tly made from ldealm. It is nooeflary to . patently, became nun vouchers are mission I some of tho. uncalled area and the nuns um the only indication as of the ve3¢‘i.or in money has the City whorl? 311? as inter. of error that this distribut and is fact that thfi port sets out .5 ent for eac act materials used on finitely that the different is completely In addition vouchers, we in detail .and stances. which were satisfaction h the wry spending of C overcome, the proper (a) condition I'B€£ agent. one to firm 1 and .€.‘.’i"t.""" tor.- to 0. special 6011! u and no bills of the requla less than the total amount to have been paid was not the case. and we found discrepanc value of materials stated by, the Engineer's office to have been used. and the value of matei'la.b paid for was $1,435.32. This appears to due to weathering and petty thiev- i out of storage. e did attempt further in checking this item by they could not attempt to state led by persons other than the e sand and’gra.vel contractors. mentioned above. obtained from the City Engineer an exact statement delivered to the t. and found 55.50 more for stone than the Engineer states was delivered at Vouchers making up count till further information can With regard able Mai: tbeenbcorrected. but in general. ls em a the distrlbuti own in We‘ be eve that able importance payments is exact same difficulty exis to Capital Expend h project. but. in the nce of any system whereby the City Engineer verified that the ex- is not possible cost of materials as between own as between Capitaland civic. number of cheques made “Bearer." These were sufficient evidence found to indicate that the pa actually received the money. use um so settled to our irregular payments set our above. Immediately on discovering these cheques. we solicitor instruct the Bank that no more "Bearer" cheques were to be cashed. Buecommedations In order that this very unsatisfac- a central purchasing ipt of a. written re main wit one to be kept by the pur for-wardd in goods or services not obgin irtiom (c) Acoounta‘ w n mo dbon a _§§ the sand and the city, with small 0 the few no t of the amounts avel which he had 1. e total amount of this was only $15.06 ur- to so it appeared to sub- siatement that he all the sand and question. This statement was further substantiated by the were able to match four out of the six cheques sup- to be paid to the other two den-lers oeninst items in the state- ment of account with which this attempt to check this matter further, we city Engineer's office to make up I surnmary of all asked your sand and gravel projects during the year. together with the amount re- maining on hand as the end of the year. These amounts, when valued at purchase prices, given as proximately the same fig- ure as t e total monty DB-id out for should have sand and gravel. Such. however. it between the 2..{i’}Zl5“§“3“§".....‘.‘.’...‘.?°é to go one step received for verification. but had been purchased. ber stam , prov space for the _ date rece ved. the t-ura’of"& , gt head of the department recel not cause sang‘ the ;es- usion if 5 (d) These’ be resented to mitaee for up royal, which a prov- al should not paring the voucher with the requi- sitions. and ‘making sure, by eral initials up had been com uulred. ‘ms accounts record. passed. tlieivt scntcd to is in support of s requ and His Worship should guard against signing satisfy himself that the reason for making any such payments prior to -the passing of the vouchers by the Council, is good and sufficient. REVENUE TAXES utter chaos. d that this was sup- Here again we of Fort Edward pro- that the city paid quantity which the still in Suspense ac- to the distribution gymenfs, we found check in the ab- City Clerk. Errors which were clear and unmlstake_ E0 the degree may still remain in ion is reasonably not of any consider- in of the total of all Civic ly as stated. The is with regard itures. Our re- exactly what was paid for were actu- any given project. it for us to state de- the distribution of Capital mpenditures. or correct. to these irregular found a. considerable out to all checked a few in- was €XCePi l ave been included in bad the City with regard to the lty mone may be following n our opin- in a general way the llowod: rchases should be made by authority on uisition Lom roqui the the be retained Mechanical equipment, which tstheauditcopytoboloake compartment automa- roquiaition is written. wt should appro Wl‘l2h0lli: llloh memo 01 the number: ' rooeiv ll - given whether .1 of January 1 1939, check f1.r-at act amount of this was established. trol account for the built up which amount of the levy. the amount of id in. discounts allowed, the ns ordered b the A l d the total galanoe 0l'p‘P::- u an es remaining outsta end of the Year. course of events, this work should not be difficult. but the circum- stances we found in the City made a great deal of detail work necessary in the step, namely. the of taxes levied for the year. Your-..Clty Office h equipped with a mechanical system for setting up the various assessments in the Rare Book, and printing the names. ad- dresses, and assessment on the tax notices. This system also provides is supposed to be an errant copy of the names. addremes. and assessments as they appear in the Rate Book for the use of the City Assessor. Apparently the Assessor is expected to keep this record, cor- recting it during the year as he is making out his new assessment. and turn it in at the end of the year when it is used, state, as the current assessment from which the new up. This procedure is supported b a Minute of Council dated Ju 1936. and further. a with Sec Act to Incorporation. As stated pre- Vlously. however, the books current- ly] in use do not fully conform to la 9 requirements of the Act. Two other factors enterin turn are the prepare ion of a sup- assesament. which accordance numerous changes I. at appeared to Assessor’; book - y in the , h the fact that it is re- turned to him for further correction if he so wishes for his own conven- be neoeesar together wi ience. after the up, instead of being kept in the cty Glerkwigiffioe as it should be. have ’ made take this book the 193 Rate ion of corifus were able to sutisfy ourselves that, on the whole. ratepayers were billed 0, for their 1938 taxes th the assessment ,.§,_f" which them the int 9°...“-*.': as“ c e chairmali of the committee in charge of the department purchasing the goods or services. accounts should then (1) when accounts have been so are ready ers that have not gone through the procedure outlined In the case of items set by resolu ion of Council. it Here we found that lack of proper methods of accounting had produc- ed a situation that is little short of Due to your system of taking into revenue all cash no further than the in any report of materials used. which we have mentioned above. Fort Edward Project a :11; stone used at Fort Ed- t app ed to arrears or cur- rent taxes. no pr counts have been rears. It follows from this ave been ap Annual Reports ooul rect. and we found that such was the case. For the year under review. ended from Assessm Records in order to establish the ex- aim gr-inted as a copy of easary for us to do, and establish E from it the amount of Assessor. We did find one can in which a co in , y, accor n €i'l““ "‘.‘2.‘.§’.?.’i°’...‘;'.‘?..‘3.“’°“. °“ 3? “E3 the Xgeaborb Record. but E in tials of the ever, was not the Unauthorised the Finance Oom- Office to make given withou com- Rate the sev- arlng an it. that it otely checked as re- ahould then be they were levied, qui e worthless at summarized these to be pre- the Mayor for cheques. Woral-i in the amount of for Tax Anrears cheques for vouch- made up. but have ' laries and other to pay these before b procedure, but well as at January In arriving at the .a.ircars. we have received on taxes r. regardless of pmcuoe 01 me 0 er control ac- ept for tax ar- that the uncollected taxes in in your hard y be cor- items. In valid we attempted the 84201111 I , to ant taxes levied. Once a p r con- ear could be woud show the mat disco which are c Law C8-Y3 mm‘: M the in assessment In the normal extra consi a records of order to estaiblish amount over any discounts rnent did not ITO I merit only cred surf lent to or a discount. As them in added back to which the led had would eir in its correc Rate Book is made ly 13?» ass to be in n 43 of the back to the taxpa full amount oi s We have made check on into the pic- is tc summer and re end of the year, this matter of tax assessment is made out impossible to two years after it . as it was nec- the assess- tax la for . It lofsrmarsof cernod. ‘'5 It is difficult to this as- into Egan of Municipal uld be Iblblllgg Rate Bock ex thissitiulti isb «,3. . airabic §i':‘eram’§€ii’:zon."itwou'i'ia. 1 J tuted all or the changes. such it We found that, for some yearn, it hasbeen the oustcminyouroity sessments as orfiigirnally set ‘lip irtihthe Book,.w are no au or- iaed by the Appeal court. Thk prac- tice is absolutely beyond the wers of the City officials, and. in ailgition to to confusi “- ductions back to and including last, and find that the included these amounts in go back of the year 1334. In view of all these circumstances, it was necessary for us to establish the amount of tax arrears by year y examining each mama 3001‘ and 118‘-1118 the balances unpaid as at January 15. me, as to get. a picture of the during the year under review. as Well as to set up the proper amoun of unpaid taxes on th mum sheet. We have set out so the arrears for the year 1 34-1998 inclusive. and have grouped mg 31-. rears for the years 1933 and prior. amounts shown by the »which no interest has been 3 It has. apparently, to arrears of taxes, and, for this reason, we [did not feel ju.st.,Lfi3d 1;, spending the time necessary to com- Dule in detail the interest on thesc _ view of the mandatory pro- Vl5l0ll-’: 0! your Act of Incorporation | ti.”.’.‘...‘°.‘.‘..‘t"3..¥‘.: ti.“§.‘.‘..l‘.-...?°"°'°.*.-,,‘"°. an o asto whether the on. p on Nvelpt in full taxes without taking interest into Discount In doing this work, notice is ilaaveblbeen allowed or the rate of digcourft aisnsiefxlsg 0‘ of the City council. As in of the unauthorized reductions mentioned above such action was absolutely boyon , l-he Dowers of the City officials and those taxpa ens” who rs. onare alewpay to the City the full amount of the consideration which they received, In actual fact, all recipient; of ‘ugh discounts r. all. as their pay ment of taxes up , it’ could my be some evidence that these over disccrunls had acceptcd 800d faith, and were not Wm of any wigéiisdoing. we have the difference betweren the discount they received. and U18 enoush to con: itlirtzuiiit flout full with correct discount dad In those cases where discount has been allowed on payments of mg arrears. it has been nectxsary to add amount, given on ya;-‘g W-KN during the year. but arm the close of the discocnt period. absence of exact, memoranda. in Rate Books as to dates of the dlswilnt period. butuiagrm the The '::1ll01llnt of over discounts 30 compu . or th yeag‘],9 lllfilifilve. was $5?035.6l. 'I‘l::iis,waxi1gg to e amount of taxes wlthmrt authority, make; ., gnggbjg annual drain on the city apvenug, Tax Arrolrl There was still other pears to be of a serious natun. is the fact that there were certa- cases where taxes were not full. but the balances rem: Dnid were not carried forward the sllbsefillli’-fit Rate Book as ar- rears. For this reason. were hm billed to " “XPQYGYS and. an tly Noam otciyror-' otten Ev the Oil.’ Offiozlwo have , uah ur taxes. been sent to the taxpayers con- tu . . ‘ . , . o1;.ari:3“bein¢'rigtd'm f V _ ._ A A “‘_nuin no. at case. Reduction: inu- on of the *1" “W ‘“.i..“’.' goéhcuhh mu I am IIWE] p‘z'\ese“.l.°1 33.’ navi ‘mm h°m° *1 swat deal. but ' unauthorized household expenses cont'mue and. ' ° “hr: must be paid each month. the bill; which we have This presented a problem to my-: not attempted to wife and me until our banker Sllsseated we open a ‘joint’ ac-~ count on which either of us could , draw in the absence of the other. a ual Rate still 15. 1939. in order tax summon Now. when I am away from home. ' my wife can pay her household‘ bills promptly, by simply draw. ing a cheque on our ‘joint’ ao- count. She always has money immediately available, because I _ have arranged with my finn to deposit my salary on pay days. I’ is e fl oe rately amounts of such taken only the books to dded. never been the to add interest Incidentally, the cancelled. cheques are receipts for money‘ expanded. and the entries in our ‘ ' cheque book stubs help me tad can give ai . or arrears oil make up our household accounts. , when I get home again. Should you or your wife wish in open a Joint account for ur mulual convenience. our nl branch will be glad to arrange it for you. we d iv‘.-an .:1a :3 ‘it; has 5 THE ROYAL BANK? OF CANADA wed’ this not entitled to - i W‘ not be oonsid- l ustify the giving are up to pleats of V1 accounts only ual tto have ‘D0611 slgzllo uctcd. '5 account the cunt. no attem to in the oxiztnect ' curruit ts mu: ockonluch oloaeod 4 reduced W 1%.. id unn into DESI!) N. I'M en's a -little informal i’ won dressed infant. mslno Indbilll ve set out" in ‘a. few "°§é‘.“l..“‘f;.;‘.°..‘.?.‘:.“"“..°.“‘.‘.‘:i..}*“.' “"“*"' in accordance M" “main ‘aw m“ ‘’-‘'‘“y. made by the firmmh ,_ M‘ n “W concefie on their taxaswhichwere mp be ‘time t. and pants. ‘ materials needed 0! 3’? . work Bureau. Char 0'«l¢l°‘V“ ‘ _~ llll. ‘ / » ro 'ai..n.._mu.‘.... ‘Guardian