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11'�; � , 'a Wfflairs. They have increasing re4ponsl ilbilities in fe- to preventclerlqa�,errors of posting. , OR
igzation. . , , kn6iv�kdge ot ftudan4antAls, � -, ,ance to the u�xt'O.ohir "' � " , ""01,091- - - Lat, �
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K- '9yi : child,il particularly if the me0iods of ,ceqt years as public measures. This massing Vb�talo in relati6h to th6' s�r . . � , �,V-r 'ha's .not. V.�e ,-i
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1, ,�� . ever-�Xpandfirg g � � ligible things I have , W-1 n affk� UnO ... Is to 0,017 0# 1114 P� 414�hVW114.. ' I -4 .
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�� w. .: � their personal-Y'liaws. tension of the'audit to aN revenue The foregoing, resume indicatesi, - . � nece I ",o breeft, "t" pro to, APYIP I. ti o
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. .��,.., , . .. Ra"Our and, senI have. more dqpaRin)ants. 'Some idea a the large part from ordinary roxxtin% some safe -out of the outstanding orders column, situation whieh your noriml ;�#d na- allou - It-. is I ssa . f!"Ic 061h -det,eriotation he inuit &- . i
I... "..: , ,- d1i oj�e. ,ignited the train of powder, ' . sinice -it now becolmles a die -finite, trans- 'tural abilities c&nnolt surmount. - from the"'utilitaAan point a - -view. I ,a - � " f . � .
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I th ff4&ld to be covered is Oned when guards of a practical natbure. - Their, . pen on *,4� you 44n Who 'Makes ,
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1'�� . - wetion� I � ' ' . I trust -havle indieak,I?d $1 ' "A '" I I I I x
.
s � e, ,i� the high heavens, the fam, �W. Bift'it V ing con. tfA I . . I . .
�, . liding . '. I shall ,i, @ave joi frqTa.-be* ,,��r* - , I
, ',�� � you Consider t1hut charities and pub- application in cqnnecti6n: with other . . .. ' .1. 0 4.01'.4bece. Inl4i*w'" use of
�,Y� . -famous - A, system adapted to thefequire- 'interestin-Uphasps of auditing -As k3w- sidered" qu Since . 1deyiped- '.. ., n. I - - ..
11 ,��, - ops and in in -the city's gov lie -health, tuberculosis, infeptiou-srand receipts by the collector, where j;he, , , my untested 'mal" � means, rev&sion; and. I "
I � it, and in the aftermath you , ' ' " ""' pieis. . hospitials, -formerly accounts are controlltd, by rolls. or ments of civic ex"nditurep in4jc411 plied to municipAl work. A, .j*per of system many OF111W -acquaintance-s", ltlsho,Wd.��e, - ow �A.. I
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R ,� I ernmet ent* dilse I. bom� in'. .. I I ."t 09 1�
0"'� � , professionally. m for a -brief description: . ' this kind mus� be very largely, - a lhave tried to detain Tqe. None has W,hich � 0�
If... bave often ben4tted extraneous tq ordinary civic businesi; ledgers, � is similar. Tax6s, and lip�al .1 . yield. o-f0eJuipg4e
r " . . ' ppropin, , ns succeeded. This has, occasioned 'mu6b fowhllrom I � , ,
i i
� -i'I", � . . 'Retrospectively, th 'vle all j,equire spscial ,_gaffs to adminig- improvemprilt ,charges are secured ,b,y high,record "egg m1achuld'? of ft. , . , j,
!, e history of ct A *W& ""' account is credited mattei of restatebwn1t: One gxpm- .
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111 " "f, ith th .ATn1qanV shbvim. by :the b4d-� ses one's thidtights from" the store-' wonder among them, 40,-, -yet' I., da; "'
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I 11...'�, mAladTA-j6stt=tiq]r, , � �1- -ter the=6 for, as phases of civic uh- Hens ori,property, �oe given preferewe ., e , 1! iday, wightated, ,was -piobably AbMt � -. A
� I , , , ", �%, ,_indicates t6 . , .
"", � -, " 'Pensive'nAtu ;ti� aelm,ocrat - dertakings, they have come to stay. agxln�t ' * representing departmental all6t- -house .of ex nce according to' his say that not -one ,has,"gu ".'ted me .1 � eggs . i,n. a yeat�- 21k
Wr� . �, � , r� 'of le in assets, varying -in. duration get . . I I 'n,M __ i� .. _ _ - - tw'0 dozen .
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I.. .., .,, ..-Aitutign of self-government- I be- In addition may bia mlentioped, the ex- ac�cording to the classification ,of the eAts for the year; a subsldb�ry reg- iniperf ect You will -have other of havi, ,:'�r §ys em For this desir , . I .
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Z. . . ' 1 i� credr _44 ... �; � ...", I .. � -1
'�. . ,li"e that we are all intimately ac- tensioii.of the field throuvib the opera- tam . � . ,.. ister sbiowing'these in detail. The knowledge, ,other, evneepitions%,'. and able state -of affairs .give enti ft . Health of )Nultry Flocko If I
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- I , off Q,
;; "'.: , ,ettin4j (Wi is, of course, a paff oth4ar: indt-hods, but you must xecog- it tD.the use of the word "Good-bye.
� quadnted with stories of great finan- tion of 'housing Appartments, public It will be the Auty -of, the, auditor Mormal -health., is essential' in 'a I., 1. ', I .
, , _ - Receivaibl A' opriations nize that -versatility of method adds I therefore retom1mend it. I
...;,* - 1� . *ial losses, arising Out of ofl5cial. utilities, exhibitions and air -ports. ' to gatisfjl�uilself generally that eol_ of T."es e. TIM I I . - .. poultry flock because -illnesif l6wers f I
1. . I I and 'play, and that Four -go to the door�. .If you -think I .
I I. apitude on the :part of those ap- The spearhead' of the audit is di- lecti6n of taxes is ,effected prior to A o is charged with khe monthly interest to Work I_, .
t, ec I I egg production "gh'd-reducei; weight A
P,�" I ill vdvaiiired accounts. and singleness of method ,is- never,in&r- it is easy .to, go to the<door, you bave ,ga6r I I . I
- nted to administer or elected to rectedi&,v*rd� the control of re&v,nue. the expiry of the Hen 'or the prefer. tot" , . ,. . ,� . I 4 .1
- . . 'c�ited. . - esting. J * e vietimm of in- Dlsease�. partleularly ,when 'of . .
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I ,..,...1..11.-..-. I govern; and so civic corporations I say this because revenue can be ence. � I Vouchers Payabl1e, is � never seen',ik' genum ,* . ' I
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�i 11 I I I � having at kst,rea,ehed a conclusion intercepted by one person's act, Ir- ,Other receipts in the collector's oj_ Wlien � cheques are drawn; in payz, Accounting, -in Oie vuriou-s'fields of ertia in- action. Stich a one can �,Wble naturi. is pw_'ventAlo. - -,-
1, . "., - ' ' ' ' communic 4 I
1 Al, I nibs, Vouchers Pay- endeavour, is seekiag'stabilized stand- spend hours between rising and leav- F 1� I
�I- th4tR,xppnsive protectionIs the cheap- regularities,,arising out of expendi- Roe will be for, interest. It is not ment of the arrJou Me" t%reatmept of a IM_.,_�� 6
I it,� . able.is. debited 4nd1he Bank'Accourit, ards- H -pre and there the mists pre- ; he may even sit down again. So ciosts, ..money'imth, 114tle u n f , o
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est, (have made our Profession the tares, we, 171 my-ovinion; mere re- suggested that it is' necessary to I - ass M ce 0 .
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I 11.1 I Teol�iients of a high compliment, for . is credite& I I., - I . I vail, ob,scuxi�g for the mldij�ent the ir-not under -estimate the, difficulties . , .1111,
I ... , � . mote, be�auise expenditures can . be check the calculationLs in this respect. I Ac " profitable results, I . I .
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I , ''I -.,...,..Without baving so,uiag opportu I . Accordingly, Appropriationi - ultimate,'iesult. I 1#ink4his 19 -true at this point. Do not forget that, in . lConsItant, vigilance is � necessary .to I . o I
nitieg, ' Miscellaneous receipts ,such as' from � .
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- ;�:, I Patent field in, properly controlled by itagris of a, .q count showisthe amounts of appropri- of municipal accotaIgGg, but -in this order to get to the dbor you will have
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I ::: 1. . I a newand peri the' im- ff,e�' ,inte!n; nder ich the. the redemption a properties sold for ations unexpen cQnsisItent im1prover to mbve your feet ' Very well -move Prevent the spread, of contagious die- # ) ..
", f -municipal auditing m f J're� 7 . ded at all times, the *field, I believe' � . in, ithe floeX, �
, , pointant branch, o: I uj"itie,h'eqiiirfas taxes ;and from ,poll taxes should be. I 11 eases
. . subsidiary register being controlled ment to be inevitable. ' . themi. . I . . . _ . , � I .,
"' I . opened to us. -ay v by a general ledger account. The bdl- ' I The . . — . # 4.
r � ;' . ' is being - , . g ; raAuallY . ageInent- the collusion of partie& When I Is verified according -to the system in - standa�dizatlon of. , auditing lFive-open the door. At t -his point . - . I -
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I �, - --7 ---� ---- L.-,ne-1'aVce*&nee-- of --an eng -this I -am, aw-are. -that ,certair-autho# -operation--. - __ __. __.. _,_.....__._._____.,L_ . . Soya Bean Meal as Fertilizer ,
%, I- .1 . - ties state that'ihil control of expendi- . , . -allicel-iry Vouchem ... Payable -represents goes:'ow apace; I-Xos1t4&f -the-slag-4-1- -you--wall get --a- real . tbrill-,af. _&pphi
, .. orpora ' ' ' �-_ .1 A -regulation -under-.th6 Dominion . --
I �. -to audit the� affairs of a civic c the city's hWility for'ivouchered , - . . --o" elt
,� !� 'th it responsibilities tare i s t, e ex Other Depaitmental Revenue �ae- been remloved. I suppose thW. is be- m,ent. Like the first streak of day- F ilizers � , -, - -
1� tion carries wi Vquire 11, ercise, of greaeer i Act has been. established
F', I 11 var `g with the size of the city -.l tur, requires the exercise - - of greater ......... . . I count's not yet paid by chequ6, and is cause the Accuracy Fetish, the well light which ,brings hope to the vle- whielli requires a m[ihim4m bf fix i�er ' 4,
I �-,_ - . yin
, I . ' 1146enses, dog taxes, fines and few, also controlled lb�, means of a gen- belloved of iau&tors, 'is the shrine be- tims 'trapped i1i a coal mine, -the sight cent of . available ilitr,ogen -, a . .
- 1. - - do not attempt to 'make any eonipari- Collusion is. most to be feared. It nd not I
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- , ... 1� --'" between an audit of a , eo,rn- accountii receiva,ble of the various de- eral ledge'r'aecount. The Bank Ac- fore -which all of us =ALst- bow. of the door" will cheer you, with iU . . -
I : . 1,". � is the bug -bear of auditors. Fortun- more than 6 per cent. of'oll in the ,.- - ,
." I . paxtments, together wlith transactions counit is adjusted by taking the to- Admitting that the profession as 'promise of ultimate escape. - Often, meal. soTd for fertilizer purposes. Thisi
L ... I mereial or an filidu:strial concern and nately, however, it is infrequen(t�ly for cash, will make up most of this tal oif'chequee issued ,As a. ,credit, the a whole has problems, le;t me per.:. of course, someone will -take his stand .
, 0 , I to
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� .Sa e. The result,, of careful en- Tece 11,
.11, M� poration, �xc practised, - because, 1, assume, of the L revenu . treasurerfs, -deposited Ipts as a suade you to be active in, bhi�.pea7h between �y guarantees to buyers that the meat ""' 0 . .
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11 . ', . y that the latter branch involves diffitulties in the -way. To belie the � ,on and the exit. Go around ,has bee properly processed, and, -in-. � . .
� I 7,"I'.- ,,.-,-a.s many considerations fo,r conscien- old adage anent there being "honour quiry and inspection. of the books of d&ft, and reconciled by the'�,&T&unt for their solution., Those emissaries _hi= Or, again,,someone anay-reach. dicates that it s uld . �give....,efficient I
-.--,--.,. record in all departments will ,enable of outstanding cheques. of, yours, immortalized, by K ,,you, onl-k to pos- �, 1_ 1. A, , '' I
.�, ffi r�"§Ahe former. One may among thieves," experience impresses results when .usbd -as a nitrogen fer-
I . I 1�.Aious e o . a itor t a - this brief sufniftillary the in- have in the,p�tst, and -will in. the fu- sess the knob with�it turfillig it. This tilizer. 11.11.11, I—, . I I
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I ,; _-, ..take ,for granted fbba& system, routine us -with 'the -fact that ost people the audi , o obtain, inform tion as .,From I 4
�1. . � of 11111 to this and other iniscell, aneous rev- terdependente of the accounts will be tare continue as your sure, and cer- is not unusual,. and you must be pre-
,, �_.___._ �. ". and intert&I �heck, in, the cases prefer to adopt -the standa . , I., Soya bean .meal hais, for many years ' . I ..
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i, en.ue. Verification will follow the noted, ma�ki4 their audit a matter of tain aids; and' you m,a,y say as Kip- pared to take *hatever measures,, my been Used 'rS a nitrogen fe iiiier in ,$_
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, � , oinknercial and inaii.itrial conqerns ed in the unmoral' phrase that "hon- lines suggested- for -the collector's of- simplicity. �. I ling said., be required to deal with this situa- east6rn cou"ntries, particularly jullan
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,,��_,,,. are of -a -high standard on account of esty is the best policy." fice, and it is im(portant that the sys- Debenture interest paymen made "I keep six honest serving'--mi:en, tioll. Do not hesitate to, strike down
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��� th t� I L knew; and China. While it has been offlw,, I
I "I", . e training andoexperience of skill- Having quoted two provairbs per� teTa of duplicate and numbered re- -by cheque, in the .case a registered They taught me all -----� , the ofFender. in ,cold, blood if need be. I
� I ,. ed officers. This situation 'In, Itself �" lisps I shall be Pardoned for corvupt�- ially recognized only recently as a .
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� 1. . - ceipti, ,should be in -effect as well. debenture stock, and by coupon in Their names are what, and', why; and If the obstructionist is- a woman, and -
4 .�': . - Of distinct advantage to the auditor. Ing two other's and by their use sug- . ' . fertilizer -in Ni��aa, Chinese garden- '
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,� , �,�� Certain -cf this class, of revenue can the case of..�earer debentures do not wUpn, � crpe nst -hitting a , el .
One maght, horwever, not lik�e'tov!nl- gest, cynically, .the real deterr . - .. eis in ,British Columbia ha4e, during. I . .
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N,�", the opinion that thesatie effici- ent to 1,e'readily verified by testing the Is-: offer special difficulties. Alside from And li�w, and where and who!' I woman, a playful,pIdili may do bhe -
- � . . re i ian's - ed metal badges also numerically the routine to be followed it r - __ -, . . I rick4 ,In a word, ' . "
, I, �. tu . . collusion, namely, "that n inhu- . t , .choose a method to the last few,,, yrear�' used, As fertilizer I ,
1. - ency in- personnel pertains generally : mandty to man nihkes countless thou- su ') .*- - , hundreds of tons of soya bean meat . I 11-1--.11
", . . control -led w�th cash income. Accounts of vouching, these Payments, ,-,: 1.1 -open the I
"I". - r fit the circumstances,,, and
I- . in fhe`ca�e' oY civic corporations, al- , � I � im'ported from eastern sources, prin- I
,,,�, edly many san�ds h6iiest," so that the "game is Teceivable, Which ' represent credit ciliation ,should be made by pro , door. �, -
" ,�: � . though there'are und6ubt I .. '- I I elpally MiLtI . ...
I I . not worth the scand.al." transactions, present. no difli'culty. the adequacy.of the e,sti��n�� fo n- The Seven Point§ ' ` � I Six ---walk out. The principle,that
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1". I � ;cases Where it does. I - The bulk of a city's revenue is de- Verification of cash transactions will terest ag*inst the payments in is . . - applies.,here is precisely the: ... s4me as Jn recent.years soya be�n'Produe- . I �
:. , . The acceptance of ,such a ' n em gage rived from taxes on real estate based uire tests to be ,made , to . the respect. The liability for co ls� . I Of Departure tion in Ontario has made considerable
Ut immediately establishes the aud- req , that which' I laid down ,under rule - �
� . . . progress and two factariesvhave been o
': 'I, . me on pro"ed expenditures equivalent soualce. I and interest warrants not yet pre - (Excerpt from The Atlantic Monthly four.' ,T-hink,of the, many groups you
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.. 11 ,-I". itor as the servant of a very consid- to the value of the Ni. Large pay- in the � I established� one ,at Mlton'an,6 one at - .
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�, I . �m . I mbl4e blody of shareholders, namely, intents- will also come to Revenue will also onginate ented will be equivalent.to the un -L . in.Reader's Digest) have seen leaning against. open doors I I .
11 � 1�5. . e I _ m receipts minute book, of -Council, where pro, pended partion of the,estimate ch . I I . I in diffirent stages of exhaustion and Chatham, for the manufacture of the It
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I I ',�'. the , taxpayers of a community, from tax arrears from the operation posals to sell city property will be -should be agreed with the Registers Every time you pay a call, there boredo-m-, For shame, do not lend -meal. As a result there is, now a. ,
Ll"' wherein public opinion is tortuous and of utilities, and on account of reim-" approved. From this 'i�mirce will be of Int is a departure to be made. Many yourself to siz6h a seene. �If you -lose supply of domestic'soya bean raeaa in If
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;-`7 � ereat on Funded Debt. .
,,,, o . public , eduvxdon. is graduated. Me b,arsable expenditures, namely, local found as well; full informa" host- Ontario, which is even higher in I
�, , on re- -other occasions also require depai- your oonrage atthis point, 'Your
". 1, .audit imust be thm,ugli and the fina s I ' n sc meal for feeding o
" "t ,, specting public borTowings, together 3. Trnst and Sinking Fund Paym'ts. _tu.res. In addition to ,calls, there are -ess will The stir6 to say -s�weetly, "I
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.U,�-. W., report a, record of easily understood Now, it will be very apparent to with ,the history' of special transac- many time's w`heh people are together, come in and sit dbwn again." This and fertilizer ,Purposes. . .
111:'�;;��, .. facts. Here I have suggested the Trust Funds (if any) do not in- � I A
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ii�. , and must eventually separate. Who is a sure.sign, which, like a football - ,
I, you, on account of the distinction be- 'tions not in the ordinary course fall-' I any special considerations be-
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� 6�:k . . ,. ease of precept and the .difficalty of tween -accounting and auditing,, that volve . Crop Facts , I
..-�,�`, . ing withdR.,the range of general rou- shall make the first move.? This is signal, means one thing, and one . ' ,
I'll jl-_L practice. , 6one is able, in the ca,se of the former, tine.' Indeed, �n degree of importance yond inspection of agreements to as- sometimes a ,hard question, and we only. It,means, "Walk out"' Although the volume of field crop � .
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" . . Wayr--I say that when I summored "to mould the civic system so it will frQm the standpoint of the audit the. certain if the rest is being properl� hall not attempt to answer -it here. Seven ---walk away. An " production in ,Ontario this year was
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�� "'..1v , � sufficlent courage to accept an invita- ' I . ' administered, the verification of a--- �5 . d to- carry less th I an in 1932 owing to dr4ught . A
,; best meet statistical needs, but,. in e , nation of the minute br"ok by Let us beg it -by assuming that you off §=Lothly this final part of the ..
'.111 -this subject I realized . I
�� , .�, . Ztion to discuss sets cormposed of cash balances and and -intense heat durftf-g the growing .
1, ""'. the cage of the latter, the -situdtion is Y'raudhor ranks second only to . � are to make the move. Our immedi- prograiii, you must not leave any- - I
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- securities, the custody of the latter,' seagon.,Alie value of production shows ' ,
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, , I, should have to advance -my views reversed, and one may become the knowledge,of the statuth under which ate problem, then, is to deternidne thing behind -nor must your wife. . I
�., it- pathfinder in the dense and the Proper segregation of capital .
, �� .... 11 0 ab`,ul�ty the municipality functions. . h6,tkr t6 do it. � But if you do leave something, let it an increase of nine millions of dol- . I...
,4_ ing; th6a I should. have to restate from 'kvbich -he rnra"st eTnlerg7- and: and ineome. . , All of us can call to mind Vests go .forever. ,What is a mere cigar' lars, or 8 per cent. over last year, " I
". 1�, ,, Principles and outline procedure a]- bring order out of chaos. In acv.ount- Control o'f Expenditures mstered by - Ontaiio' export of apples to� the
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1 .11" , ._., , ready familiar to you from your per- ing the horse is before the, cart and . I the city,wilIl require consideraible at- wbo woula -hot (Possibly could not) ette case,� or diamond necklace. United Kingdom for this season up I
1. 1. ",,,,I � . ' tak&-their leave. We may have lost Leave it -leave it! I cannot say too . -mber 15th wam 240j000 bar -
.1 ** sonal e erience and becAuise , the the hea_dino� of expenditures tention b patience -with them. W�ould it not�be 'eraphatically-'and I do so without
I . 1 XP the accountan� has full scope for Under Z ,4_1�ie auditor. Of primary- to Nove
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,I��. �,!, Subject bias been frequently dis Utopian ,ideas. , In auditing difficul- considerable auditing is necessary. impi"ta-mcis will the the legislation t rels. - 'This figure exceeas the total
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"I'll -fairer, however, to admit that the fear 'of contradidtion-that the m -os .
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,� t� ,,� ed by accountants -who ca.n be ranked ties increase: the cart is often be, IT The general divisions 9 expe-di- governing t)be Funds. , This will in- I . s1fipments for the entire season dur,
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I'll Nil, situation is a aifficult one cal-lin for whole syst '
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� ; 11, as authorities. I intend to deal'with t�-e horse. the auditor has to solve, tures are: dicate the non-iination of the trustees, em ing each ,of the three previous years, . ,
V ... E,: - it Procedure in 1. special treatment7 Approaching the 'is to walk away. - hich were- as fbUovis: 1,930-135,- �, .
11"', %,��_, I 1� some, pha�es of audi - sift and se,gregate: he has to modify, Capoital ExDend-itures. the loans which require sinking funds matter in this frame of Fmind, I have I . . IV _ 8
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1, � cGrIfiection -with the affairs of a mod�- &__
I "'v - Current Expendituras. -e of investments permit- K&
'4t, r- 2. and the typ v a . 000 �barrels; 1 -136,N0 barkeli;
,',��!, amplify and rectify, and for him e giverr it much thought, and I vo
, I 1. ral 3. Trust ane Sinking Fund pay- ted. Otller considerations ,will be 11111,000 ,barrels.' Apple expp,rts, I 1
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11 1-, .1 .1 I erately-sized city, although gene ron of all kinds. Accordimrly in a submit what, I believe to be a coni- i
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t", A- -principles would be the same for cit- . , �
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:,1I, .� k . discu."ion of auditing procedure it is ments. whether the city is -properly safe- plete solution. It is a solution, I FARM NOTES i this .year .promist, to I
_Nki les of greater size. It must be un- . ,,:,- .. , .- on, No-�ember 15th, 220,000 barrels of A.
n,*.,13� he premise that guarded in the irnatter of the custody
I, 1'0,i�: derstood that methods will viry, as . I, Capital Expenditures ' may add, that has stood: the test of
,Ik.�� � . . an effi,cient system of accounting is in I . of securities; whethe� earnings are actua-1 practice. I shall present it Of the two' hundred and 'ninety- apples were still on hand, in cold
qn. tifim,' but the variation operation. � I
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,; much as sys I
g� . I m4initained at a maximum, thraugh �ix apple trees bearing fruit for the ,st,D.rage,.
�,#;,_ il" a'n,d, in the broad The vouching of such expenditures analytically. As .'.t,he selven points of . I
, lli'�, is one of deta ill follow routine lines. Legislative punctual credits f6r interesit earned; departure."' - .first time, at Mord6b experimental 'Greatly increased cold storage fac- I . I. e
._1 �� sense, there is but the one method The Control of Revenue Collector's w whIether in.W�estiitevtls axe promptly t station,.Doirdnion Department of Ag- ilities, erected in, the last few yeam, I
. I. � ,� '. 1. authority must have been obtaine,d . ,One stand -up. Xwcf�bold on .P�t
,11111'� to expjore the one systom; for the . Office made Whenever funds are available ; your ,hand. Three say goo&bye. riculture, Manitoba, ten are consider- nor�r permitour growers. to hold their I
." ,� . underlying principles of a municipal " and the expenditure� must never ex- ' ".. I
.-�o . � � .,- ceed the approrpriAtion authorized iyy whetber payments into th Four -go, to the door., Five -open ed of mteri*t. � I apples -and- .market them in the Old .
, '. . I � audit do not differ from those of a The verification of revenue recel liralit of made annually according to the aver- . I Country when Prices- are at their 4
�� � . comimercial or an industrial audit. ed in the collector's offirce will take law. It may exce�d the age Of Tecurring,anniversaries of the the 'door. SiXL-�walk out. $even- - . . � hest,� , . . .
ill - available, ,funds ,but never the legis- alk away. Tb&t-is all there is to . . . I
I .,�,,x It is essential, in the first place, the usual form of cam��a-ring all is I loan; whIether the investments bav� .Winter Feeding of Market Hogs Ontario tobacco continues to secure I-----
,�,, lative vote. General ledger accounts, rea-
, _%t to obtain a tbGrough knowledge of sued receipts with cash book and tax W. ,It sounds too simple to be triiia, ; r fed hogs require a dry, an increa�ing share of the British
Ath mat- I _W
1;`�!:,. maturities generally in line wi inte
, � the law under which the Local Autb- roll entri.,�s and -the ultimate parym,rit showing the cost to date of the "' 'turing dates of the loans, whether the and that, I admit, is the one weak- sonably warm bed. Exercise is nec- market, with exports for 1933 total- At A
� orit3f functions- It is quite as 'im- to tbetreasuref. This work sbould be ious services, divided as to streets, ness of riny solution. The neophyte,
,," separate cal,culaition for each -loan is essaxy in the eal4y stages. of growth.
',,I�, W -transactions sewers, schools, etc., should be recon- al, therefore, must be.warped to keep -e in the feed mixture "g—er 15,000,060 pouilds,'or 50 � o .
-
.'' . . portant to ascertain undertaken at regular peria4s, �unless ciled with the nnexpended balance of 'adequate afid with whether ribe his wits about him, for experience has Includ, a valrIety per cent. roare than in 1932. � I
M jA"" ) are legally undertaken as it Is , to a special staff attached ,to tb4 comp- . Funds,receive all other payments to of irains sueh as ,diLts; barley and Loans to farmeri on A�rm property
� 11 *,�. know that ,the record of them i � s cor- .troller's oi� auditor's office is engaged appropriation, which, ;together wili I shown that every stage of this ritual I
.�,�� - ' which they are entitled, such as from shorts or middlings. Sldm milk or
" ,��, rectly made. I I ,'on' a systematic internal che,-1k. If equal the Funded Debt. This should . is attended by unsuspected dangers. buttermilk should be included and daring the past year by the Ontarjo �
� . unexpended balances of cur -rent ap- Agricultural Development Board tot- o �
V. ,�e,, , I .ako be divided in respect of services. These wall have to be mentioned must 'be always fed, uniformly sweet
11 -.114'. , During the Progress of the audit this che-ck is accepted by the auaitor, priations, as soon as, they -can be �
, '' Requisitions for capital payment.� Pr`D briefly. I � 1. alled $6,7100,000 as -compared with
I � ;,, ; . .. the auditor will recognize the Import- he should,qualify his certificate ac- I 1-1 usuailly originate, from progresq ,ascertained to be availab,le in cash. 'One stand ' I or sour. Tankage may replace the $8,500;00 last year. . I I .
�� . . . . . . . i %�_ att part played by the legal delmrt- cording]V. No objection to accepting' wl up. It is -not 'always milk Do not-attenipt to finish . too -, o
I. I
- �0 " � ment. Indeed, in municipal work the' it should be advanced if a sqtis� estimhtes, based on architectfs or en-' A Sinking Fund Register showing easy to stand up, As in the case of ,- ' 'The 'Canada -United King'dom, Trade I '
.1
, � �,,,�, . . actory gineerls cortilloates, and, as a rule, the Tequirements of each loan is an a plunge into cold water, there is a ,quickly or crippling may �esiilt. that went into effect. on . I .
I ,..�; question of a city's legal capacity to recoiiailiation of the tax ro,lls with . . . Zee 15, 1932, has resulted in - 1.
.
� [4" . , contract frequently comIes to the fo the general ledger control accounts is can be TaM4 without reference to the essentia,l, and -by utilizing a page for mental bazurd to he ove-roome. It is I I 1 �. ... I
I 'A' � r?. of. each issue, full details as -to the gra- I numerous gains -in ,Canadian exports
4 .. �,"vI. It must -be remembered that munl- cormpleted. HoweveT;'mere'reconcilia- governing� body. Final payment easier, of -course, to squirm in ypur Turnips For Sheep 4
I, .10" �14. -roved dual, building up of the separate fund
I " � in a *1de range ,of farm coltmodi- . � ,
,�� 1!'."� 1. ... cipal coitporations are very closely t1oh itself, while it 'will Confl, seat, to say "Er . . . eb," to look 'In ,d y u
'N": . in the any contract should first be app - , Cana a man & ecessful. sheop . I
. ..
, , b . . P ' nips 'to I I
,1� e Councih Another observation- mn be shown: the calculations, * ties. 11--.1-1... ,.. ,.a, I
_ :.�,, f'. confined in the maWei of making dis- accuracy of the cash accounting, will Y th I Of toward the 'door, to wish that the raisers feed tur their shVep. . -1
, . .1
. �z,6,1 urse, being ba,sed on an assuated ' I
� ., bursements, to such items as come not guard against possible irregulari- capital appropriations eartriarked for 00 I rug ,under your feet were the Wish- Thel excellence of many pure bred 1_-�
11 I '
"I rsIe of earnings. For s I Bond Commission Agents , I I
,,I�,��, specific purposes and not so used can- 0116'arvlati"ve ing Rug --to do anything in sbog, 'flocks in which international prize
, ,,, withifi the ordinary scope of civic ties. Further ,verification of un.praid I easonts� and -having regard to wide but rise. To effect the' necessary wi-infiers axe. reared is -in great _ �
, "e.I"j , be diverted 'elsewhere without r Hon. Thomas L. Kennedy, Minister '
I "�,,, business, and iho others. The reason items should be undertaken by let- not mea- o
1� P.t,,, !. can b,e -legisla;tIve authority. variations in intereet rates over long ftyst move, an act of will is called sure Aue to the -libe&I �use of succu- of Agriculture, -has announted that - I
",R�0-;, is oliviam, because the taxpayers' ters, to ,taxpayers. These I I
P. IRIP, _ . I -periods the assumed. -rate. should be, for, Remember 'that you -wish to lett foods' and n'o otb nder regulations of thd Fruit Act I .
. ,g .. money niust be spent..on undertak- chosen on the bmis of sums owin " . er, green crop u:
� �� - '
� �Y,'�� 9 2. Current Expenditures. as a rule, from %% to 1% less than leave and that it is diflIcult, to do q6 is so �,i__Ter,aii I
'L �",,,� i�ngs which are (a) specificaaly auth- over a minimum amount or by ran- y used as turnips in the of 1933, it will be li;eceasary for all
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I ;� �1� " � the interest paid on th4 loan The commission W nt di g o- I
!��I �_Yw. I orized by law, or (b) generally auth- dom selection. I regard this of the 'This'elass of expenditure will make .with�ut rising. Not Impossible, of winter season. Apart from their . Jo Ii; han.1 n ontari ., I . I
�� !,�� . I . 11 . Register s-houtd. ,be ruled s6 that the co(urse. You coula fall in a fraintond food constituents, turnips h ve own' -d , I
""'., . up the bulk of opitgoings so far as a a gt frafti-an , veget4bleg to furn-
1, �1, �. I -
A`Z; " interest earned by each sin .
L ,4 king fund be cal-ried out. This maneuver, wonderful ef pft k e,bcr,d- f a s ety
_r,�, - .y b th n o ur
M, , . . volume is concerned., It is not'w)ces , _�Kt in inaintainift . a I sh s0c
. " "' may bd divide6 and applied* each delicate cm6khy", not aess'a Flum. than $10e
,A.;� ". yea�r in I
10- 1, I . sary for me -to deal, with the routine bowever, is a ove,, not to be , vigoroua condition of the digestlVe or-
�, . . .
�f, o' I ,� � � : - r , . I f .vouching, -but de 1�'jil- . by periods-, that is to say,it is ail nded eodeept in great emerg- �-giifs,�, and general systea Young 000- Trucksters,of fruit -,and vege�. ..
I 1� , �1' I I . I I o as,wt is recomirme i
I! �o�,, I Important. The ho � As..repftsent- important in order to test the ade- encies. Upon ordinary, occasions a lambs born. in the; winter or 'early 'tables will not be required,' to furnish I
I
V ,11, , �; . I , i 11 � = ' . I the bond. . . .
,�� I M� quaty. of the funds ,at the close of departure cannot be _.
-� y , ative Of the spendi 9''plan. Separ- 1. successfully en- spring are, greatly benefitted by lib- * . f I
I
_�,,'p "I,,: . -6-1- , ( ated,as to departments arfd fixed any civic yeAlr. to,:appordon the as,7 gineered without rising.,- go face the era] feedings of !finay, sliced * turnips The N�Wrtment has been advised, -
,
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`��'�4 't".. . � le , , I I lull . 9� �l each year so that inevitable and stand 'up: The begin- until grass arrives TI�eviobs,to Janib- b'Y the Casualty. Underwriters' As-
`,� , -��_ 6 , ... 4 M . charges it is again divided, into silb- . , /
�.., . , I I appropriations of -the main. The bud. the -principal and interest.st the close ner may -hearten himiself with tbe i -Ag, ewes should �oi be heavily fed sociation that , the charge for bonds. . � 11 " I
... rl-;L, � - - year cam be astertalned. *111 166 at th LO _ u
T, , " . I . I I.... get is ,the civic pictorial. It is indi� of the civic knowledge that rising in company be-' upon turnips or other roots, trom, 14 e rate of $1 per tho -
U,h, .�. � . . I . ,C"&&. a -. . . I "
:�,� .e_ - I I It then -becomes -a simple matter,for - ,tand in place of $20 per thousandi
�",�, tO,p. - . I I . I . mtive of the services to be perform- . comes increasingly easy with prac- to 4 to 5 pounds per day being.- -
,_,,r" It is the preve-n- thei auditor to compare'th# funds on t, a larger quantity is ZY, ;�e former rate. The new rate- will I
1�' ed and their cost. I tee. ... beneficial'. o
;��'�,�,��, - I
1:2L �A , I tive of Omq,. It ig the antidote of 'hand with the total requirements,as, �:,,TW6-_hold out your hand. be retroactive to Jufte 20th'andf apply
11 �... �, � ` , Here to cause abnormally large,'saflitrobs
",
,�,
%..�,��.;,!� now W FA%JFA I . . : to all bands al
.
-.";.t. '' - WE"11EEN PLAYGnt"'U D -governiment, by deficit. ft * th fift� massed from the Siniking.Fund Reils� again there is a znental' hazard. Will deficient in -vitality., . ready �,�� All com- - I
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;',',",,,�, �. . , 8' "� true
��&'., 1, 111. � . r
h", Il�,1�1�.' r '
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I 1,1,,I,1�1, . .., wheel to the civic c9ach Z i ., %er to satisfy bin)igelf as to the ade- if; help to put you -i hands ill your I mission houses will be, re1quired to se,.
I i,",'�, . .11. ,- .
. Reduced Fareito - , t -_ -
V;., '.
. . . . . . I .. .. . ;11 ?,..
, 1"', : -- S -1jein Varieties Differ
, ::g' ' . , *F I un& �curre bands in accordance- With ,th-g
�A .... . ..... I. ?T quacy of the , inking -F pocket? Need you waif for 'bbe end I o .
. , �,.. __ ,�. -X.11,;,: - - -f, ,I-. . -The auditor is principally concern- 'fln conclusion may I ask . ,
" 1, , . I
,g'. r ' � "' ,�'o;-'.., but it, is the steering wheel. I Soy
, , ".. VANCOUVERIF'O.C., 2,_ 1, 1. q you to . . . I . . re,gul8tIofIs,,,!",, beffbre January 1,
4', �S! , " y . � . - -*- _� , . - . 6rovem of sloybeana shouW give 19S4.
,
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1,�N�,2m, MOW.& G . , . � . A . �
1��,O.K��;�r" , I .. I -I--,---- Vic I ed with the legality of all payments; appreciate .the detail Which wvulu.be I �', I I - ismw-n-ougilit- towards the selection . .1 I I
Iik,3�06,',� I'll, . ate steli � , . _. . .11. . - . . I ". ,
...
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, , I i�,, �41X, , - . . . � also to' SeattleiWash - . - that they are proper deduetkms grom necessiary in. order to define r .. I . 11 11 I � of -a suitable variety, to. gi&Oi in,their -_ , . . .. . 1�
� 0��,�',", . I . 1. -;;;.' �Oopria � tion and ,that the ap- by ote -by s1bage the amil- .1 -1 "I � I 1.� , - I I . - ... I . v .
. ., ., , 'T6�n' Winter into jZ .rt . 1. _ - . I each g!,, and stage? , I I 11 . . locality.." $oy�beans,, like other crops, . � . , .
'
I
111. I- i . Come to CAin.d.-IN Erlr� � " - I . � .. - . .
''W;4 I 11-1 . , propriationg are in credit to at least 19,rY P ases Of Ei`,civic audilt. I hisve , I show Md. diff=cl &C'e's between varle- v
I
. 1. , ' (sp:s"e* I know . i . : � I
px'�,' .5',1�,*., . I . Playground on the Sunny sci- . . the sufficiency of the debits. In this the,re(fore omitted it be I '
,,
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�11`, ge" I : fic Coapt. Spend balmy da I . . . ,. ties, anA undoubtedly a number of ' .
,. . Is ' I
x � TRY �
.""'. ij�,P"edzA- " . . I I .1 ` your experience 'and initial.i-ve canA � 1� 1. "
,i� � Am ,I41'.. oft of dogrg dding, golfing, h - - m,z� . connection reference to the Tnimites, � .. , ' t 11 I . �
I " ing, motoruig. -, ) i growers �are realizing , hat this ds - an . . . ' . . I
;,1,j1P4?,'.1;J1` . -1 - . t6w raii?&eg and special win- I . . ", , I&EL WAVERLEY � I
�g,qqgi,4�,,;r-�,,, I ,� � as p4ll as to the statements. to Coran- meet the situation aAw.tys. I did no,, ". -rtant consideration. At least it
, . , : ... , . oil, recapitul. atiTrg the account; aly- consider it important to discuss the . .. impo, ...... L # _
ter h lab h . . I.. �_ woul&%e wise to invidhtigate the dhar- I..
:iI.�N,;;rW"�, �� , _ 1�e tro ihe�i:fonomy of aholiday, . proved for payment, w�fi be -neces- an brol� , , " . :'NEXT VISIT I .
"�1",", I - = dit da affecting the system eont . ... � obterieties. of the �ser"ral varieties - A
��: K%,),�-, % �,.,. I �, I . rrr .: In "y Canadian Play- I sary. All empenditures 6rcept those ling the witlid-rawol of bank balane- . "'' Tlf I I -,
-
� _,J . grafnd on the Pacific co ;t. E-: �, wbieh might, be regatd6d, as of A at; the syste4n i'A re.qpeob df pfh�res; a,vitIV94.�.:�,4iii�--pT-le.q&iit. 4 Harrow � -_
, as � ...
", �
11.111-1B I . I r,
rr ��� �i. . I TFekew good going N6v. 1 s to N b.'28 , - Expe�-Tdmei Station will be gbid '" I I _� f
�6'A',��!!",; . . I . I �
, " - - -ihb t 'b budgotW f6r, of prepayments and of paywolls; of , . 1.
��
, , I.�,' 11. �. Wturn limit, April 30. Stop I F Ar� A�, b e I
1, � , "'� , " , e ." 1 sundry tu . assitt in'tWg VrAttev-with- the -results . . CENTRAL CONowcAL I.
,,,�,O .. - " I -nd ' �
,
i .� � �,�,`�,�,, , " . OVerstalloWedatnUitItOrnlediate- X I . over- .tbe adedUNdy Of employees' bonds a .
& 0, the aud� _SPOTLES5LY'CLEAN #
. � .11� . . � . 'Vision -1-the . . i ,
!j� but'there 'is, no objection , tA) . Of t6latla I�Rrr ed o-u.t...S6 JA'T.
&�,�,�,�. , ., . pditWA. . . � , ekpaiAng a .sub -di - 6 �Lp- of the qw�preheiisivene I � I I , I ". . . .
I 1` 1`,Z�,`�V�; " , .
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, 14 ,", . I Fall infitrmation froth afty . I . I I THOROUGHLY MODEM ",
. 11,� k"'L�,..,�4"I,q" ... . A � $ Use . . ackot'agetat. i�- 0,/ , propriation provIlding,,tije rAiain 6,p- Rot'ar r4poift. Neither ,did 1-discussI I �,� ,,, �� 1 114 ' , I . . I . 6
� � . I 11 High ftg 50WRATES .
, - - , . tion is not oyerdr - . ,the audit of autonomfous -bodies, Which , , I p6eding, tomniial For - RC . .
S" V,V11, . . PT = ,awn . . -1. . � I -
. I ��il�,,;'. " , �4 .
- " , on - . , . WITH RUNNING�WATER Si .
Nl�� ' . , � " - � .W.0
A ,,, '7'��'��'�A" -rd *& 0 WNgiloffdl -e. 'he. ,6�e of de- one ust#Lffy.will And aago d WMI �,, Pr6ducti
" "& � ."o _ 11 il* � -.1- q, in 6 _ -��! TAe dodrap � . PRIVATE BATH , *S2.56 tfo A �11
,�� '. T. �� h -k I " � ,pArbinfents where , I T.
I ,F, , , , I,. , I the cost of .-,main- �a civic ,cOPOTMJail, These oniissiong' pt6dtictidn; 4f ail.tlie , . 62L PHONE IN EVERY ROOM
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I7 .,r ,.JNq�` - - - , . . . . I. ' ,very -properly ofet - 7 � .j. " "d ..... * ' be laying colit -held �4t . I I 1
,�.,'IF20 �Y� I I . - 11,
,,, .", 7i�,,�I,�,,,�", � . I . _ - 6 m - asgihn'e that 0 fy -�, 2.._ eat I �� .-
, I$- � .ye I
, d" ��J In ,. I " . -11
, ". � i6 ; "O tian;tlm or flucituatia bwa,tw# of e,% .r I ra -.1. '1' - -s - -�& t: eit - &�S is "...., ...
N M -V , Al auditor's �Ooif,k e*,bIria,hee ig 4 , �., , , _�
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"'fINCE.", p, 0 I_ �_ .", tra dimuiii%, atith &9,AfbYJ, i9i dhd libs, 91,60 � ab "' * - 1.
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I�Tgf�,I,4,��tl,,� V IN � . ....... . . r� , ,,, 11, ;7�.�,', �_ ". . . PffaU is pirwisdble in �p,14*dxs of the fully' g:dequatia to, dw wit - x var- I out 180 qggs"pdf h4l�h'�-' It is roulth- * , , ��_ -
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.�".; '.�,v,.11;0 -_1 .." - . , I it o I.. it W WRITF. V f9w FOLDER � , .1. ..
�, IN.", 1�4�11Z, �
, �� � A,` I - tnd'vp to,'thg point of, i449:.git,dotdoUA, as ypti-lgoet.-the , "', I , I , I - '�
"' -1 11 ip.pt6okiation-1 I.- V.Zosb gk
, �, ,, _ ft T 7,00.01AI od, that i oa§ :� .. .1 - . . ..
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. "N"i'll 11 11 __ - hi, � .,Ii�_ ... .... Olio -,of t . f or owo � ''
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