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The Clinton News Record, 1933-11-09, Page 6PPGE G TRE CLINTON NEVI -RECORD , THURS., NOV. 9, 1933 NEWS AND HIkfPENIN6S OF INTE1RLST TO FARMER TimelyInformation for the n tom111a� ®�� Busy Farmer ( Furnished by the Department of Agriculture) Winter Fair Dates Ottawa Winter Fair -November 14 to 17. Royal• Winter Fair, Toronto No. 22 to 30. Ontario Provincial WinterFair, Guelph -December 5 to 7. • otinse "Royal" Prospects Good . Advance information from the management of the Royal Winter Fair is to the effect that prospects are brighter for the coming fair than any in its 12 -year history. It is ex- pected that there Will be a; particul- arly heavy entry of all classes of live stock and farm products. For eight days, November 22 to 30; there will be on display some of the best products of the land: The small breeder or small land -owner will be found in competition .with the pro- ducts from large holdings. The boys will have an opportunity to show their beef calves in a wide open cam -- petition. Formerly it was necessary to be a member of a calf club in or- der to show, but this year any boy between 14 and 20 years of age who has a calf sired by a purebred bull born on or after :September 1, 1932. which he has feS, cared for and fitted two months prior to fair dates, may enter in competition. British Markets Overloaded With Canadian Apples Writing from the Ontario Govern- ment Office in London, Andrew Ful- ton reports that excessive shipments of Canadian cooking apples to the British markets are seriously de- pressing prices for all kinds of ap- ples, including English. In many cases prices slumped from lOs to 15s a barrel within two. weeks. Good Nova Scotia No. 1 Blenheims are selling at lis a barrel. Ontario Blenheims 13s to 15s a barrel, Eng- lish Blenheims 3s 6d a bushel, and wasty and indifferent fruit as low as 3s Gd a barrel but mostly 7s 6d. At the same time, good quality Ontario red dessert apples are holding their own, as bright Scarlet Pippins are fetching from 22s to 25s; Jonathans 24s to 26s, and firm McIntosh, free from bruises 22s to 24s. 1Mr. Fulton considers that it is a mistake for Ontario shippers to ex- port their apples immediately they are packed, without considering the large .crops in Nova Scotia, Graven - large crops in Nova Scotia. Graven - et' fall varieties that are coming for- ward to all 'British ports in unprece- dented quantities at this time of the year, are settin"• the prion for this class of fruit. This situation is also ]+wing a depressing effect upolt the English grown apples and English growers are begimting to cry out for something further to be done to pro- tect their interest. This time it is rot the foreign fruit that is causing the trouble, but armies from Canada and a severe overlapping of New Zealand boxes. Present indications are that Ontario anple shippers who have put their annles into cold stor- age will find markets more satisfac- tory after Christmas I C_1tr Winter Fair at Guelph The Ontario Provincial Winter Fair, to be held December 5 to 7 in- clusive, will undoubtedly draw a par- ticularly strong entry. At no show is there a more attractive display of draft horses than is seen in the sin- gles and teams at Guelph. The clas- ses for -market cattle are always strong and there is usually a good showing in the three beef breeds. The sheep show is outstanding. In the seed department there are good priz- es and keen competition. The even- ing horse show is an attraction that always pleases. Write to R. W. Wade, Parliament Buildings, Toronto. for premium list, and remember that entries close on November 20. This is the fiftieth annual Ontario Pro- vincial Winter Fair to be held at Guelph. cwt= Winners to Represent Ontario at The "Royal" Teams representing Boys' Cattle, Swine, Grain and Potato Clubs in Ontario held their annual inter -club competitions at 0. A. C. on Friday. October 27th. Teams were each composed of two club members be- tween the ages of 16 and 20 years inclusive. In all, 2,111 club members are enrolled in the 103 clubs organiz- ed in the four projects in Ontariq during the past year. Fifty-five of these clubs sent their representatives to the College to compete in one of the four inter -club competitons con- ducted under the direction of R, S. Duncan, director of the Agricultural Representatives for Ontario. In the Cattle Club Competition, 21 teams competed, The Woodbridge Dairy Calf Club of York County composed of Norman Boggs and Wil- bert Jennings, wee winners. The Grain Club Competition brought out teams representing 14 clubs. The winners were Kenneth Smith and Garwood Sperling of the Renfrew Grain Club. The •Swine Club Competition was keenly contested by 10 teams repre- senting as many different clubs. First place was awarded to the Or- ono Boys' Swine Club of Durham County, composed of Wesley Yellow - lees and Newton Ashton. The Inter -Club Potato Competition also brought out contenders from ten different clubs. The winners were Gordon Armstrong and Lloyd Rawn of the Orangeville Potato Club, Duf- ferin County. •Following the keenly contested competitions, the competitors, the coaches and officials were guests at a dinner in the O.A.C. cafeteria. Fol- lowing the announcement of the re- sults, Dr. George I. Christie, presi, dent of the 0.A.C.. delivered an in- spiring address which climaxed an interesting and enjoyable day for the club members who had gathered from as far as Renfrew in the east and Lambton in the west. Another pleas- ing feature at this function was the presentation of "The Farmer" tro- nhies by Editor C. H. Hodge, to the teams from Cork and Durham Coun- ties, whiners in the Cattle and Swine Cmnnetitions 'respectively. The four winning teams from Duf- fe'•in. Durham, Renefew and York will represent Ontario in the Inter- provincinl Contests to he held at the Royal Winter Fair in November. O.A.C. Team Second The Ontario Agricultural College dairy cattle judging team stood se- cond with 18 teams competing in the Inte;national Inter -Collegiate Judg- ing Competition at the Dairy Cattle Congress held at Waterloo, Iowa. Iowa team was first. Individual members of the Ontario team were high in judging Holsteins, Brown Swiss and Ayrshires and second in Guernseys. As a team they were first in the judging of Holsteins and Guer, nseys. The team was composed of J. W'. Archibald, H. 3. Hunter, A. 13. Mc- Caugherty and D. A. Dalziel. The boys were coached . •by Prof. J. E. Raithby. McCaugherty was high man in Holsteins, Archibald high in Brown Swiss and second in Guern- seys, and Hunter first in Ayrshires. The team and their coach are to be congratulated upon their excellent - standing in competition with the best judges from 17 Agricultural Colleges across the line. ecima Takes Optimistic Attitude Towards Ontario Fall Fairs "For very definite reasons," stated J. A. Carroll, superintendent of Hor- ticultural Societies, "I am convinced that the near future will, once a- gain, see the Fall ,Fair as an institu- tion of real imporance in the farm- ing life of Ontario." Mr. Carroll, in his official capacity. has visited some 28 fairs, commencing with the Canadian National Exhibi- tion, He points out that gate re- ceipts are increasing generally and, in some cases, this increase is as much as thirty or forty per cent. ov. er last year, "Crops in general being earlier this year," he said, "has resulted in giving more farmers tithe to attend the fairs Then again, economic con- ditions have had much to db with in- ,creased attendance. Where in the past farmers would turn to the city for relaxation, a less expensive en- tertainment is now the order of the day. Fall fairs answer this need." More attractive prizes and the program ofJunior Work were named as two additional reasons for the in- creased interest in the fall fair. jun- ior Work has been carried. on for ov- er twenty years now, and this pro- gram is beginning to bear fruit, in- dsmuch as an entirely new genera- tion is added to the attendance, at these annual functions. 1"For these reasons," he concluded. "I cannot take anything but an op- timistic attitude towardsthe future of the fall fair in Ontario." _,_ Report of Authorized Auditor (Continued from, page 3) 1932 County Rates overpaid by McKillop but not shown by County Auditors ' Old Age Pensions' not shown by Auditors .. Refund from Hospitals not shown by Auditors .. ...... l.... ,+ Administration of Justice.... .. . ..• . ^ $ Division Court Fees not deposited taken by Gordon Youn• Ex. F IV, Page 4 . $14.10 6.88 • ° .80 4.74 $26.52 Less: apparent error 01 28.51 Licenses not deposited taken byGordon Young 308.00 Interest on Children's Shelter onds taken by Young 10.00 Land taxes not deposited, taken by Gordon Younp 837.82 County Hibhways funds credited in error to Genera' Account, adjusted in bank reconciliation . . 251.18 ,", 0,7M VITI15f1,1 17,150.7P7WW." suer? Net Discrepancies in General Recepits....... . . 79.75' ' I Their disbursements are less than mine by $4,019.38, of which the cheq- ues drawn by Gordon Young from the General Account and deposited in his own account amount to $2,287.- 00. 2,287:00. It is very evident front the fore - $101.16 20.00 19.25 $140.41. 913.26 $772.85 going that no attempt was made to balance the bank account. Wirth an incorrect balance at the beginning and the same at the end differences in receipts and disbursements are very easily concealed. COUNTY HIGHWAYS ACCOUNT Balance at Balance at beginning Receipts Disbursements end Per County Auditors $6,377,81 O'D $253.258.30 Ex. E. II. 5,293.2:4 O'D 253,509.48 Discrepancies $1,084.57 O'D $251.18 The difference in receipts is ac- counted for sty the amount deposited in General Account in error which is shown in my bank reconciliation at December 31st, 1032, for later adjust - $246,738.85 247,954.34 • i $141.64 261.90 $1,215.49 $120.26 ments. An explanation of the difference in the disbursements shown is here given: General Expenditures $759.91 Gordon Young --(Unauthorized cheque traced to his bank account . . 100.0C Unexplained bank disbursements. cheques missing, 356.08 $1,215.99 Commission Pay Sheets overstated . . .50 Net Discrepancies . . .... $1,215.49 The difference in the closing bank balance is again due to errors in the outstanding cheques at December 31st, 1932. i1'he •County Hone Acocunt as stat- ed by the Auditors of 1932 show mis- cellaneous receipts of $1.93 which a- mount I could not trace. The general disbursements as shown by thein amount to $18,509.34 whereas my summary shows $18,526,- 41. The bank balance as shown by them is $1,018.72 whereas my bank recon ciliation shows $999.72 the difference being $19.00 of outstanding cheques not included by the auditors. The Exchange Account as shown by them does not take into account the December 1932 exchange;charged through the bank in 1933 and form- ing part of my reconciliation. The Coupon Account agrees with my findings though I cannot agree with the auditor's statement that "all • Balance at beginning 1932 Auditors' 377,867.04 Ex E IX. 30,179.05 EXETER: There was a good at- tendance at the social evening held by the Men's Club of Main Street Church Thursday. The president, Mr. George Layton, opened the meet- ing, and Mr. B. W. F. Beavers was chairman for an excellent program which included vocals by Dr. Smillie and Mr. Sam Rennie, of Hensall; Miss Pearl Wood, of Exeter, and a duet by Miss Wood and Mr. Rennie, Gordon C. Koch and Rev. A. E. El- liott contributed instrumental duets. A quartet, Gerald and Harold Skin- ner,, James Francis and Frank Wild, fong, was appreciated. Charles Pearce was in charge of the contests. Mr. Layton moved a vote of thanks to the performers. Refreshments were served. BLYTH: What might have been a very serious accident occurred at Bainton's woolen .till here about 3 p.m. Monday, when Wellington Mc - Nall, one of the employees, was caught in the shafting while oiling the box. In some manner part of his clothing was caught in the shaft and he was swung around it several times, until all his clothing was lit- erally torn from his body, and he was finally thrown to the floor. He was immediately taken to Dr. Kilpatrick's office, who after an examination found one finger broken and his body badly bruised, with indications of being injured internally. Hi6 condition at time of writing is fair, although he is suffering consider, able pain from the bruises. LET US REMEMBER "At the going down of the sun and in the morning we shall remember them." Canada's Battle Casualties .. 51,748 Deaths from disease 6,767 Other deaths - 1,006 Buried in France and Belguim 87,900 Buried hi the United Kingdom 3,500 Buried in Canada 9,000 Canadians in Unknown Graves 18,300 WoundedinBattle a e ...... . . '140,000 Total Canadian Enlistments, .619,630 Those who served outside Canada .. 424,589 Discrepancies 338,179.99 coupons are properly cancelled." They were cancelled by the bank but not by the auditors • and being for the interest on 319,500.00 did not a- gree with the Balance Sheet showing an 318,500.00 liability. In no way could this account be considered a Sinking Fund Account as it was pre- viously called. The Provincial Highways banking is performed through four separate accounts: It was the practice of the County Treasurer to open a separ, ate account each year to take care of the debentures and coupons due in that year. The 1931 account shows a balance of $125.05 of unpaid inter- est while the 1932 account shows a balance of 311,850.46. A third ac- count was called a Savings Account and at December 31st, 1932 showed $103.85 on hand. The Ordinary compared: Receipts 343,969,34 69,669.34 325,700,00 The difference in the opening bal- ance is due to the fact that the Coun- ty. Auditors included the balances of the Savings Account 325,737.53 and of the Special Account 1931, $12,950.- 46 with that of the Ordinary Acoeunt. The receipts differ by reason of a transfer from the Savings Account to the Ordinary Account of $25,700.00 The disbursements differ by 312,987.- 99 12,987:99 which is made up of 312,950.46 which represents a third Payment on debentures although only two annual instalments of debentures and in- terest had fallen due. The entry of 337.53 shown as a transfer of 1932 Savings Account Interest Earned ' Transfer from General Account Deleted disbursement for third instalment . . Deleted entry marked transfer to savings . . Account is here Balance at Disbursements end 3129,242.67 37,4.06.29 O'D 116,254.68 7,406.29 O'D $ 12,987.99 was in the Savings Account at the end of 1931. " Hud the County Auditors continued grouping the four accounts together they would have shown a balance of 34,673.07 at the end of 1932 instead of an overdraft of $7,506.29 which re- presents the balance of the Ordinary Account only. They should either have shown the accounts separately as I have or continued to combine the four accounts. Had they eontin.• ued to combine the accounts as they started out to do in the opening bal- ance the following amendments would have been made: • $ 66.32 12,950,46 12,987.650.43e $26,004.77 ,Less: Delientures and Counons paid 1932 Acct. . . $1,100.00 Debentures and Coupons paid 1931 Acct. 12,825,41 313,925.41 The Net Diserepancv is therefore .. 312,079.36 The statement of Surplus or De- ficit which is shown as at August 16th, 1933, on Ex A begins with the deficit at the end of 1982 of 345,- 472.77. The details of this deficit appear on Ex. C I which I think will be found self-explanatory. It must be remembered that . the Surplus at August 16th, 1933 con- tains the whole of the Taxes levied in 1933 but only those expenditures ascertainable to the time that the Treasurer resigned. All the expendi- tures of the remainder of the year have yet to be charged against it and for that reason I do not wish it to be understood that there will be any surplus at the end of this year. The absence' of a balance sheet in proper form conceals from the War- den Council, and Officials the true condition of the County particularly as regards a current surplus or de- ficit. and the feet that these cheques have been destroyed points very strongly to their having been duplicates of salary cheques. I understand Mr. Young States that these were Mr. Holman's sal, any cheques but he must be them - sect in this as Mr. Dolman's salary amounted to approximately 318.1.00 per month, the entries for which were seen. The four amounts so marked amount to 3550.00 sand are explained on the second page of Ex. F 8. Exhibit F 3 with continuations shows Gordon Yotng's deposits with the dates thereof for the period from January 1st, 1928 to August 10th, 1933. A general ledger is essential so that epntinuity from year to year ;s established. In my introductory remarks I re- ferred to the shortage found to be existent as far as it could be deter- mined from such information as was available. This information will be found in Section F and with the de- tails appearing in its dependent schedules. It will be noticed (Ex. F I) that I have shown the receipts pur- loined separate from the cheques which were traced to Gordon Young's account. They are receipts unacJ counted for $4,221.33 and cheques in Gordon Young's account 37,623.96 a total of $11,845.29. !As Before mentioned Ex. F I is a summary of the shortage discovered to date. Ex F 2 summarizes the amounts traced to Gordon Young's bank account giving the various dates. The first four amounts in 1929 marked X however consist 'of missing cheques presumed to be dup- licates of Gordon Young's salary but not actually traced to his bank ac- count. Mr. Young's salary being the only, regular monthly payment of 3137.50 had also been cashed at the Bank of Commerce in January, 1932. A de- posit' of exactly the same amount (3450.46) appears in Gordon Young's bank account on 'the date the bond was paid by the' bank. 11 would point 'out that the audit- or's statement for the year 1930 shows receipts from debenture:, is- sue 3100,000;00 whereas the actual amount deposited from. this source in 1930 was only 396,549.54, as differ-, ence of 33,450.46: The remainder was traced by site to the bank in 1931 with the exception of the amounts of 3450.40 and 3200,00 which are men- tioned above. In addition to the foregoing these are •a, large number of missing chetl- ues some of which may be legitimate but of which I am -unable to obtain proper details. With blank stubs in the cheque books, non entry in the cash book and with only the 'bank debits with no details thereon but the date and amount, it is impossible to trace them. Some of these particul• arly in the County Roads account are of such amounts that it has Veen suggested they refer to some person having been paid for services who was not an authorized employee of the County. These cheques are not in Gordon Young's account and ars not covered by any voucher issued through the Engineer's Department. The untouched cheques in the Highway bank account amounted in 1930 to 8487.20, in 1931 to 3510.86 and in 1932 to 3456.08 and in 1932 there is a cheque of 3100.00 traced to Gordon Young's account. These were a large number of missing eheaues in the general account which in the absence of further informa, tion I was unable to trace. An item appearing in the shortage consists of interest on two 3100.00 bearer bonds, the property of the Children's Shelter. Gordon Young says that the previous auditors told him to keep this money as they had charged it up to him but admitted that le had never paid the amount to the County. There was no charge in the books which I could locate. The bonds amounting to $1,200.00 I found to be held in a safe deposit box un- der Gordon Young's name at the Bank of Commerce on August 15th. 1933. I arranged with the Manager to have this box name 'changed to the County of Huron. So bold did the recent Treasurer become that a cheque issued for 3652.00 was deposited in his own ac- count as 3652.00 less cash 325.00, a net deposit of 3627.00. A perusal of the suppleeentary schedules of Ex- hibit F will show the large number of items deposited with a small cash payment deducted but pointing con- clusively to a similar debit on the same day by the bank to the County funds. It must be remembered that Gordon Young has pleaded guilty to the items in this list with the ex- ception of those of the year 1929 which were discovered after his sen- tence. One thing however should be pointed out and that is the amount recovered from the Bonding Com- pany of 37,750.00. This may be re, garded as found money less the ex- penses of the investigation because the County did not know it had been robbed. It must also be regarded as more or less of an "ex gratia'! payment or payment by grace since the provisions contained in the Em, players Statement and forming part of the bond, had not been lived up to. The Employers Statement was signed by G. W. Holman as Clerk and by J. Hayes as Warden (though Mr. Hayes, I ant informed, disputes his signature). The employer's statement consists of a questionnaire with answers by the employer. One question is "whether cheques would invariably be countersigned by another person after they are drawn and will the same precaution be tak- en as to notes or other evidence of indebtedness issued?" What means are taken by the countersigning offi- cer to see that two cheques or notes are not drawn for the payment of the same obligation? The answer to this was that the Warden signs all orders for Treas- urer and he pays all by cheques, bank books, stubs of cheque books and re- turned paid cheques. From what has already been men- tioned in this report it is evident that no attempt was made to comply with the intent of the question. Or- ders were signed' in blank by various 'Wardens, cheques were issued with- '• out orders, the audit was incomplete and no vouchers were examined or bank reconciliation made. Several instances of overpayment have been found and there was apparently no proper cheek on the Treasurer. Another question was "Will his duties embrace the handling of cash" and the answer given was "Yes, but very little cash is handled all payments are made by cheque and receipts the same." This reply is disproved by the amount of receipts of cash which the Treasurer is known to have purloin- ed. There is also the fact that he did not issue receipts unless request- ed and the amounts thus received in cash cannot be traced. Another question asks "from what source will the annlicant receive money?" and the answer given was. Taxes received from local municipal- ities, school grants and all by cheque, it will be noted from the exam- ination of Schedule F. that such it- ems as auctioneers, peddlers and poultry licenses were Iargely regard- ed by the- Treasurer as perquisites and their <omission from the employ, ers' statement is serious. lAgain "How touch approximately is paid in cash?" and the answer given, "No payments made in cash. all by cheque." This is a misrepre- sentation to the company of the form in which money was received by the Treasurer as the question.annears in that part of the question relating to receipts., An even more definite question is asked. "Are receipts' given by the applicant in every instance to those who pay hiin money and is a dupli- cate of these receipts retained or bound in book form with stubs to be used in comparison when his ac- counts are audited?" The answer in part was. "If he receives for Count- , purposes, duplicates are kept." I think enough evidence has been pre sented to show that this Ltl' :ovision was evaded to a considerable extent. A very important question was asked as follows: "When audited is the cash balance claimed to be on de- posit in the bank at the time of eaeh audit verified by a statement of the manager of the bank?" The answer being, "Yes," etc. Failure to have a proper bank reconciliation containing the details of the outstanding cheq- ues is a direet violation of the con, tract with the bonding company. "Will the applicant be required to make his deposits daily " was also asked and the answer given was "Yes" though this provision was not carried out. These are some of the important questions asked and answered in the employer's statement but from these it will be seen that had the County pressed for full payment in the courts the probabilities are that it would have received nothing at all. I regard the settlement made . as quite generous under the circumstances and I world suggest that for any other bond a copy should be kept of any undertaking• made with a bond- ing company so that it could be .re- ferred to from time to time. Comments, and Suggestions The new system of aeeounting is being installed and the new book- keeper whom the Warden and myself were instructed • by the Warden's Committee to engage, is rapidly un- derstanding it as it is installed in, sections. On the resignation of the Treasur- er the Clerk presented a By-law stat- ing that under such circumstances he became automatically the Deputy - Treasurer. In the face of his ap- pearing before me for examination with a solicitor who demanded pro- tection for him against his employ- ers, the County of Huron, I consider this perhaps the most outrageous procedure of the whole case. He has been, unwilling or unable to produce vouchers in such shape that they can be audited. Under the authority given to the Warden and myself and approved by the Warden's Commit- tee, instructions have been given that the bookkeeper shall obtain from him together with an order authorizing the issue of any cheque, the invoices and other vouchers relative thereto and that she shall file these stapled together with a notation of the num- ber of the cheque issued therefor. We have further insisted that orders shall be issued for all payments whether statutory, by-law or for ordinary incidentals. The orders and cheques are all being countersigned by the Warden so that he shall know every item which is paid out.. These instructions also contain a provision that all. monies received are to be handed to the bookkeeper for depos- it without any deduction therefrom and that the receipt shall be .lade out by her. A large number of people are or- dering sunplies and materials and nc one therefore is able to state at any time what the liabilities of the Coun- ty amount to. I feel that an order book system should be installed and that these order books should be issued to only a few people who will send a duplicate to the bookkeeper when the order is issued, keeping the triplicate in their own book which they will mark off when the geode are received. An alternative would be to appoint a purchasing agent but this .tight not be possible. The Cleric notwithstanding the instruc- tions of the Warden's Committee that I should install the new system, has been ordering receipt books, etc., of the old style and this I take as a further instance of his obstructive tactics. nv docu- mentscannot suggest that anv be given to the present Clerk as his office is in such a con- In 1928 as before explained no de- posit slips for his account and no debit slips for the County were a- vailable and therefore no shortages could be traced in that year. Com- mencing in 1929 however these slips were available and the details of the deposits are given. I have traced his salary deposits and marked them as such. The cheques shown on the deposit slips which correspond to en- tries on the bank debit slips against the County are those items which are underlined and these are the items which are summarized on Ex. F 2. Ex. F 4 contains details of receipts unaccounted for together with the source of information either receipt book or cash block and whether Sr not they appeared on a deposit slip. It will be noted that some items appear on a deposit slip but did not reach the bank. Exhibit F 5 gives details of de- bentures issued in 1930 and 1931, and shows two amounts received but not depositedtc the credit of the County. They are 1tIrs. A. Halliday 3450.46 and Mrs. M. J. Johnston 3200.00. The first is bond number A 10 and the second bond number G 2,. In connection with these deben- tures it was found that the bond sold to Mrs. A. Halliday had been redeem- ed by the County by means of a cheque issued on the general ae ount in November 1981 and that the d: , fused condition that even the By-laws cannot be produced when required On enquiry i q y one s referred to the By-law brook containing a copy of the by-laws but this is of no value with- out being' properly and, legally cores .. pleted. Such pay sheets as I have seen for the various committees constajar as. mong them some large payments. This is apparently due to custom re • - ferring back possibly to the old clays when the Council travelled by horse and buggy. I feel there is no need • to discuss the details of this since it is in the hands of each member of each Committee to see that the pro- per fee's only are authorized. I think I have ,made it quite clear that no audit has been made of the invoices and vouchers because of the condition in which they are kept and ' I doubt whether they have been ex- aniined for years. Numerous double • payments seem to have been made and in fact some of the supplier's have complained that when they re- ceived a cheque they did not know what items were included. This new system should take care of this. The custom prior to 1933 of the Warden signing orders in blank has this year been stopped by the refusal of Warden Ballantyne to sign any- thing for which he has not proper information. As I have pointed out before, the condition had grown so lax that an order was not considered_ necessary in many cases and in 1932 Mr. Hol- man drew 330.00 and Mr. Young 350. for unauthorized expenses. Mr. Young openly admitted that he was no bookkeeper vet he was an auditor before he was appointed Treasurer. In the absence of a gen- eral ledger and of books properly kept he succeeded in taking the a- mounts already stated and accord- ing to his sworn statement that he never gave a receipt unless he was asked, no figure can be placed on the actual shortage. There have been many rumors pre- valent as to people who are suppos- ed to have paid money and hold a receipt therefor. I can only regret that these people did not come to me • and produce their evidence. In connection with the Criminal Audit some records should be made by the auditors of the accounts pas- sed for payment so that the County auditors would know what accounts had been passed by the Board. It has not been the habit of the Coun- cil or Warden to Dass these accounts and so there has been no way of tel- ling whether the accounts have been regularly Passed. They should form a part of the County's bookkeeping. Conclusion In view of the state of affairs - shown to have been existent I can append no certificate. The new books will need to be ad- justed as new facts some to light and - I would suggest that the office of • Clerk and Deputy -Treasurer be sep- arated. No system is successful where collusion is possible and the danger involved of having one offi- cial acting in a dual capacity should not be countenanced. I would particularly express my appreciation of the great assistance rendered by the Warden. Mr. James Ballantyne, the County Solicitor, Mr. R. C Hays, and to the Bank of Corn, merco officials in this investigation which, because of the condition of the books and records, the obstruc- tive tactics erenlovelj by the Treas- urer and the Clerk and particularly to the destruction of valuable re- cords has been rendered extremely difficult. Yours very truly, -F. P. GIBBS. Whatever the emergency -broken glasses: illness : important news: sudden inability to pay an ex- oected visit : lonesomeness for family or friends - your tele° phone takes care of it. A simple,, incxper Sive call puts you in. immediate personal touch, re- gardless of distance. 1-� 12,7 For 30 cents you can telephone about 100 miles by making an "anyone" call (station -to -station) after 8.30 p.m, See list of rates in front of directory. 1,001 n.ex e , r l t, „tu;tppilxEi'