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dlayv�%tl�gY to th
A ,1ViystelrFlihat'4i►" is h@ 'eti'§4ihTign�3 a iv}ill
J +e'ee al�sd •thy 1'epon't�afol+ fifil'e.P4Sst
JOAN BI40,10 1i v J� „IlMU1V'N; An yleax Wlall "give ;1 t�aJ >; '
',ARIZONA TO`' B A ' ':' ►tY" ..' , y ' " 'e .lad es' sof 4 iew'v3illage t ; fp>4t
T ixrsday, Fridaiy�. Satu�rdia' r---iJ$nu(Oir -25, 264 27 `'et ug' an TueOc y it, tlue icx,Ilje of
�' cc �a iiia Mrs Whit "Sri#po� '
�,racie �'fs�.d� ,tan Laa�Ing`• :On The., 'Bright Side." 1R'a.. ,Ai^ixitstlibrietroit`
1r�ri�ea "� vsl'tnng;4tnls �ia+o; 'Mr A�,a,� Ajl�l,.
NI1 ETS--Wednesday and gaturdaY•► -thee valuable ".' eta'umlg.
CAI, QC33*T• h • 1»t g' I?
'CQ'M11�UY
given 1Fx0e .° tine �eeieie>red Yiie&, r, . I1Nlials demnie 'Mann entertained the
Mat'ixees Sat. and' llollda k S T ,m. • Tairo:.:showa. nightly, 1,80 and Ii.1fi ch at hey home 1as i roves.
Some .Phases of- a Mtm icipal
Audit..
(Continued. from rage 1)
ers may be • in a •fpasition to" mlake an
• 'intelligent sumn?lary of a municipal
ity's.tpesitiou had 'if need+be to .cam-
spare its position with that of ether
.liilte Ibadias - :o_ ne Keds only to glance
at -the 'a'nnual reporter lo`f-m1a7iy Munk"--
-...,
itpalitaes: to- -realize the difficultyof
snaking accurate comparisons, and in
,somecases of obtaining information
that is absolutely essential to proper
administration. A few of the prin-
ciples and requirements referred to
above are .outlined in, the following.
Current acid' Capital. Funds
:_t e..-.of_._th_.first essentials is that
in every municipal balance -sheet an
o-r---rOeoxds_and... balance sheet
STAFFA
'Nature debt existing against it must
not be leftout ,of consideration en- Ile
The Wi n en's Ins tuts supper 'Will
tirely. Some authorities favor writ -t.. 'An exeel-
ing down the book value of assets•r'm lent supper and program will be giv-
the•.Clla'ss"-••under discussion by ' r• the, ,e'd-
amount repaid on the respective Tie Our village is humiroing with ae-
benture debt: This would be an ae- tivity. From thirty to forty men are
curate method of providing deprecia-
tion provided the exact life of., the.
asset could be estimated and the de-
bentures j sued for this tern, but the
usual experience 1s 11at 'lands; publi
buildings and schools continue to give
useful service, long after the deben-
tures issued for their acquisition are
'repaid, and it is therefore suggested
that revaluation, • on an accurate but
comserriative basis, at not too frequent
intervals, is_ probably as satisfactory
a -method as any of determining val-
salolutely clear distinction must .he purposes'
3`e Wade '!between current .and capital
•
:funds, As a matter Of fact, many
favor the preparation of separate
balance sheets for each class of assets
.isi+d liabilities, but there is no partic-
ular . objection to including both sec-
tions in • one statement provided the
.two divisions are clearly shown. -The
vsual interpretation as to what con-
stitute
onsttitute current items ;;applies but
addition consideration must be given works of t is nature a definite_ ef
to iilrt2rfund balances tltatiB amounts fort is de.''by engineers to esti-
Owing by capital account to current - mate the probable lifetime of the
account vice versa. An exaxniple improveme t and debentures are is -
.of, • an, interfund balance is expendi sued for a corresponding term, with
tare out of current funds on c cape- the result that the asset value is ex -
asset,, which expenditure is later .tinguished the time the last payment
to,. be reimbursed to current account is madebentures. de on the debIt
illy means of a debenture -issue. The n
-temporary loan • obtained to finance be that the irmlpr expiration of t is stil, in
!work of this nature is undoubtedly use at the ie the deben-
ia current liability) but the asset. ire- tore term and the municipality is in
Ys' ssession, of an asset which is hot
sled cannot be Considered as avail- possession,
d on its books, but on the
'able to meet current liabilities and in other hand, some works may prove
Order to 'show, a true current poli- not to have a •useful life as long as
tion it is neeessary to_ include the oiri'ginaily estimated, and to a almlount of 'the.expendituxe as a cur- cer-
tain extent these 'offset each other.
rent account asset due from capital Also, in all probability the physical
• daccount which will be repaid when condition of the 43pprovement, if it
•debenture proceeds are available.
*Other examtples of interfund balances still in exists at . the termination
will readily occur to the reader but of the debentures, is such than roe
the one given above is perhaps'the pair costs are very heavy and thesfinee
common. expenses to a certain extent take the
qbe current position as at the close Place of the annual amtOun£s prev-
of 'the year bears a direct relation- to lausly required -to retire the, debQn-
the annual revenue and expenditure tures. In passing It may be stated
account and the last mentioned state- that the 'balance sheet should show
anent should be prepared in a form the proportion of the local improve-
mentwwhich 'shows clearly the estimated debenture debt applicable di -
revenues and expenditure appropria- rectly to the owners of the propei-
tions set against the actual results. ties benefited and that to be met by
the• municipality at large.
for the year, the net total qf,"sur Public Utilities
pluses or deficits in the various funds tSepafrate accounts are maintained
,agreeing with the current account sur- for public utility enterprises but the
;plus or deficit on the 'balance sheet. •,
be -
'The net -current position at.the close related de o tune debt,- although .of a year should be adjusted in the Ing retired out of proceeds of opera,
.of
for the succeeding Sear, a tions of the utility,- the credit of the
is in practically
de• fieit 'being levied for or a surplus all case; issued on
Taken credit for, in the next year's therefore show on its 'balance sheet,
..axes' "• being offset by a like amount on the
Lands -bought in by a municipality 1 asset side., representing the invest -
at a tax sale are sometimes shown ment of the municipality in the util-
.as current assets. It is true they
take the place of tax arrears which. It An example of an intangible or de
Sormierly were included in the current ferred asset is a capital grant to a
giosition but it is submitted that it is public institution such as a hospital,
the property,,,tlf, which is not 'vested
in the municipality but in a board of
trustees. In a case of this kind it is
quite proper to carry the grant as a
deferred asset, writing down the val-
ue from year, to year by the amounts
paid on the related debenture debt.
Sinking Funds
•!Sinking funds accumulated topro-
vide for retirement of debenture debt
may quite properly be ineftided in the
capital account section of the balance
sheet,or as some authorities reco e
mend, he shown on a separate, state-
ment. The important pointe „is, that
whichever method' is used, the figures
presented' should all iw the amortized
value of the assets in the fund, bhe
acturial requirements and the surplus
or deficit resulting from excess or de-
ficiency of interest earnings over the
rate upon which the annual levies
were calculated.
,In large municipalities it is an ad-
vantage from the standpoint of sim-
plicity to Consolidate sinking funds
for all issues provided statutory au-
thority is obtained for this procedure
burin towns and cities of moderate
size it is preferable and as a matter
of fact is required by law, to rriain-
tain a separate account for .the f
for each debenture issue on this pl
thus determining the surplus ' earn-
ings or otherwise of each fund. The
sinking fund ledger should contain a
schedule prepared at. the time the
debentures are issued, showing the
actuarial requireem'ents of the fund
year by year, so that comparisons
with the 'amounts actually on hand
may be made at any time, and any
•substantialdeviations, particularly
,shortages, in the accuinlulation, be
corrected before they reach import -
4
•
Local Improvements
Local iimiprovesnients such" as. sewers
and roadways' are commonly valued
onthe basis of original cost less an-
nual wrateoffs equal in amount to the
payments on the -respective debenture
debt with the result that these assets
always appear at a value equal to
the unpaid balance of the de'be'ntures
issued to pay for their 'construction.
this, is a sound basis 'because with
municipality as a whole and must
not correct. tpshow the lands as cur-
' rent assets even though it be the in -
Mention to dispose of them. as soon
•as possible. The very fact that it
las been necessary to buy in the
garoperty indicates that -it is of doubt-
ful value and it should be transferred
to capital account at the value of
arrears at time of sale and the re-
sultant reduction in current assets
taken care of in the tax levy.
Capital Assets
Capital assets may be divided into
aria.in classifications as follows: Lands,
lineludin'g Parks; Pulblic Buildings;.;
.Schools;, Imtlrovements such as sew-
ers, roadways and sidewalks; Public
V.ittilities and 'Intangible or deferred
assets. The question as to the value
at which these assets are shown
the btalence sheet is a controversial
one but it. is submitted that certain
general rules may be laid down, as
follows:
bands and buildings, including
hoofs, should ire shown at fair pres-
ent values. It is not suggested that
zfrequenrt revaluations sho ld'be made
flint 'rather that original dost, deprec-
,mated in the case of buildings, is not
aleeessarily an accurate basis ofval-
illation, particularly._ in the case of
park lands which may have been at-
. ,quired ,years
c-.,quire'd.years earlier' at prices entire -
.1y inconsistent with, present condi-
tions, and 'ptilblic buildings- construct -
;ed at •a time when labor and m'ater-
4a1 costs were substantially less than
.at present. It is suggested that
.frorn thne to time municipal officials
should study the question of values
,and give effect to any nitaterial fluc-
tuations which sound judgment indi
,eater to have occurred. However,
the relation between the value at
,rcv'liich an asset is carried, and the de -a ant amounts. We would, however,
04,0116
fFlude ra t
epvelQ)�
e>nVµ,,�iea
bontlUet
EMIL.
This week I have decided to. g]ve
You 'a .station list that I ii?!e d..warl+ ?
Ting.' on for -sone' ti; 1 ,tit44 you
should find this•value. as It 'is made
_MO t>f stations that ares r'elia'ble iri- j hitt
des txict. As. you line£,. ,1 have"` th u
listed under the b1,94d'easi411g sy*ste q.
whose prop -art'. they 'carry. 111 ti
particadarly the • last *Annul.
liststhe power„of the- stations, w
is really 'more. important 'than ••
distance,..' I mean it is easier to' pi
up Fifa, Los 'Angeles, which has
er'eaged ill.'. road, construction 'Work - -power of 50,000 watts, than it is to
pick, up 10 AK, 'Stratford, with. a
power of 15 watts.:'
there are three •nebavorks=?Colurixe
bias Candlaii and +Nati Nati
al has two s!epax a s'ectunis--ear ynng'.
'Preparations are also 'being made •
fo the grading ,of the hail . between
'St ffa and ICronnatrty. this' work
proceeds it will create employment to
the amount of $3,000 or more. As
yet only the surveys have been made.
Mr. Samluel Webb ! who has been
ill for some time, is improving. •
• Mr.•arlrcl Fr :0... V. Recti spend _o_
couple of days in London recently. •
Mr. John 'Webb; of Hamilton, has
been; visiting at the home of his bro-
ther; Mr. and",Mrs. S. Webb..
'Mr. and :MTs G. G.' Wilson hiive.
returned from •-a • visit with their
daughter,'Nfre. 'Cecil Stewart, of Ex-
eter. '
The'.I:adies' Aid of the United
Church met at • the Parsonage, the
"Mine: of Rev andMr's.' Turner, • on
Thursday The . ii,Ieeting took the
•form bf a't(uiltangar aftervwliiciati Mrs,
Turner served a..dainty lunch.
M+
and Mrs. Barry - Leslie and
famiily, of •Stratford, anent Sunday
with Mr. aurid Mrs. George Butson.
Mr. and Mrs. James -Verner, Verner, of
Stratford, spent Sunday with 'M•r. and
•'Mrs. Archie • Miller.
o Mr. and Mrs. Walter O'Brien, of
Faint, Michigan; spent Sunday with
Mr. and Mrs.. F. O°Brien.. .
is
ich
e
which has:'been provided as a relief
'measure.", 'This work, is expected to
continue, until Spring, and will be the
•leans -af--dis'tiibuting._mer $34000 in
bhe municipality.
EARLY: PULLETS WILL PAY AGAIN IN193.4
Read the interesting article on this subject, by F4 W. Bray, in January
issue of "fines Farmer", January 6th "'Canadian Countryman" and
January 4th 'Farmer's Advcate". •
Seidl NM for 11111IDE booklet 1"The (Hlighw'ay to Poultry Success in
1934." l+`irst hatches already off. Hatching regtilarly from now on.
Etight breeds. IGovernmin ntt Approved.
WI our :branch hatcheries .will be open for ,Ibusiness January 'Lyth.
• lFxoni$ 29th to 81,40t, they 14411 .lboa'k orders ahead, at prices quoted in
eur'°arty Order" pride list. 'New. Felbruary pt'ice.list may show ad -
Voices for the Whole seaso•.ra .Order in January and save money:
ItitAY CHICK - HATCH', RY, '41 .Claybnrn Avec St. Catharines, Ont.
•t 11r"!:oder sled bfGcai 'at Clinton:
S7trie:., To a to h'e.S 8171; Itaolnlot,' anst tear mat tee ad. and mail it to our Ren.
• Office,:' with your name and .address on the margin.
• Mrd. T....Drown has returned home
after spending a week with friends'
in Stratford.
Miss 'Domalda 'Gray left Saturday
to visit with her uncle and 'shut, Mr.
and .Mms..'H. 'Gray, Toronto. '
The Young People met in the church
on Sunday 'evening,,January 14Th,
with the president, da .Speare, .pre-
siding. The minutes of Ibhe : previaps
meeting were read and adopted. Veira
Harnbley read the -Scripture lesson.
Audrey 'Dinnin led in • prayer, follow-
ed by the topic entitled '"1Vlis'siollary
Consolidation 1925-1934” hal yen by
Russell Warden.. .
go on record as recommending
strongly. that debentures 'be issued in
serial or annual payment form, as it
is felt that this plan has much,, to
recomimend it over the sinking fund,
method, particularly for municipali-
ties of moderate size.
Trust Funds
Assets and liabilities of a trust rid
ture are frequently encountered in
municipal accounts. A common il-
lustration is the pee petual care fund
of a cemetery operated as a public
enterprise. Items ..of this nature are
nature properly shown in a separate
balance sheet with adjustments for
advances to or by the general funds
of the municipality, although as far
as possible trust funds should be op,
rated entirely independently of the
general accounts and interfund :bal='
an.:es' should not occur. Another ex-
ample of a trust fund. and one which
has "caused considerable difficulty in
some municipalities, is represented
by amounts collected as frontage
Yates on local iniprovements, in ad -
mance of the first installneents.on the
related debentures. It has sometimes
occurred in times of disturbed finan-
cial conditions, that the issue of de-
bentures has been delayed in the
hope of obtaining more advantageous
prices, but in the meantime the di-
rect frontage rates have been col-
lected, It goes without saying that
these funds should be set aside as, a
trust and held against: the period at
the termlination of the debenture is-
sue when no frontage rates will be
.collected because the property own-
ers concerned will by that time have
Met their annual instalments for the
full number of years prior to..the re-
tirement of the debentures. If funds
of this mature are not set aside, the
current 'position of the municipality
i .*.-the,.::ry years is fictitiously
and a heavier' burden
e 'met out of the general tax
an the later years. tots
received as premium on debentures
sold, particularly if of a substantial
amount, should be held in trust and
anuoftized over the -term, of the' de-
bentures to which they apply.
'This brief article is not intended
to be 'a treatise on municiipai ac-
counting, but merely to illustrate a
few of the proble-ins to be dealt wit:,
(nliany others of equal or greater im-
portance could be given) where it
should be self evident to nuinicipal
officials that the services of technic-
ally qu'alified. Chartered' Accountants
Gan be utilized to great advantage..
different. programs. They are "call
the National ,Red. Network and the
I
atonal Blue Network. 1 have giv-
e lists of stations under these net-
works 'that consistently Barry the pro-
grams, but sometimes Biue Network
s't'ations carry Red Network program's,
and vice versa. So, if .you're looking
for a iprogram !;"frotnt the •National
Broadcasting 'Cam'pany, try' both -Ree
and 'Blue station lists.
• IIn the .first column i have listed
the frequencies from lowest to high-
est. 1 believe this is the handiest
way: For example, if you Wanted to
hear a program: over the C'olnmlbia
System,. you can start at 550, Buffalo,
and work up, stopping at the 'setting's'
for other Columbia 'stations till you
find a "satisfactory one. It'i .good
idea to. tune this way beeause recep-
tion varies from night to, night. The
'beet •,.,vvay is to -.find the, best station
for the programs you want to hear.
if am. net mentioning programs over
these networks at present, but you
can use this list in the following ways
Siuppos'e'your daily paper states that
a 'program you want to hear will be
broadcast from, KIDIKA at•,Pittsburg.
If Pittsburg does not come in very
well, and the program is. on a net-
work, just look up the network that
KIDIKA• is-en,.;the..National Blue, and
try :the -other stations listed' under
this network.
.There are plenty of , program and
station •lists. (I've tried to present
thein in a little different manned in
the hoPe' 'thatt...,you• may find them of
value, in getting better ;results froth'
your radio. . Bead' these instructions
carefully -'save\ the - Iist.
Network --Canadian
Freq, Call Location: , Power
730 -'SFPL London . 100
880 . CIRCO 'Ottawa ' 1000
910 'QKY Winnipeg 5000
910 CRC1M Montreal 5000
930 'CKIPIC Preston ."100
960. .GR'CT Toronto ..:.. 5000
1030 'CNC Toronto 100
1120 CKOC Hamilton 1000
1210 CFCO Chatham 100
NetWork—Columbia
550 WGR Buffalo 1000
690 CFRB Toronto 10000
720 WGN Chicago 25000
720 WGN Ohicago 25000
770 WBBVI Chicago - 25000
$10 W'OC'O Minneapolis 50000
820 WH'AiS Louisville 25000
840 CKLW Windsor 5000
860 •WAB'C New York 50000
1080 WBT Charlotte 25000
7,,090 ' KiV1JOX St. Louis 50000
1100 WPG Atlantic -City 5000
1160 WWVA Wheeling 5000
1170 .WQAU Philadelphia 50000
1290 WJAS Pittsburg 1000
1300 WHIK Cleveland 1000
1460 WJSV Washington 10000
1470 .,WiLAC Nashville 5000
1480 'WKBW Buffalo 5000
Network—National Red
640 -KFII ,Los Angeles 50000
650 WSM Nashville 50000
660 'WEAF' New York 50000
670 iWMIA'Q Chicago .6000
700 WIN . Cincinnati 50000
740 NSB Atlantic City 5'0000
790 WIGY Schenectady 50000
800 .'�V;B9IP Fort Worth 50000
830 I 'OA Denver 12504
90Q WIDEN Buffalo 1000
1000 iWlOC Des Moines 60000
1040 KTI•fS IHIot Springs 10000
1060 WITI'C Hartford . 50000
1070 W'TAIM Cleveland 50000
1100 WWRVA Richmond 5000'
Network --National Blue
750 WU11 Detroit ' 10000
760 WJZ New York 50000
870 WLS Chicago 50000
870 W DNR Chicago 50000
966 ORCT Toronto 5000
980 KDKA Pittsburg 50000
990 WBZ Boston 25000
1060 VEAL Baltimore 10000
1150 -WHAM Rochester 25000
1460 KS'I1P St. Paul 10000
IN MEMORIAM
COSF;NS.—In loving remembrance of Mary
E. Govenleck Omens, beloved 'Wife of Rev.
T'. Wesley Cosecs, -.of Mit:' Forest, and dearly
loved mother of Rev. 0. W. D+Wr'Nft °teen,
MJt `b.D.. pastor of Wesley -Willis United
Church, Clinton, who, ' on the morning of
,fanua*y 1Gth, three years ago, in .the Bethmi-
Metvi1le Monne, Mt. Fdreat, said "Good-bye"
to tbved ones 'sand reset above the shadows of
cur night to loin the Imm'otitals in the kind
%bat is fairer than day, 'where Oa. flowers
never : ether, •rho • rainbows sever. fade, the
sun never setsand Where there are no
graves on the hill -aides.
es.
7Rithese who knew her best, the fraavanee
olf, her Ivenu`tr'f'nt, •faitli5 ti, loving, unselfah,
Christian life ig a preelots h'el'iileae. ,
-•+-•Uuabanrl" and Sea..
WINTER . HOSE --Cashmere, Silk and Wool}' it alTpopu
ular shades. 'All, sizes. Regular 50c. Sale
P'TJRE WOOL CASHMERE HOSE Semi -fashioned,
/Penman's Made", , extra quality. Sale Special ... .
Five Cases only "MAPLE LEAF" Cotton Battting,apurest
of cotton, white as snow; opens up in sheet 36, x 81
inches. A perfect batt for quilting. Regular 50c.
Sale
WOMEN'S FLANNELETTE NIGHT GOWNS Full.
sizes, made of fine even white fianuelette, long sleeves -
fancy yoke. Sale Special ..
IBEX FLANNELETTE BLANKETS, 7e x 84, finest
quality made. Friday and Saturday only, per pair
r TWEED AND JERSEY DRESSES - Women's sizes,
this year's styles. • Extra value ....
OUR. MILLINERY DEPARTMENT offers a' clearing of
all Hats up to $3.00, including this season's best styles. -
Friday and, Saturday ° -
"POLLYANNA" PURE SILK HOSEL-Full fashioned,
semi -service weight; all ,wanted shades and sizes. To
introduce this new line, Friday and Saturday only..
NEW PRINTS --Extra quality, fast colors', yard wide,
attractive patterns. Special - 0
BOYS' BROWN CORDUROY RIDING BREECHES—
Leather knee, double seat; fully lined. ; Sizes 26 to
34 • ,.
MEN'S WORK SWEATERS—Grey and Brown, wool and
cotton mixed, with or without collars. Sizes 36 to
44. . Special Value :25
MEN'S WINTER CAPS with ear -bands, made of good '.•...
weight cloths; new styles; fur lined bands. Regular C
$1.00 to $1.25. Sale
MEN'S AND BOYS' WINTER OVERCOATS—All new
styles and colors, this year's buying. Friday and
Saturday '
t
BIRTHS
Krauskopf,—In Scott Memorial Hosiftbal, Sea.
forth, on January 14th, to Mr, and Mrs.
Niucholaslirauskopf, of McKillop, a daugh-
ter.
Frililey.--In Clinton en .Tannlary 5th. to Mr.
and Mrs. Fred Friltaley, "dr Goderilch, a son,
Frederick Donald.
DEATHS
Dugan.' -In Seaforth on January 18th, Wil.'
ligan Dugan.
tig4e.—Irc Bayfield, on Jatruary fifth, Aruna
(Sturgeon. widow a A. E. •Wigle, aged 64
years.
Foster. --In Varna on, January 10, firs, Mar-
garet
argaret Poster, widow. of Altocarlileir4rbster,
aged 95 years and 6 months. '
Wright: -In Brucefield, on Wednesday, Janu-
ary 17th, Jean Feil[uuon, .wiklow loce lthe late
Charles Wright, in her 84th year.
CARD OF THANKS
The William Anderson family and the
James N•dlan faintly wish to express their
sincere thlaxllcs for the • many kindnesses'
Apses' to them and for the sniritual beugnete•
and the loaning of oars in the bereavement
of their nrother, Mts.. Marcy. McCarr1le,
• 5449.1
TENDERS WANTED
Tendert will be received up to Jantiary 25th
for 15 cords hardwood, 14 inches Ions, to be
delivered at Gavap Churcia, Winthrop. Also
tenders for Caretaker for church Sbr 1934.
IMPORT4NT NOTICES
Fpm, SAt.E...'A kl'OUNti. Y iO II� tTGH.$RED,
Shorthorn bull, dark red 1fteairthip old.
Phone 2 on 1141. J. �D. <°1nna t t, Se fort .
,.... 544$,2.
WILLIAM McCULLA,
R. R. 4, Walton, Ont.
8449-1
TENDERS WANTED
Tenders will be received until February 1st,
1934, for 13 cords of 14 -inch green body hard
wood. maple and fbeec4h, at least two-thirds
Maple, to be delivered to School House No.
6, Tuckersmcibh-
RUSSELL COLI3MAN, Sec'. -Tress„
R R. 3, Seafoxrth, Ont. • --
3448x2
ANNUAL • MEETING
TENDERS WANTED
Tenders wanted for 10 cords of hardwood,
maple arid beech, 16 inches tong, to be de-
livered to S. S. No. 9, Tuckertnith, by Atari]
1st, 1984: tenders to be in by January 22nd.
1934.
SOUThC.,.HURON AGRICULT 1'RA.L SOCIETY
The annual meeting of tete South Huron
Agricultural, Society will he held in the Com-
mdre'a•1 8%te1, ^Mensal], on Friday, January
19th, 1934, alt 1 p.m., for the purpose of
redeiving The Directors' anti Anditnre. 'antrual
reports, the elltiter of directoib fir the 41114,
rent year, and ,9be %tinsau-1ott ref Arther4liusi.
test.
)U1. A. It. CANCie1 LT.," K. IVs Met Al2,
President. ' k1 Felai•y.
... a447�
W. S. BROADFOOT, Sec. -Tans.,
R. R. No. 3, Killeen.
8448-2
MEETING OF HURON
COUNTY COUNCIL
The meeting of the Aaron County Counarl
will be held in the Chanty Om/rep Chambers,
Court House, Godertdh, at 2 o'dlook on the
afternoon of January 28ed.. 1954.
All accounts, 'notices of deputations or, an -
plications and other important ^ business re-
iniring attention at this meeting a the
CSonnri1 • should be in the hounds of the Clerk
not later than the Monday !previous to the
meeting of the Council.
Dated at Goderich theta 4th day a' Janu-
ary, 1934.
J. M. ROBERTS, '
County Clerk.
9448-2
TOWN OF SEAFORTH
Applications will be received for the
following positions:
Clerk and Treasurer.
Assessor
Chief Constable
Auditors
Street 'Superintendent'
Scavenger. '
Also tenders for team wotrk. and
snowplowing at price per hour
each service.'
!Sealed applications and tenders '•K,
be in the hands of the undersi
not later than noon, on Mouthy, 3`
nary 22nd. C*
A. D. SUTJThR1I+AND,
Mayor.
FARMS FOR SALE'
y A1Lffi FOR SALE.– Fblt SALE PART 'LOT
28 . and 294- Conce iilon 8. ' McK4Lk>b, eat.
taming 1512 ,aa res mind 'lctret'rn as the T; E.
Um' tent. Must be anile bh; clove the eetaiba,
id ,Vida sold wild be . +cubed':' Fbr raxtinti1alli
ancpitty ate d:, oil. GO ulltiOCK, 2kseoete#.
teethe •,'•: . • tibi;84,tr
THE JOLT RA
AGENCY
Insurance of
Bonds, Real
C�yyt Mone•;
SEAFO T
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