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SESSIONAL  PAPERS 


VOLUME  1— PART  1 


FIRST  SESSION  OF  THE  FOURTEENTH  PARLIAMENT 


OF  THE 


DOMINION  OF  CANADA 


SESSION     1922     ,    ^^VjVji 


VOLUME  LVIII 


12-13  George  V  Alphabetical  Index  to  Sessional  Papers 


A.   1922 


ALPHABETICAL    INDEX 


TO  THE 


SESSIONAL   PAPERS 


PARLIAMENT  OF  CANADA 


FIIIST  SESSION,  FOURTEENTH  PARLIAMENT,  1922 


A 

Agriculture   Dept. — Annual    Report,    1920- 

21 15 

Agricultural  Instruction  Act — Annual  Re- 
port   1920-21 15a 

Air   Board — Annual   Report   1921 141 

Air  Force — Amendments  to  regulations.  .        69 
Annuities    Act — Transfer    of    administra- 
tion         44  6 

Animals,    health    of — Compensation    paid     117 
Armaments,      Limitation      of — Report     of 
Washington      Conference,       1921,      and 

Treaties 4  7 

Armouries    in    Canada — Data 144 

Army    Service   Corps — Data 189 

Auditing  of  public  accounts — ^Expendi- 
tures         214 

Auditor     General — Annual     Report     1920- 

1'  1 1 

B 

Bankruptcy      Act — Trustees      District      of 

Montreal 121 

Barristers,      Supreme      ('uurt     of     N.S. — 

Payments   to 175,    175    u-b-c 

Binder    twine — Consumption     in    Canada, 

1921 164 

Uuard   of   Hearing — Appeals   to 155 

Bunds  of  raiUsays  guaranteed  by  pro- 
vinces       103 

Bonds  and  securities  registered — State- 
ment          72 

Borden,  Sir  Robert — Appointment  to  Limi- 

lation    of   Armaments    Conference..     ..        4  7u 

Buildings  rented  in  Calgary  for  Govern- 
ment offices 1,14 

Buildings  rented  in  Ottawa  for  Govern- 
ment  Otflcea 103 

O 

Cabinet      Ministers'      trlp.s      to      Europe 

Cost,  etc 1  0  H 

Cai^se,    J.    J. — Employment    in    Montreal 

Fust   Otflce 114 

Canadian  Expeditionary  Force — Musical 
instruments    112th    battalion..     .. .  92 

43746 — I 


Canadian  Wheat  Board — Memorandum  re       76 
"  "         Legal  opinion  as 

to  constitutionality 76a 

Canals  of  Canada — Data 161 

Canal    statistics,    1921 20a 

Canadian  Government  Merchant  Marine — 

Annual  Report  1921 20u 

Canadian     National      Railways — Annual 

Report,    1921 199 

Canadian    National    Railways — Passenger 

traffic,   vicinity   Moncton 133 

Canadian   Northern   bonds  guaranteed   by 

B.C. — Assumption  by  Dominion 2oS 

Carayuet   and   Gulf   Shore    Railway   Co. — 

Purchase    of 159,      159a 

Cattle    embargo — Activities     of     Hon.    M. 

Doherty 12!! 

Chief    Architect's    Branch,    Dept.    Public 

Works — Classification IIS 

Civil   Service : 

Appointments   in    departments,    1911-22 

— Number 219 

Appointments,  permanent,  April  1,  1920, 

to   January    6,    1922 139 

Bonus — Amounts  paid   to  April   1,    1921      187 
Order  in  Council  April  21,  1921      112 
Civil    Service    Act,    1918— Positions    ex- 
cluded under   Sec   38b 102 

Civil  Service  Commission — Annual  Re- 
port,  1921 32 

Civil  Servants — Number  on  Jan.  1,  1912, 

and  Jan.    1,    1922;   amount  salaries..      204 
Civil  Servants  receiving  $S00  or  $960  or 

less  yearly 174 

Civil  .Service  Insurance  Act — Statement 

for  1921 58 

Superannuation     and     Retiring     Allow- 
ances, 1921 57 

Coal  importations  from  U.S.  by  Dominion 

Government,    1918-21 116 

Coal   importations   from  U.S.    1896-1921..      116a 
Cold    storage    warehouses — extension     of 

subsidies 192 

Country  elevators — Rules  and  regulations       4  5 
Covenant,     League     of     Nations — Amend- 
ments to I5l 

Criminal    Statistics,   year   ended   Sept.    30. 

1921 luii 

I'ustoms      and      Excise — Annual      Report, 

1920-21 11 

Customs  and  Excise  Dept.,  Montreal — Em- 
ployees       16S 

Customs  collections.   Parry   Sound,   Ont. .  .      ISS 


12-13  George  V  Alphabetical  Index  to  Sessional  Papers 


A.  1922 


D 

DeBeaux,  Robert — Internment  of 197 

Destructive  Insect  and  Pest  Act — Regula- 
tions under 94 

Doherty,    Rt.    Hon.    C.    J. — Amounts    paid 

to 100 

Dominion    Lands   Act — Orders   in   Council  78 
Survey   Act — Orders    in 

Council 82 

Dry  docks  at  Vancouver,  etc. — Data..    ..  110 

E 

Eastern  LaHave  Transportation  Com- 
pany, Limited 132 

Editorial  Committee — Annual  Report  1921  75 

Elections,    By,    1921 — Report 13a 

Election,    General,    1921 — Report 13 

Election   officers — Tariffs   of   fees tJ8 

Electoral    Officer,    Chief — Report 66 

Estimates  :— 

Main,  1922-23 3 

Supplementary,    1922-23 4 

.further.    1921-22 5 

Exchequer  Court — Rules  and  Orders..    ..  71 
Experimental  Farms — Report  of  Director, 

1920-21 93 

External  Affairs — Annual  Report  1920-21  34 

Extra-territorality  rights  of  the  Dominion  127 

F 

Farms,  greater  production,  Blackfoot  In- 
dian  Reserve 154 

Fort  Edward.   Windsor.   N.S. — Lease  of..  95 

Forest  Reserves   and   Parks   Act — Orders 

in  Council 79 

Fisheries,  Dept.  of — Establishment  as  sep- 
arate department 99,  99a 

Fisheries  of  B.C. — Cost  of  operation,  etc.  180 

"         "       "         Transfer    of   control..  180a 

Fisheries    of    Quebec — Control    of..     ..46,  46a 
Petition       of       A. 

Wick  and  others 122 

Fisheries  Protection  Service — Transfer  of 

jurisdiction 44c 

Fisheries    statistics.    1920 17a 

G 

Genoa  Conference— Documents  relating  to 

100,  105a 

Geographic  Buard  of  Canada — 17th  Re- 
port   25  b 

Governor-General's    Warrants — Statement  52 

Grand    Trunk    Railway     Company — $25,- 

000,000  loan,  1921 113 

Grand     Trunk     Railway     strike,      1910 — 

Seniority    right.s   of   employees 172 

H 

Harbours  of  St.  John,  etc. — Expenditure 
on Ill 

Harbour  improvements  at  Quebec,  etc. — 
Expenditures  on 97 

Health    Dept. — Annual    Report    1920-21..        12 

Heath,    Clyde,    Tancook,    N.S. — Trial    and 

conviction  of 167 

Historical  Publications  Board — 4th  An- 
nual   Report 101 

Holland,    Lee — Deportation  of 130 

Hydrographic,    Tidal,    Current    Surveys — 

Transfer   of   jurisdiction 44c 


I 

Income   Tax  Office.   Montreal — Employees     140 

Indian  Act — Enfranchisements  under.  .    ..        88 

Indian  Affairs — Annual  Report   1920-21..        27 

Indian  Agency,  Bear  River,  N.S 183 

Imperial   Government — Advances   to   from 

declaration  of  war 215 

Immigrants — Placing     of     upon     land     in 

Provs.   of  Man.,   Sask.,   Alta 99 

Immigration     and     Colonization — Annual 

Report  1920-21 IS 

Intoxicants  taken  into  N.  W.  Ts.  under 
permit S6 

Insurance — Annual  Report  of  Superin- 
tendent,   1920-21 8 

Insurance    on    C.N.R.    and    G.T.P.R.    Com- 
panies— Placing  of 124" 

Internal  Economy — Report  of  Commis- 
sioners,    House     of    Commons,     1921-22        43 

Interior        Department — Annual        Report 

1920-21 26 

Inverness  Railway  and  Coal  Co. — Acqui- 
sition by  Govt 107 

International  Labour  Conference,  Geneva, 
1921 — Draft  Conventions  and  Recom- 
mendations       ISlb 

Investigators  of  Values — Appointments 
to  London  and  Paris 186 


Junior   County   Court  Judge,   County   Na- 

naimo,  B.C 207 


Kootenay    Falls,    B.C. 

King's    Court    Bench, 

Rules 


K 


—Reclamation    of.  . 
Sask. — Orders    a:id 


21S 
7u 


L, 

Labour    Dept. — Annual    Report    1920-21..        37 

Land  grants   Prov.   of   Sask.    as   bonus   to 

railways 198 

Lands    sold   by    C.P.R.    year   ended    Sept. 

30,   1921 84 

Larkin,  P.  C. — Appointment  as  High  Com- 
missioner         77 

League  of  Nations  : — 

Amendments    to    Covenant 181 

International    Labour   Conference,    1921      181  b 
Reports  of  meeting,  Geneva.   1921..    ..      ISlu 

Librarians  of  Parliament — Report  for  1921        4-' 

Library  of  Parliament — Annual  supple- 
ment to  catalogue 4  2a 

Lignite — Experiments  in  carbonizing. 
Bienfait,  Sa.sk 12u 

Limitation  of  Armaments  Conference, 
Washington.   1921 — Report  and  treaties       4  7 

Loan    and    Trust    Companies — P^eport    for 

1920 143 

Lot  225,  Hudson  Bay  Co.'s  survey.  Parish 

of  St.   John,   Man 216 

M 

Mail        contract,        Bonaventure,       P.Q. — 

Changing  of •    -•      145 

Mail  subsidies  and  Steamship  subven- 
tions— Annual    Report   1920-21 luu 

Marine        Hospitals        Service — Financial 

statement ^4 

Migratory  Birds  Convention  Act — 
Orders  in  Council SO 


12rir!   Gporffp   \' 


A I 


ih;ilM't  KMl 


In    S 


pssumal   pMprrs 


A.   1922 


Militia  : — 

ApTiointmpnts,   Promotif)n.«5,   KotirPtnnnts       r>4 

Army   Pay  Corps — Data l!>fl 

Army   Ppr\  Icp   fnrps — Da  (a IS!) 

Biiildinprs  orcupiod  Ottawa,  otr mO 

•  Jonorals,    etc. — Number,    salaries..      ..      193 

(ieneral  Orders 63 

Military  district.s — Number,   staffs,   .'sal- 
aries       1  !^* 

r'ermanont   Force — Streng:th   of 100 

Militia  and  Defence — Annual  Report  1920- 

21 -"r. 

Mineral     claims,     Yukon     Ty. — Recording 

of 157 

ATineral  output,   Yukon   Ty. — Royalty   tax 

on 160 

Mines  Department — Annual    Report   1920- 

21 26 

Misrellancou.«!        Unforeseen        expenses — 
.statenunt 5i 

Montreal     Dry     Dock     Co. — Leases    with 
<5ovt 165,     165o 

Montreal       lleirboui-       Commission — .Em- 
ployees. .     . loS 

Multigrajih    machines   in   Government   De- 
partments— Number,   etc 170 

Mc 

McLachlan.    J.     B. — Communications    be- 
tween  Minister  of  Dabour  and 104 

McQuarrie,    John    C. — Superannuation    of     123 


N 

Naval    Service — Annual   Report    1920-21..        39 
Naval  Service   CFiseries  Branch) — Annual 

Report    1920 40 

Naval  Service — Orders  in  Council..  49,   49o,     49b 
National  Battlefields  Commission— Finan- 
cial  statement 61 

Natural  resources  of  Western  Provinces — 

Transfer    of 142,     142a,     142b.     142c 

Nautical      assessors — mode     of     appoint- 
ment       206 

Newspaiier    censorship    durinpr    war..     ..      131 
Northern    Kxplosive    Co.     pla'nt,    Ripraud, 

P.Q ■ 191 


O 

OfTiciala,    Government,    in    receipt    higher 

salaries  than  deputy   ministers 196 

Order   of  Grain   Buyers — Respecting..     ..  209 

Ordinances  of  Yukon  Ty.,  1921 62 

under    N.W.T.'s    Act 85 

Ottawa     Improvement     Commis.sion — .An- 
nual Report  1020-21 67 


P 

FaEP,    H.    W.    A.   Claims   of 20.) 

Park     St.     Charles     C'impany,     liimitert — 

Documents 213 

Patent       Commissioner — Annual       Report 

1920-21 10/ 

"Pekin."  Tug — Employment  of |ti6 

Penitentiaries — Annual    Report    1920-21..  35 
Pension     Commissioners— Annual     Report 

1920-21 41 

Pensions  paid.  County  Middlesex,   1921-22  217 
Persons  from  Poland,  etc.,  entering  under 

bond  to  farm 125 


Postma.sters : — 

Constituency    I'Assomption     and     Mont- 
calm— Dismissals 1  77 

(Constituency  Richmond  and  Wolfe — Ap- 
pointments       17R 

Constituency    Richmond     and     Wolfe — 

Dismissals 170 

Postmaster        General — Annual        Report 

1920-21 21 

Post   OfTices : — 

Avignon,     P.Q. — Transfer     of 151 

Carleton,  P.  Q. — Transfer  of 146 

Bonaventure,     P.Q.- — Transfer     of .  .      .  .      147 

Montreal,    P.Q. — Employees 152 

Paspebiac,    P.Q. — Transfer    of 140 

St.  Omer.  P.Q. — Transferor 14R 

Shigawake,    P.Q. — Transfer   of 150 

I'roprietary  or  Patent  Medicine  Act — 
Memorandum   re 73 

Pre-emptions  in  Alta.  and  Sask.  sold  to 
settlers 176 

Prime  Ministers'  Conference,  London. 
Eng.,    1921 — Summary    of    Proceedings       4? 

Purchasing  Commission — Origin  of  goods 
purchased 195 

Public     Service    Act — Retirements    under       96 

Public    Service    Act — Rearrangement    and 

transfer     of     duties..      ..44,     44a.     44b.        44c 

Public  Accounts  of  Canada — Annual  Re- 
port   1920-21 2 

Public    Printing    and    Stationery — Annual 

Report   1020-21 33 

Public   Works — Annual    Report    1920-21..        19 

Pulp   and   Paper   Statistics,    1919 17 

Q 

Quebec  Bridge — Conditions  imposed  upon 
railway  companies 201 

Quebec    Harbour — Terminal     and     wharf 

facilities 108 

Quebec  Harbour  Commission — Corre- 
spondence with  Minister  of  Marine  and 
Fisheries 129 

Quebec,   Oriental  and  Atlantic  Railway — 

Merging   with    Canadian    National..     ..      109 

Quebec  and  Western  Railway — Merging 
with  Canadian  National 109 

R 

Radiotelegraph     Regulation      No.      104 — 

Amendment  to &0 

Eadiotelegraph  Service — Transfer  of  juris- 
diction         44c 

Railways     and     Canals — Annual    Report 

1920-21 20 

Railway  Belt  (40  mile),  B.C. — Orders  in 
Council 81 

Railwav  Belt  Water  Act — Orders  in  Coun- 
cil.."         S"? 

Railway    Commissioners — Annual    Report 

1  921 20c 

Railways — Payments  to  C.N.R.,  G.T.R., 
etc ••'''' 

Railway  between  New  Glasgow  and 
Thorburn.   N.S 211 

Retirements    under    Public    Service    Act..        96 

Returned    Soldiers"    Insurance — Statement       59 

Road  projects  in  N.S. — Advances  by  Fed- 
eral Govt 210 

Royal   Canadian   Mounted  Police — Annual 

Report  1921 28 

Royal  Canadian  Mounted  Police — Trans- 
fer of  control ''''a 

Royal       Society      of      Canada — Financial 

Statement 6'' 


12-13  George  V  Alphabetical  Index  to  Sessional  Papers 


A.   1922 


s 

Sardines  sold   for  export — Minimum  price     171 

School    lands    in    Sask.,    etc. — Acres    sold, 

etc 173 

Scientific    and    Industrial    Research — Re- 
port of  Council,    1920-21 51 

Scientific  and  Industrial  Research — Finan- 
cial  statement 51a 

Secretary  of  State — Annual  Report  1920- 

21 29 

Shareholders,  chartered  banks  of  Canada     106 
"  Quebec    Savings    Banks    .  .      106o 

Shipbuilding    industry — Endorsements    or 
liabilities 5fi 

Shipping     (Navigation     and     Shipping)  — 

Annual    Report   1920-21 11o 

Shipping.   Tiist   of — Annual   Report  1921..        22 

Soldiers'    Civil    Re-establishment — Annual 

Report   1920-21 14 

Soldiers'  Civil  Re-establishment — Expendi- 
tures of  Dept.,    1921 115 

Soldiers   established   on    land    in    different 
provinces 119 

Soldier       Settlement       Act  —  Regulations 

under 87 

Soldier  Settlement  Board — Annual  Report 
1921 90 

Sorel     shipyards — Dismissals    since    Dec. 

29.    1921 135 

Stallion  Clubs,  etc. — Premiums  or  bonuses 
paid 126 

Steamboat       Inspection — Annual       Report 

1920-21 ••     ..      ..        23 

St.   Lawrence  River  Waterway — 

Correspondence     between     Canada    and 

U.S S9rj 

Reports  and  correspondence 8  9/ 

Report  of  International   Joint  Commis- 
sion         89 

Reports  of  New  York  State  Commission 

in    opposition 89b,    89c,    89d,       89e 

Superannuation     and  Retiring  Allowances, 
Civil  Service,  1921 57 

T 

Taylor.    James — Appointment    Asst.    Suiit. 

Montreal   Post  Office 18.5 

Tobacco   Experimental    Station,   I'A.'isomp- 

tion,  P.Q ^84 

Temporary  Loans — Statement 5.% 


Timber  on  Indian   lands,  Tp.   Laird,   Dist. 

Aigoma 153 

Timber  on  Crown  lands.  Western  Pro- 
vinces— Licenses    for 162 

Tolls  and  Duties — Remissions  and  refunds       91 

Topographical     Surveys     Branch — Annual 

Report  1920-21 )0b 

Toronto  Harbour — Expenditures  on  1912- 

21 136 

Trade     and     Commerce — Annual     Report 

1920-21 10 

Trade   Commissioners,    Canadian — List   of     156 

Trade  of  Canada    (Imports  and  Exports) 

— Annual  Report  1920-21 10b 

Trade  (reciprocal)  with  Australia — Corre- 
spondence          6  5 

Treasury    Board    over-rulings — Statement        53 

Treaties  of  Peace  :  : — 

Allies  and  Associated  Powers  and  Hun- 
gary,   1920 ;     .  .      212 

Allies      and      Associated     Powers     and 

Turkey,   1920 213 

U 

Unclaimed    balances,    Canadian    chartered 

banks 106b 

Unclaimed      balances,      Quebec      Savings 

banks 106a 

Union  Station  at  Palais,  Quebec,  P.Q. — 
Construction  and  u.?e 202 

V 

\'alipy  Railway,  N.B. — Term.=;  of  opera- 
tion        163 

W 

Weights,  Measures,  Electricity,  Gas  Ser- 
vices—Annual   Report    1920-21 lOe 

Winnipeg      strike — Correspondence      with 

A.    J.    Andrews 138,    138a,     138c 

Winnipeg      strike — Correspondence      with 

General     Kitchen 13Sb 

Y 

Toung,  Gurney,  Tancook,  N.S. — Trial  and 

conviction    of 167 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


LIST  OF  SESSIONAL  PAPERS 

Arranged  in  Numerical  Order,  wilh  their  titles  at  full  length;  the  dates  when  Ordered 
and  when  presented  to  the  Houses  of  Pdrliament;  the  Names  of  the  Senator  or 
Member  who  moved  for  each  Sessional  Paper,  and  whether  it  is  ordered  to  he 
Printed  or  not  Printed.    Also  those  printed  but  not  presented. 

CONTENTS  OF  VOLUME    1 

(This  vohune  w   bound  in   Hvo  parts). 

1.  Report  of  the  Auditor  General  for  the  year  ended  March  31,  1921,  Volume  I,  Parts  a-b — A 

to  J.      Presented   March    13,    1922 Printed  for  distribution   and   sessiotial  papers. 

Report  of  the  Auditor  General  for  the  year  ending  31st  March,   1921,  Volume  II,   Parts  K 
to  SS.     Presented   March   13,   1922 Printed  for  distribution  and  sessional  papers. 

Report  of  the  Auditor  General   for  the  year  ended  March    31,   1921,  Volume  III,   Parts  T 
to  ZZ.     Presented  March  13,  1922 Printed  for  distribution  and  sessiotial  papers. 

CONTENTS  OF  VOLUME  2 

(This  Vijolume  is  bound  in  two  parts.) 

2.  Public    Accounts    of    Canada    for    the    fiscal    year     ended     March     31,     1921.       Presented 

March    13,    1922 Printed   for   distribution    and    sessional    papers. 

3.  Estimates  of  sums  required   for  the  service  of  the   Dominion   for   the  year  ending  on   the 

31st   March,   1923.      Presented   March   24,   1922. 

Printed  for  distribution  and  sessional  papers. 

4.  Supplementary  Estimates  of  sums  rcQuired  for  the  service  of  the  Dominion   for  the  year 

ending  on  the  31st   March,   1923.      Presented   June  23,   1922. 

Printed  for  distribution  and  sessional  papers. 

5.  Further   Supplementary  Estimates  of  sums  required   for  the   service   of  the   Dominion   for 

the  year  ended  on  the  31st  March,  1922.     Presented  April   27,  1922. 

Printed  for  distribution  and  sessional  papers. 

8.  Report  of  the  Sui)erintendent  of  Insurance  of  the  Dominion  of  Canada  for  the  year  ended 
31st  December,  1921 — Volume  I,  Insurance  Companies  other  than  Life;  Volume  II, 
Life  Insurance  Companies.     Not  presented. 

Printed  for  distribution  and  sessional  papers. 

10.  Twenty-ninth  Annual  Report  of  the  Department  of  Trade  and  Commerce  for  the  fiscal 
year  ending  March   31,   1921.      Presented  March   9,   1922. 

Printed  for  distribution  and  sessional  papers. 

10a  Report  relating  to  Mail  Subsidies  and  Steamship  Subventions  for  the  fiscal  year  ending 
March  31,  1921,  with  traffic  returns,  etc.,  to  December  31,  1921.  Presented  April  28, 
1922 Printed  for  distribution   and  sessional  papers. 

CONTENTS  OF  VOLUME  3 

lOi'  Annual  Report  of  the  Trade  of  Canada  (Imports  for  Consumption  and  Exports),  for  the 
fiscal   year  ended   March   31.    1921.      Presented  April   11.    1922. 

Printed  for  distribution  and  sessional  papers. 

CONTENTS  OF  VOLUME  4 

\0d    Criminal   Statistics   for   the    year   ended    September    30,    1921.      Not   presented. 

Printed  for  distribution  and  sessional  papers. 

lOe.  Annual  Report  of  the  Weights  and  Measures,  Electricity  and  Gas  Inspection  Services  of  the 
Department  of  Trade  and  Commerce  for  the  fiscal  year  ended  March  31,  1921.  Pre- 
sented   March    10,    1922 Prittted   for    distribution    and    sessional   papers. 

5 
43746 — 2 


12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLUME  ^—Concluded. 

10/  Report  of  the  Commissioner  of  Patents  for  the  fiscal  year  ending  March  31,  1921.  Pre- 
sented March  10,   1922 Printed  for  distribution  and  sessional  papers. 

11.  Report  of  the  Department  of  Customs  and  Excise,  containing  accounts  of  revenue  with 
statements  relative  to  the  Imports,  Exports,  and  Excise  of  the  Dominion  of  Canada, 
for  the   fiscal   year  ended   March    31,    1921.      Presented   March   23,    1922. 

Printed  for  distribution  and  sessional  papers. 


CONTENTS  OF  VOLUME  5 

llo  Shipping  Report  of  the  Department  of  Customs  and  Excise,  containing  the  Statements  of 
Navigation  and  shipping  of  the  Dominion  of  Canada  for  the  fiscal  year  ended  March 
31,  1921.     Presented  March  23,  1922. ..  .Printed  for  distribution  and  sessional  papers. 

12.  Report  of  the  Department  of  Health  for  the  fiscal  year  ending  March  31,   1921.     Pre- 

sented  March   17,    1922 Printed  for   distnbution   and  sessional   papers. 

13.  Report  of  the  Chief  Electoral  Officer  on  the  Fourteenth  General  Election  for  the  House 

of  Commons   of  panada,    1921.      Presented  April    28,    1922. 

Printed  for  distribution  and  sessional  papers. 

13a.  Report  of  By-Elections  for  the   House   of  Commons   of   Canada,   held   during  the   year 
1921.     Presented  April  10,  1922 Printed  for  distribution  and  sessional  papers. 

14.  Report  of  the  work  of  the  Department  of  Soldiers'  Civil  Re-establishment  for  the  calen- 

dar year  ended  December  31,  1921.     Presented  March  24,  1922. 

Printed  for  distribution  and  sessional  papers 

15.  Report  of  the  Minister  of  Agriculture  for  the  Dominion  of  Canada,  for  the  year  ending 

March  31,  1921.     Presented  March  10,  1922. 

Printed    for    distribution    and    sessional    papers. 

15o    Report  on   "The   Agricultural   Instruction  Act,"   for  the   fiscal   year   1920-21.      Presented 
March  31,  1922 Printed  for  dist7-ibution  and  sessional  papers. 

17.     Pulp  and  Paper  statistics,   1919 — Dominion  Bureau  of  Statistics.     Not  presented. 

Printed  for  distribiition   and   sessional   papers. 


CONTENTS  OF  VOLUME  6 

17a    Fisheries  statistics,  1920 — Dominion  Bureau  of  Statistics.     Not  presented. 

Printed  for  distribution  and  sessional  papers. 

18.  Report  of  the  Department  of  Immigration  and  Colonization,  for  the  fiscal  year  ended 

March   31,   1921.      Presented  March   23,   1922. 

Printed  for  distribution  and  sessioiial  papers. 

19.  Report  of  the  Minister  of  Public  Works  on  the  works  under  his  control  for  the  fiscal 

year  ended  March  31,  1921.     Presented  March  13,  1922. 

Printed    for    distribution    and    sessional    papers. 

20.  Annual  Report  of  the  Department  of  Railways  and  Canals,  for  the  fiscal  year  from  April 

1,  1920,  to  March  31,  1921.     Presented  March  17,  1922. 

Printed  for  distribution  and  sessional   papers. 

20a    Canal  Statistics  for  the  year  ending  December  31,  1921.     Not  presented. 

Printed    for    distribution    and    sessional    papers. 

20c    Seventeenth  Report  of  the  Board  of  Railway  Commissioners  for  Canada,  for  the  year 
ending  December  31,  1921.     Manuscript.     Presented  March  31,  1922. 

Printed  for  distrib^ition   and  sessional  papers. 

21.  Fifty-fourth  Annual  Report  of  the  Department  of  Marine  and  Fisheries,  for  the  fiscal 

year   1920-21 — Marine.      Presented   March   10,   1922. 

Printed  for  distribution   and  sessioiial  papers. 


CONTENTS  OF  VOLUME  7 

22.  List  of  Shipping,  issued  by  the  Department  of  Marine  and  Fisheries,  being  a  list  of 
vessels  on  the  registry  books  of  the  Dominion  of  Canada,  on  the  31st  December,  1921. 
Not   presented Printed   for   distribution   and   sessional   papers. 

6 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  7— Concluded. 

23.  Supplement  to  the  Fifty-fourth  Annual  Report  of  the  Department  of  Marine  and  Fish- 

eries for  the  fiscal  year   1920-21    (Marine) — Steamboat  Inspection   Report.      Not   pre- 
sented  Printed    for    distribution    and    sessional    papers. 

24.  Report  of  the  Postmaster  General  for  the  year  ended  March  31,  1921.     Presented  March 

10,    1922 Pritited  for  distribution  and   sessional  papers 

25.  Annual  Report  of  the  Department  of  the   Interior,   for  the   fiscal   year  ended   March   31, 

1921.      Presented   March   23,    1922 Printed  for  distribution   and   sessional   papers. 

25a  Annual  Report  of  the  Topographical  Surveys  Branch,  Department  of  the  Interior,  year 
1920-21.     Not  presented Printed  for  distribution  and  sessional  papers. 

25b  Seventeenth  Report  of  the  Geographic  Board  of  Canada,  containing  all  decisions  from 
April  1,  1919,  to  March  31,  1921.     Not  presented. 

Printed  for  distribution   and  sessio7ial  papers. 

26.  Report  of  the  Department  of  Mines,  for  the  fiscal  year  ending  March  31,  1921.     Presented 

March  23,  1922 Printed  for  distribution  and  sessional  papers. 

CONTENTS  OF  VOLUME  8 

27.  Annual  Report  of  the  Department  of  Indian  Affairs  for  the  year  ended  March  31,  1921. 

Presented  March  23,  1922 Printed  for  distribution  and  sessional  papers. 

28.  Report  of  the  Royal  Canadian  Mounted  Police  for  the  year  ended  September  30,   1921. 

Presented  March   13,   1922 Printed  for  distribution  and  sessional  papers. 

29.  Report  of  the  Secretary  of  State  of  Canada  for  the  year  ending  March  31,  1921.     Pre- 

sented  March    13,    1922 Printed   for   distiHbution   and   sessional   papers 

32.  Thirteenth  Annual  Report  of  the  Civil  Service  Commission  of  Canada  for  the  year  1921. 

Presented  June  19,  1922 Printed  for  distiHbution  and  sessional  papers. 

CONTENTS  OF  VOLUME  9 

33.  Annual  Report  of  the  Department  of  Public  Printing  and  Stationery  for  the  fiscal  year 

ended  March  31,  1921.     Presented  March  20,  1922. 

Printed  for  distribution  and  sessional  papers. 

34.  Report  of  the  Secretary  of  State  for  External  Affairs  for  the  year  ending  March   31, 

1921.     Presented  March  10,  1922 Printed  for  distribution  ayid  sessional  papers. 

35.  Report  of  the  Superintendent  of  Penitentiaries  for  the  fiscal  year  ended  March  31,  1921. 

Presented    March    14,    1922 Printed  for   distribution   and   sessional   papers. 

36.  Report  of  the  Department  of  Militia  and  Defence,  Canada,   for   the   fiscal   year  ending 

March  31,  1921.     Presented  March  13,  1922. 

Printed  for  distributio7i  and  sessional  papers. 

37.  Report  of  the  Department  of  Labour  for  the  fiscal  year  ending  March  31,   1921.     Pre- 

sented March  20,   1922 Printed  for  distribution  and  sessional  papers. 

39.  Report  of  the   Department  of  the  Naval    Service  for  the   fiscal   year  ended   March   31, 

1921.     Presented  March   13,   1922 Printed  for  distribution  and  sessional  papers. 

40.  Fifty-fourth  Annual  Report  of  the  Fisheries  Branch  of  the  Department   of  the  Naval 

Service,    1920.     Not  presented Printed  for  distribution  ojid  sessional  papers. 

41.  Report  of  the  Board  of  Pension  Commissioners  for  Canada,   for  the  year  ending  March 

31,  1921.     Presented  March  13,  1922 Printed  for  distribution  and  sessional  papers. 

42.  Repc.rt  of  the  Joint  Librarians  of  Parliament,  for  1921.     Presented  March  10,  1922. 

Not  printed. 

42«  Copy  of  Annual  Supplement  to  the  Catalogue  of  the  Library  of  Parliament :  Classified 
list  of  all  books  and  pamphlets  added  to  the  Library  from  January  1,  1921,  to  Decem- 
ber  31,   1921.     Presented   March    15,    1922 Not   printed. 

43.  Report  of  the  proceedings  of  the  Commissioners  of  Internal  Economy  of  the  House  ot 

Commons  for  1921-22.     Presented  March  9,  1922 Not  printed. 

44.  Copies  of  Orders  in  Council   passed  under  the  provisions  of  Chapter   6,   8-9   George  V, 

"An  Act  to  authorize  Rearrangements  and  Transfers  of  duties  in  the  Public  Service." 
Presented   March    9,    1922 Not   priiited. 

7 

43746 — 2J 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  9 — Continued. 

44a  Copy  of  Order  in  Council,  P.C.  923,  dated  26tli  April,  1922,  transferring  the  control  and 
administration  of  the  Royal  Canadian  Mounted  Police  from  the  Minister  of  Militia  and 
Defence  to  the  Minister  of  Justice,  under  the  provisions  of  Chapter  VI,  8-9  George  V. 
Presented   May   2,    1922 ^ot   imnted. 

44b  Copy  of  Order  in  Council,  P.C.  957,  dated  May  3,  1922,  transferring  the  administration 
of  The  Government  Annuities  Act  to  the  Minister  of  Labour.     Presented  May  4,  1922. 

Not  printed. 

44c  Copy  of  Order  in  Council,  P.C.  1246,  dated  June  14,  1922,  authorizing  the  transfer  of 
the  Radiotelegraph  Service,  Hydrographic  Survey,  Tidal  and  Current  Survey  and 
Fisheries  Protection  Service,  from  the  jurisdiction  of  the  Minister  of  the  Naval  Service 
to  the  Minister  of  Marine  and  Fisheries.       Presented  June   27,   1922 Not  printed. 

45.  Copy   of   Rules   and   Regulations   of   the   Board    of    Grain    Commissioners    in    respect    to 

Country   Elevators.      Presented    March    9,    1922 Not   printed. 

46.  Copy  of  Orders  in  Council,  P.C.  360,  dated  13th  February,  1922,  authorizing  the  Minister 

of  Marine  and  Fisheries  to  undertake  the  administration  of  the  fisheries  in  the  tidal 
and  navigable  waters  of  Quebec  that  are  accessible  by  way  of  navigation  from  the 
sea.      Presented    March    9,    1922 ^ot   printed. 

46a  Return  to  an  Order  of  the  House  of  the  3rd  April,  1922,  for  a  copy  of  the  correspondence 
and  all  other  documents  regarding  the  transfer  of  fisheries  to  the  Province  of  Quebec. 
Presented  April  19,  1922.     Hon.  Mr.  Marcil    (Bonaventure) Not  printed. 

47  Copy  of  Report  of  the  Canadian  delegate  to  the  Conference  on  the  Limitation  of  Arma- 

ments held  at  Washington,  November  12,  1921,  to  February  6,  1922,  including  Treaties 
and  Resolutions.     Presented   March   9   and  April   3.   1922. 

Planted  for  bound  sessional  papers  and  distnbuted  to  Senators  and  Members. 

47a  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  24th  March,  1922, 
for  a  copy  of  all  letters,  telegrams,  correspondence  and  other  documents  exchanged 
between  the  Imperial  Government  and  the  Government  of  Canada,  and  all  corre- 
spondence passing  between  oflicers  of  the  Government  of  Canada  and  Sir  Robert 
Borden,  concerning  the  appointment  of  Sir  Robert  Borden  as  Canadian  representative 
at  the  International  Conference  for  the  limitation  of  armaments  at  Washington.  Also 
a  copy  of  anv  Orders  in  Council  in  this  connection.  Presented  May  1,  1922.  Mr. 
Casgrain " ^"^ot    planted. 

48  Report  of  the   Conference  of  Prime   Ministers  and  Representatives   of  the   United   King- 

dom, The  Dominions,  and  India,  held  in  London,  England,  in  June.  July,  and  August, 
1921 — Summary    of    Proceedings    and    Documents.       Presented    March    9,    1922. 

Not   printed. 

4.Q  Orders  in  Council  in  respect  to  the  Naval  Service  as  follows:  P.C.  2112,  dated  the  20th 
June  1921  re  entry  of  Stewards  and  Cooks.  P.C.  2155,  dated  the  17th  August,  1921, 
re  allowance  to  Writer  ratings  who  have  qualified  in  Shorthand.  P.C.  3625,  dated  the 
17th  October  1921  re  extra  pay  for  engineroom  ratings  and  cook  ratings  whilst  on 
ships  in  tropics.      Presented   March   13,    1922 Not   pHnted. 

4.Qa  Order  in  Council,  P.C.  436,  March  21,  1922,  terms  under  which  officers  of  Royal  Navy 
may  be  loaned   to  the   Royal   Canadian  Navy.      Presented   March   30,    1922. 

Not  printed. 

4.9b  Copy  of  Order  in  Council,  P.C.  1189,  dated  June  5,  1922,  authorizing  regulations  govern- 
ing  the  retirement  and  discharge  of  officers  and  men  to  promote  economy  m  the  Naval 
Service.      Presented   June   8,    1922 ^"ot    printed. 

■^O      Amendment  to   Radiotelegraph   Regulation,   No.    104.      Presented   March    13,    1922. 

""•  Not  printed. 

■51  Report  of  the  administrative  chairman  of  the  Honorary  Advisory  Council  for  Scientific 
and  Industrial  Research  of  Canada,  for  the  year  ending  March  31,  1921.  Presented 
March    13,    1922     ^"t    printed. 

51a  Financial  Statement  of  the  Honorary  Advisory  Council  for  Scientific  and  Industrial 
Research  of  Canada,  for  the  year  ended  March  31,  1921.     Presented  March  22,   1922. 

^  ot   printed. 

«12  Statement  of  Governor  General's  Warrants  issued  since  the  last  session  of  Parliament  on 
account   of    1921-22.      Presented    March    13,    1922 Not   printed. 

"il  Statement  of  Treasury  Board  over-rulings,  under  Section  44,  Consolidated  Revenue 
and   Audit   Act.      Presented   March    13.    1922 Not   printed. 

•54  Statement  of  Expenditure  on  account  of  "Miscellaneous  Unforeseen  Expenses."  from 
the  1st  April  1921,  to  the  8th  March,  1922,  in  accordance  with  the  Appropriation  Act 
1921-22.      Presented   March   13,    1922 Not   printed. 


12-13  George  V  List  of  Sessional  Papers  A.   1922 

CONTENTS  OF  VOLUME  9— Continued. 

55.  Statement   of    Temporary    Loans    under    Chapter    24,     Section     13,     R.S.     (Consolidated 

Revenue  and  Audit  Act).     Presented  March  13,  1922 Not  printed. 

56.  Statement  of  endorsements  made  or  liabilities  incurred  under  the  provisions  of  Chapter 

70,  10-11  Geo.  V,  An  Act  respecting  the  Shipbuilding  Industry.  Presented  March  13, 
1922 Not  printed. 

57.  Statement  of  Superannuation  and  Retiring  Allowances  in  the  Civil   Service  during  the 

year  ended  31st  December,  1921,  under  Chap.  17,  R.S.C.,  showing  name,  rank,  salary, 
age,  service  allowance  and  cause  of  retirement  of  each  person  superannuated  or 
retired,  also  whether  the  vacancy  has  been  filled  by  promotion,  or  by  appointment, 
and  the  salary  of  any  new  appointee.     Presented  March  13,  1922 Not  printed. 

58.  Statement  in  pursuance  of  Section  17  of  the  Civil   Service  Insurance  Act,  for  the  year 

ending   March    31,    1921.      Presented   March    13,    1922 Not   printed. 

59.  Statement  of  Returned  Soldiers'  Insurance  for  period  from  September  1,  1920,  to  March 

31,    1921.     Presented   March    13,    1922 Not   printed. 

60.  Statement   of  the  Receipts   and   Expenditures   of   the   Royal    Society   of   Canada,    for   the 

year  ended  April   30,    1921.      Presented   March    13,    1922 Not  printed. 

61.  Statement   of  Receipts  and  Expenditures   of   the   National   Battlefields   Commission    for 

the    year   ended   31st   March,    1921.      Presented    March    13,    1922 Not   printed. 

62.  Ordinances   of  the   Yukon   Territory  passed  by   the   Yukon   Council    (First   and    Second 

Sessions),  in  the  year  1921.     Presented  March   13,   1922 Not  planted. 

63.  Copies  of  General  Orders  promulgated  to   the  Militia  for  the  period  between  February  1, 

1921,  and  January   1,   1922.     Presented   March   13,   1922 Not  printed. 

64.  Appointments,    Promotions    and    Retirements,    Canadian    Militia    and    Canadian    Expedi- 

tionary Force,  from  February  o,  1921,  to  November  17,  1921.     Presented  March  13,  1922. 

Not  printed. 

65.  Copy  of  correspondence  between  the  late  Government  of  Canada  and  the  Government  ot 

Australia  with  respect  to  reciprocal  trade  with  Australia.      Presented  March   13,   1922. 

Not  printed. 

66.  Report  of  the  Chief  Electoral   Officer  as  required  by   Section   74   of  the   Dominion   Elec- 

tions Act,  as  of  date  March  1,  1922.     Presented  March  14,  1922. 

Printed    for    distribution    to    Senators    and    Members. 

67.  Report   of   the    Ottawa   Improvement   Commission    for   the    fiscal    year    ended    March    31, 

1921.     Presented  March   14,   1922 Not  printed. 

68.  Copies   of  Orders   in  Council   Nos.    P.C.    578,   P.C.    579,    P.C.    2507,    P.C.    2508,    P.C.    3979, 

P.C.  3980  and  P.C.  4725,  approving  tariffs  of  fees  of  elections  officers  under  section  76 
of  the  Dominion  Elections  Act.     Presented   March   14,   1922 Not  printed. 

69.  Amendments  to  Regulations  for  the  Canadian  Air  Force,  approved  by  the  Governor  in 

Council  under  Section  5  of  the  Air  Board  Act,  9-10,  George  V,  Chapter  11,  on  the  7th 
day  of  August,  1921,  and  the  12th  day  of  November,  1921.     Presented  March  15,   1922. 

Not  printed. 

70.  Copy  of  the  consolidated  and  revised  Orders  and  Rules  of  the  Court  of  King's  Bench  ot 

Saskatchewan,  in  accordance  with  Section  576  of  the  Criminal  Code.  Presented  March 
15,   1922 Not   printed. 

71.  Copy  of  General  Rules  and  Orders  of  the  Exchequer  Court  of  Canada,   in   accordance 

with  the  provisions  of  Section  88  of  the  Exchequer  Court  Act,  Chapter  140,  R.S.C., 
1906.      Presented   March    15,    1922 Not    printed. 

72.  Detailed  statement  of  all  bonds  or  securities  registered  in  the  Department  of  the  Secre- 

tary of  State  of  Canada,  since  last  return  (21st  February,  1921),  submitted  to  the 
Parliament  of  Canada  under  Section  32  of  Chapter  19,  of  the  Revised  Statutes  of 
Canada,    1906.      Presented   March    16,    1922 Not   printed. 

73.  Memorandum   of   Proprietary   or   Patent   Medicine   Act,   as   amended   by   Chap.    66,    9-10 

Geo.   V.      Presented   March    17,    1922 Not  printed. 

74.  Statement  of  Revenue  and  Expenditure  on   account  of   Marine   Hospitals   Service,   from 

April   1,    1921,   to   February   28,    1922.      Presented   March    17,    1922 Not   pHnted. 

75.  Fifth  Annual  Report  of  the  Editorial  Committee  on  Government  Publications,  dated  30th 

January,    1922.      Presented    March    17,    1922 Not    printed. 

9 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  d— Continued. 

76.  Memorandum  presented  to  the  Dominion  Government  by  the  Canadian  Council  of  Agri- 

culture regarding  the  Re-establishment  of  the  Canadian  Wheat  Board.  Presented 
March   22,   1922 Not  printed. 

7Qa.  Written  opinion  of  the  Law  Officers  of  the  Crown  upon  the  question  of  the  constitu- 
tionality of  the  reconstitution  of  the  Wheat  Board  with  the  powers  conferred  thereon 
by  the  Orders  in  Council,  establishing  or  extending  the  same.     Presented  April  19,  1922. 

Not  pnnted. 

77.  Return  to  an  Address  of  the  Senate  of  the  22nd  March,  1922,  for  a  copy  of  the  Order  in 

Council  appointing  P.  C.  Larkin  as  High  Commissioner  for  Canada  in  London,  with  a 
copy  of  instructions  defining  his  powers  and  duties.  Presented  March  22,  1922.  Rt. 
Hon.    Sir    George    Foster Not    pnnted. 

78.  Return  of  Orders  in  Council  which  have  been  published  in  the  Canada  Gazette,  between 

1st  January,  1921,  and  the  26th  January,  1922,  in  accordance  with  the  provisions  of 
Section  77  of  "The  Dominion  Lands  Act,"  Chapter  20,  7-8  Edward  VII.  Presented 
March  23,  1922 Not  printed. 

79.  Return  of  Orders  in  Council  which  have  been  published  in  the  Canada  Gazette  between 

the  1st  January,  1921,  and  the  26th  January,  1922,  in  accordance  with  the  provisions 
of  Section  19,  Chapter  10,  1-2  George  V — "The  Forest  Reserves  and  Parks  Act." 
Presented  March  23,  1922 Not  pHnted. 

80.  Copies  of  Orders  in  Council  passed  between  the  1st  January,  1921,  and  the  26th  January, 

1922,  approving  of  regulations  and  forms  prescribed  in  accordance  with  the  provisions 
of  Section  4,  Chapter  18,  1917.  "Migratory  Birds  Convention  Act."  Presented  March 
23,  1922 Not  pHnted. 

81.  Return  of  Orders  in  Council  which  have  been  published  in  the   Canada  Gazette  and   in 

the  British  Columbia  Gazette,  between  1st  January,  1921,  and  the  26th  January,  1922, 
in  accordance  with  provisions  of  Subsection  (d)  of  Section  38  of  the  regulations  for 
the  survey,  administration,  disposal  and  management  of  Dominion  Lands  within  the 
40-mile  Railway  Belt  in  the  Province  of  British  Columbia.     Presented  March   23,  1922. 

Not  printed. 

82.  Return  of  Orders  in  Council  which  have  been  published  in  the  Canada  Gazette,  between 

the  1st  January,  1921,  and  the  26th  January,  1922,  in  accordance  with  the  provisions 
of  Section  5  of  "The  Dominion  Lands  Survey  Act,"  Chapter  21,  7-8  Edward  VII. 
Presented  March  23,  1922 Not  printed. 

83.  Return  of  Orders  in  Council  which  have  been  published  in  the  Canada  Gazette,  between 

the  1st  January,  1921,  and  the  26th  January,  1922,  in  accordance  with  the  provisions 
of  Chapter  47,  2  George  V,  entitled  "The  Railway  Belt  Water  Act."  Presented  March 
23,  1922 Not  printed. 

84.  Return  showing  all  lands  sold  by  the  Canadian  Pacific  Railway  Company  during   the 

year  ended  30th  September,  1921,  together  with  the  names  of  the  purchasers,  in 
accordance  with  49  Victoria,  Chapter  9,  Section  8.     Presented  March  23,  1922. 

Not    printed. 

85.  Ordinances  passed  during  the  period  1st  March,  1921,  to  28th  February,  1922,  in  accord- 

ance with  provisions  of  Section  11,  Chapter  62,  Revised  Statutes  of  Canada,  1906, 
Northwest  Territories  Act.      Presented   March   23,    1922 Not  printed. 

86.  Return  showing  the  number  of  permits  granted  to  take  intoxicants  into  the  North  West 

Territories,  for  the  year  ended  the  31st  of  December,  1921,  in  accordance  with  the 
provisions  of  the  Revised  Statutes,  Chapter  62,     Section  88.     Presented  March  23,  1922. 

Not  printed. 

87.  Regulations  made  under  the  authority  of  the   Soldier  Setltement  Act,   1919,  pursuant  to 

Subsection  2  of  Section  63.     Presented  March  23,  1922 Not  printed. 

88.  Statement   showing   the    number    of   Enfranchisements   under    the    Indian   Act,    from    1st 

April,   1921,   to   9th   March,   1922.      Presented   March    24,    1922 .Not   printed. 

89«     Report    of    the    International    Joint    Commission    on    the    St.    Lawrence    Navigation    and 
Power  Investigation,  1921. 
Appendices  A,  B,  C,  D,  E,  E2,  F,  Ga,  Gb,  H,  I,  J,  K,  L,   M,  N,  O,  and  Book  of  Plates. 
Presented  March  27  and  April  19,  1922 Not  printed. 

89a-  Correspondence  between  the  Government  of  Canada  and  the  United  States  Government 
concerning  the  St.  Lawrence  River  Improvement  scheme.     Presented  May  30,  1922. 

Printed  for  sessional  papers  and  distribution  to  Senators  and  Members. 

10 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  9 — Continued. 

89b.  Copy  of  Progress  Report  No.  3  of  the  Commission  appointed  by  the  State  of  New  York 
In  opposition  to  the  St.  Lawrence  Ship  Canal  and  Power  Project.  Presented  June  5, 
]^922        ^'^^  printed. 

89c.  Copy  of  Preliminary  Report  of  the  Commission  appointed  by  the  State  of  New  York  in 
opposition  to  the  St.  Lawrence  Ship  Canal  and  Power  Project.     Presented  June  12,  1922. 

Not  printed. 

89d.  Copy  of  Progress  Report  No.  1  of  the  Commission  appointed  by  the  State  of  New  York 
in  opposition  to  the  St.  Lawrence  Ship  Canal  and  Power  Project.  Presented  June  12, 
2922 Not    printed. 

89e.  Copy  of  Progress  Report  No.  2  of  the  Commission  appointed  by  the  State  of  New  York 
In  opposition  to  the  St.  Lawrence  Ship  Canal  and  Power  Project.  Presented  June  12, 
2922 Not    printed. 

89/.  Return  to  an  Order  of  the  Senate  for  a  copy  of  all  reports  and  correspondence  in  rela- 
tion to  the  St.  LawT-ence  River  Ship  Canal.  Presented  June  27,  1922.  Hon.  Mr. 
Casgrain ^ot  printed. 

90.  Report  of  the  Soldier  Settlement  Board  on  Its  activities  and  operations  from  its  incep- 

tion, January  31,  1918,  to  March  31,  1921.     Presented  March  29,   1922 Not  printed. 

91.  Statement  of  Remissions  and  Refunds  in  Tolls  and  Duties,  recorded  in  the   Department 

of  the  Secretarv  of  State  of  Canada,  for  year  ended  March  31,  1921.  Presented 
March  30,   1922 Not  printed. 

92.  Return  to  an  Order  of  the  House  of  the  24th  March,  1922,  for  a  copy  of  all  letters,  tele- 

grams, petitions,  accounts  and  all  other  documents  in  possession  of,  or  under  the 
control  of  the  Government  of  Canada,  relating  to  the  musical  instruments  of  the  112th 
Battalion,  Canadian  Expeditionary  Force.     Presented  March   30.   1922.     Mr.   Martell. 

Not  printed. 

93.  Report   of   the   Director   of   Dominion    Experimental    Farms    for    the    fiscal    year    ended 

March    31,    1921.      Presented    March    31,    1922 Not   printed. 

94.  Regulations  under  "The  Destructive  Insect  and  Pest  Act,"  pursuant  to  Section  9,  Chapter 

31  of  9-10  Edward  VII.     Presented  March  31,  1922 Not  printed. 

95.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  24th  March,   1922, 

for  a  copy  of  all  letters,  telegrams,  petitions.  Orders  in  Council  and  all  other  documents 
in  the  possession  of  or  under  the  control  of  the  Government,  relating  to  the  application 
or  request  made  for  a  lease  of  the  lands  and  premises  of  "Fort  Edward"  (so  called), 
in  the  town  of  Windsor,  Nova  Scotia,  for  a  public  play  ground,  or  for  the  right  of 
use  of  the  Windsor  Golf  and  Tennis  Club.     Presented  March  31.  1922.     Mr.  Martell. 

Not  printed. 

96.  Second  Annual  Report  of  retirements  under  the  Public   Service  Act,   1920,  as  amended 

1921,  from  July  1,  1920,  the  date  of  the  inception  of  the  Act,  to  December  31.  1921. 
Presented    April    4,    1922 Not    printed. 

97.  Return  to  an  Order  of  the  House  of  the  24th  March.  1922.  for  a  Return  showing  what 

amount  of  money  has  been  spent  by  the  Federal  Government  in  harbour  improvements 
of  all  kinds  in  each  of  the  ports  of  Quebec.  Montreal.  Halifax.  St.  John,  New  Bruns- 
wick, Victoria.  Vancouver  and  Prince  Rupert,  during  the  years  1900  to  1921,  inclusive. 
Presented  April   4,   1922.      Mr.    McBride Not   printed. 

98.  Return  to  an  Order  of  the  House  of  the  3rd  April,  1922.  for  a  copy  of  all   documents. 

correspondence,  letters  and  telegrams  passed  between  the  Minister  of  Immigration  or 
any  of  his  officials,  and  persons,  companies,  organizations,  since  January  1st.  1932. 
regarding  the  placing  of  immigrants  upon  land  in  the  Provinces  of  Manitoba.  Saskatche- 
wan or  Alberta.     Presented  April  6,  1922.     Hon.  Mr.  Stevens Not  printed. 

99.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  24th  March,  1922, 

for  a  copy  of  all  petitions,  letters,  telegrams,  memoranda.  Orders  in  Council,  and  all 
other  documents  in  the  possession  of  or  under  the  control  of  the  Government,  relating 
to  the  establishment  of  a  Department  of  Fisheries  for  the  Dominion  of  Canada,  to  be 
presided  over  and  administered  by  a  Minister  of  Fisheries  and  officers  independent 
of  the  Department  of  Marine  and  Fisheries.     Presented  April  6,   1922.     Mr.  Martell. 

Not  printed. 

99o.  Supplementary  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the 
24th  March,  1922,  for  a  copy  of  all  petitions,  letters,  telegrams,  memoranda.  Orders  in 
Council  and  all  other  documents  in  the  possession  of  or  under  the  control  of  the 
Government,  relating  to  the  establishment  of  a  Department  of  Fisheries  for  the 
Dominion  of  Canada,  to  be  presided  over  and  administered  by  a  Minister  of  Fisheries 
and  officers  Independent  of  the  Department  of  Marine  and  Fisheries.  Presented 
April   10,    1922.      Mr.    Martell Not   printed. 

11 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  9— Continued. 

100.  Return  to  an  Order  of  the  House  of  the  29th  March,  1922,  for  a  Return  showing  amount 

of  money  paid  to  the  Right  Honourable  C.  J.  Doherty  since  the  11th  of  May,  1855,  (a) 
As  Judge;  (b)  As  Retired  Judge;  (c)  For  transportation  and  other  expenses  while 
serving  as  Judge;  id)  For  indemnity  while  a  Member  of  the  House  of  Commons;  (e) 
Travelling  and  other  expenses  while  acting  as  a  Member  of  Parliament ;  (/)  As  a 
Minister  of  the  Crown;  (g)  As  travelling  and  other  expenses  while  acting  as  a 
Minister  of  the  Crown;  (fc)  As  travelling  and  other  expenses  during  his  official 
missions  in  Europe  and  the  United  States;  (i)  As  counsel  on  the  Boundary  arbitration 
proceedings  between  Canada  and  Newfoundland  on  the  Labrador  Coast;  and  (j)  As 
Lawyer  and  Counsel  in  any  other  cases  given  to  him  by  the  Canadian  Government. 
Presented  April   6,   1922.     Mr.   Lanctot Xot  printed. 

101.  Fourth  Annual  Report  of  the  Board  of  Historical  Publications,   dated  30th  March,   1922. 

Presented  April  7,  1922 Xot  printed. 

102.  Copy  of  Report  for  the  year  1921   of  positions  excluded  imder  the  provisions  of  Section 

38B,  from  the  operation  of  the  Ci\il  Service  Act,  1918,  as  amended  by  Chap.  22,  11-12 
Geo.  V. — Part  I  in  whole.     Part  II  in  part.     Presented  April  7,  1922 Not  printed. 

103.  Return  to  an  Order  of  the  House  of  the  3rd  April,  1922,  for  a  Return  showing:     1.  The 

number  of  buildings  or  parts  of  buildings  rented  by  the  Government  in  the  city  of 
Ottawa  for  office  purposes.  2.  The  rental  paid  in  each  case.  Presented  April  7,  1922. 
Mr.    Lucas    Xot    printed. 

104.  Return  to  an  Order  of  the  House  of  the  3rd  April,  1922,   for  a  copy  of  all  letters,  tele- 

grams, memoranda  and  other  documents  passed  between  the  Minister  of  Labour  and 
Mr.   J.   B.    McLachlan.      Presented   April    10,    1922.      Mr.    Stewart    (Leeds). 

Xot  printed. 

105.  1-   Copy   of   Memorandum   on    Anglo-French   relations   and    of   the    draft    of   the   proposed 

treaty  with  France  presented  by  the  Prime  Minister  of  the  United  Kingdom  to  Mr. 
Briand  at  the  meeting  .of  the  Supreme  Council  at  Cannes.  January,  1922.  2.  Copy  of 
Resolutions  adopted  by  the  Supreme  Council  at  Cannes,  January,  1922,  as  the  basis 
of   the    Genoa    Conference.      Presented    April    11,1922 Xot   printed. 

105a-  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  17th  May,  1922, 
for  a  copy  of  all  correspondence  exchanged  between  the  Government  of  Italy  and  the 
Canadian  Government,  in  reference  to  the  International  Conference  now  being  held 
at  Genoa,  Italy,  including  the  Order  in  Council  appointing  delegates  for  Canada,  and 
all  instructions  given  to  the  said  delegates  by  the  Government  of  Canada.  Presented 
May  22,   1922.     Mr.   Boys Xot  printed. 

106.  List  of  Shareholders  in  the  Chartered  Banks  of  the  Dominion  of  Canada  as  on  Decem- 

ber  31,    1921.      Presented  April    11,    1922 Not   printed. 

106''-  Lists  (a)  of  Shareholders  in  Quebec  Savings  Banks;  (h)  of  Unclaimed  Balances,  etc., 
in  Quebec  Savings  Banks — made  in  accordance  with  Sections  58  and  59  of  Chap.  42, 
Acts  of  1913    (Quebec  Savings  Bank  Act).     Presented  April   11,  1922 Not  printed. 

106&-  Lists  of  L^nclaimed  Balances,  etc.,  in  Canadian  Chartered  Banks,  in  accordance  with 
Section   114,  Chap.   9,  Acts  of  1913    (The   Bank   Act.)      Presented   April   11.   1922. 

Xot    printed. 

107.  Return  to  an  Order  of  the  House  of  the   24th  March,   1922,   for  a   copy   of   all   petitions, 

letters,  memoranda  and  other  documents  in  any  way  referring  to  negotiations  carried 
on  for  the  last  three  years  between  the  Government  of  Canada  or  any  Department 
thereof,  and  the  Inverness  P^ailway  and  Coal  Company,  concerning  the  purchase  of  said 
road  by  the  Government.     Presented  April   19,   1922.     Mr.   Chisholm Not  printed. 

108.  Return  to  an  Order  of  the  House  of  the  3rd  April,  1922.  for  a  Return  showing:  1.  What 

amount  of  money  has  already  been  advanced  the  Quebec  Harbour  Commissioners  by 
the  Government  of  Canada,  and  what  are  the  dates  of  such  advances.  2.  "What  are 
the  present  terminal  or  wharf  facilities  at  the  harbour  of  Quebec.  3.  Whether  the 
said  terminal  and  wharf  facilities  are  being  fully  utilized.      4.  If  not,   to  what  extent. 

5.  The   daily   capacity    of   the    said    facilities,    both    for    incoming   and    outgoing    freight 

6.  What  has  been  the  daily  average  use  of  such  capacity  during  the  season  of  naviga- 
tion. 7.  Whether  such  advances  are  subject  to  interest.  S.  If  so,  whether  such  interest 
has  been  paid  in  full.  9.  If  not  in  full,  what  amount,  if  any,  has  been  paid.  10.  The 
total  arrears  of  interest.  11.  What  additional  facilities,  if  any,  are  now  proposed  to 
be   installed.      Presented  April   19,    1922.      Sir   Henry   Drayton Not   printed. 

109.  Return  to  an  Address  to  His  Excellency  the  Governor  General   of  the   3rd  A.pril,   1922, 

for  a  copy  of  the  correspondence  with  the  proprietors  of  the  Quebec,  Oriental  and 
Atlantic  and  the  Quebec  and  Western  Railways  or  other  persons  on  their  behalf, 
concerning  the  operation  or  merging  of  these  two  roads  with  the  Canadian  National 
System.     Presented  April   19,    1922.      Hon.   Mr.   Marcil    (Bonaventure) Not  printed. 

12 


12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLUME  d— Continued. 

110.  Return  to  an  Order  of  the  House  of  the  5th  April,  1922,  for  a  Return  showing:     1.  What 

dry  docks  are  located  and  operated  at  Vancouver,  Victoria,  Prince  Rupert,  Halifax, 
St.  John,  Quebec,  and  Montreal,  respectively.  2.  When  they  were  built  and  put  into 
commission.  3.  What  the  dimensions  of  each  dry  dock  are.  4.  What  the  total  gross 
tonnage  was  entering  and  leaving  the  Ports  of  Vancouver,  Victoria,  Prince  Rupert 
Halifax,  St.  John,  Quebec,  and  Montreal  respectively,  during  the  year  1921.  Pre- 
sented  April    19,    1922.      Hon.    Mr.    Stevens Not   printed. 

111.  Return  to  an   Order  of  the  House  of  the   10th  April,   1922,   for  a   Return   showing  what 

amount  of  money  has  been  spent  by  the  Government  of  Canada  each  year  from  1896 
to  1921  on  the  following  harbours:  St.  John,  Halifax,  Quebec,  Montreal,  Toronto, 
Hamilton,  Victoria  and  Vancouver.     Presented  April  19,  1922.     Mr.  Church. 

Not    printed. 

112.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the   10th  April,   1922, 

for  a  copy  of  the  Order  in  Council  dated  April  twenty-first,  1921,  which  xirovided  for 
the  distribution  of  the  sum  granted  as  a  bonus  to  Civil  Servants.  Presented  April  19, 
1922.      Mr.   Garland    (Carleton) Not  printed. 

113.  Return  to  an  Order  of  the  House  of  the  10th  April,   1922,  for  a  copy  of  all  documents, 

contracts,  agreements,  correspondence,  letters,  memoranda  and  other  documents,  pass- 
ing between  the  Department  of  Railways  and  Canals  and  the  Grand  Trunk  Railway 
Company,  and  between  either  of  them  with  the  various  brokers  and  others  who  had  to 
do  with  the  jilacing  of  the  loan  made  by  the  Grand  Trunk  Railway  Compa,ny  for 
Twenty-five  million  dollars  during  the  year  1921.  Presented  April  19,  1922.  Mr. 
Putnam Not     printed. 

114.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  10th  of  April,  1922, 

for  a  copy  of  all  correspondence,  letters,  telegrams  and  other  documents,  including  the 
Orders  in  Council,  relative  to  the  appointment  and  dismissal  and  reinstatement,  as 
clerk,  at  the  Montreal  Post  Office,  of  Jean  Jacques  Caisse.  Presented  April  19,  1922. 
Hon.   Mr.   Marcil    (Bonaventure) Not  printed 

115.  Return  to  an  Order  of  the  House  of  the  3rd  April,  1922,  for  a  Return  showing:     1.  The 

total  expenditure  for  the  year  1921  of  the  Department  of  Soldiers'  Civil  Re-establish- 
ment. 2.  The  total  expenditure  of  the  Department  divided  with  respect  to — (o) 
Pensions;  (b)Treatment ;  (c)  Vocational  Training;  {d)  Land  Settlement;  and  (c) 
Relief  of  the  unemployed.  3.  The  total  expenditure  of  this  Department  for  the  year 
1921  for — (a)  Administration  of  Pensions;  (h)  Administration  and  costs  of  treatment; 
(c)  Pay  and  allowances  of  those  on  treatment;  (rf)  Administration  and  costs  of  Voca- 
tional training  (e)  Pay  and  allowances  of  those  on  vocational  training;  (/)  Land 
Settlement  Loans;  (</)  Administration  costs  of  land  settlement;  (h)  Unemployment 
relief  and  (i)  Administration  costs  of  unemployment  relief.  4.  The  total  expenditure 
for  the  yea.r  1921  for  the  staff  salaries,  and  maintenance  costs  of  each  hospital.  5.  The 
number  of  persons,  full  and  part  time,  who  were  on  each  hospital  staff,  and  the  average 
number  of  patients  on  the  strength  of  each  hospital,  (i.  The  total  expenditure  for  the 
year  1921  for  travelling  exjienses  of  the  Soldiers'  ("ivil  Re-estal)lishment  officials, 
patients  not  included.  7.  The  travelling  expenses  of  each  Commissioner  of  the  Pension 
Board  for  the  year  1921.     Presented  April   20,   1922.      Mr.   Duff Not  printed. 

116.  Return   to  an   Order  of  the  House   of  the   19th   April,    1922,    fgr  a   Return   showing:      1. 

Quantity  of  coal  imported  from  the  United  States  into  Canada  in  the  years  1918-19, 
1919-20,  1920-21  by  the  Government  of  Canada  for  use  upon  (a)  Railways;  (6) 
Federal  buildings  and  public  works.  2.  Amount  of  coal  imported  by  the  Government 
of  Canada  from  the  United  States  during  the  above  mentioned  years  for  the  use  upon 
railways  (a)  East  of  Lake  Superior;  (6)  West  of  Lake  Superior.  3.  Cost  of  coal  per 
ton  imported  by  the  Government  of  Canada  from  the  United  States  during  the  above- 
mentioned  years  (a)  at  point  of  production;  (b)  at  point  of  Canadian  delivery.  Pre- 
sented April   20,   1922.     Mr.  Logan Not  printed. 

116a.  Return  to  an  Order  of  the  Senate  dated  April  27,  1922,  for  a  Return  showing:  1.  The 
quantity  of  (o)  bituminous  and  (b)  anthracite  coal  imported  from  the  United  States 
into  Canada  in  each  of  the  years  1896  until  1921,  inclusive.  2.  The  quantity  of  (a) 
bituminous  and  (b)  anthracite  coal  imported  from  the  United  States  into  Canada  in 
each  of  the  years  1896  until  1921,  inclusive,  by  the  Government  of  Canada  for  use 
upon  (1)  railways;  (2)  Federal  buildings  and  public  works.  3.  The  amount  of  (a) 
bituminous  and  (b)  anthracite  coal  imported  by  the  Government  of  Canada  from  the 
United  States  during  the  above-mentioned  years  for  use  upon  railways  (1)  East  of 
Lake  Superior;  (2)  West  of  Lake  Superior.  4.  The  cost  of  such  coal  per  ton  imported 
by  the  Government  of  Canada  from  the  United  States  during  the  above-mentioned 
years  (1)  at  point  of  production;  (2)  at  point  of  Canadian  delivery.  Presented  June 
26,    1922.      Hon.    Mr.    Tanner Not    pi-inted. 

13  • 


12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLUME  9—Contirmed. 

117.  Return   to   an  Order   of   the  House   of  the   19th   April,    1922,    for   a   return   showing:      1. 

Amount  of  compensation  paid  out  of  the  vote  for  health  of  animals,  for  cattle  slaught- 
ered affected  with  tuberculosis,  during  each  of  the  years  ending  March  31,  1920,  1921, 
and  1922.  2.  Proportion  of  this  amount  paid  for  animals  slaughtered  in  herds  supply- 
ing milk  to  the  people  in  cities,  to^vns  and  villages ;  not  necessarily  pure-bred  animals, 
during  the  years  referred  to.  3.  Proportion  of  the  total  grant  paid  for  animals  under 
what  is  known  as  the  accredited  herd  system  of  pure-bred  animals,  during  each  of 
the  years  referred  to.  4.  Amount  paid  out  in  connection  with  each  of  the  pure  breeds 
for  which  compensation  was  paid  during  each  of  the  above  years.  5.  Average  compen- 
sation per  animal  paid  in  connection  with  each  breed  referred  to  in  question  four, 
during  each  of  the  above  years.  6.  Total  compensation  paid  in  connection  with  each 
breed  in  each  province  during  each  of  the  three  years  referred  to.  7.  Number  of 
veterinary  inspectors  employed  by  the  health  of  animals  branch  of  the  Department  in 
connection  with  the  health  of  animals  during  each  of  the  three  years  referred  to.  8. 
Total  amount  paid  in  salaries  to  inspectors  under  the  health  of  animals  branch  during 
the    years    above-mentioned.      Presented    April    24,    1922.      Mr.    Sutherland. 

Not  printed. 

118.  Return  to   an   Order  of  the   House   of  the   24th   April,    1922,   for   a   Return   showing:      1. 

Names,  positions  and  salary  of  the  employees  of  the  Chief  Architect's  branch.  Public 
Works  Department,  who  worked  on  the  three  classifications  which  were  posted  in  the 
branch.  2.  Which  of  the  three  classifications  was  approved  by  the  Deputy  Minister 
and  recommended  to  the  Commission.  3.  On  what  date,  month  and  year  reports  or 
cards  for  classification  from  Chief  Architect's  branch  were  received  by  the  Commission. 
4.  Whether  after  such  reports  or  cards  for  classification  were  received  by  the  Commis- 
sion, there  were  any  other  special  ones  issued.  5.  If  so,  on  what  date,  month  and  year 
they  were  issued.  6.  By  whom  they  were  requested.  7.  Names,  positions  and  salary 
of  the  persons  to  whom  they  were  issued.  8.  Whether  all  the  employees  were 
informed.  If  not,  why.  9.  Duties  of  those  who  received  these  cards.  10.  For  what 
position  and  salary  each  of  them  was  requested  to  fill  in  these  cards.  11.  To  what 
positions  and  salaries  they  were  classified.  12.  Position  and  salary  of  each  when  the 
first  and  second  classifications  were  posted.  13.  Amount  of  back  pay  each  received. 
14.  Their  position  and  salary,  also  the  year  they  were  appointed  in  the  service.  Pre- 
sented April  24,  1922.     Mr.  Fournier Not  printed. 

119.  Return  to  an  Order  of  the  Senate,  dated  22nd  March,  1922,  for  a  Statement  showing: — 

The  number  of  soldiers  who  were  established  on  land  in  the  different  provinces,  the 
amount  of  money  expended  by  the  Government  for  that  purpose,  and  whether  any 
part  of  that  money  was  reimbursed,  and  how  many  after  a  certain  time  left  the  farms 
upon  which  they  had  commenced  to  work.     Presented  April  26,  1922.     Hon.  Mr.  David. 

Not    printed. 

120.  Return    to    an    Order    of    the    Senate,    dated    March    31,    1922,    for    a    Return    showing: 

1.  How  much  money  has  been  expended  to  date  by  the  Lignite  Utilization  Board  experi- 
menting in  carbonizing  lignite  near  Bienfait,  Sask.  2.  Names  of  Commissioners  and 
amount  paid  to  each,  (a)  for  salaries;  (b)  for  expenses.  3.  When  active  work  was 
stopped.  4.  Names  of  Engineers  now  employed  or  who  have  been  employed,  and 
amount  paid  to  each,     (a)   for  salaries;    (b)   for  expenses.     5.  What  did  buildings  cost. 

6.  How  many  houses  have   been  built   for   Officers   and   Engineers,    and  cost   of   same. 

7.  How  many  houses  have  been  built  for  workmen,  and  cost  of  same.  8.  What  has 
been  cost  of  water  supply,  (a)  for  plant;  (b)  for  houses.  9.  What  is  the  estimated 
cost  of  completing  the  experiments.  10.  How  many  officers,  engineers  and  workmen 
were  on  the  pay  list  for  February,  1922.  11.  Who  owns  the  land  in  which  the  plant 
and  houses  are  built.  12.  Who  is  the  directing  head  in  connection  with  the  above 
experiments.  13.  Is  the  National  Research  Council  of  Canada  in  any  way  connected 
with  the  above-mentioned  experiments.  14.  What  payments,  if  any,  have  been  made, 
or  are  to  be  made  to  the  National  Research  Council  or  any  member  thereof.  Pre- 
sented  April    26,    1922.      Hon.    Mr.   Turriff Not   printed. 

121.  Return  to  an  Order  of  the  House  of  the  26th  April,  1922,  for  a  return  showing:     1.  The 

names  of  the  Trustees,  under  The  Bankruptcy  Act,  for  the  district  of  Montreal.  2. 
When  they  were  appointed,  and  their  respective  occupations  before  appointment.  Pre- 
sented April  27,  1922.     Mr.  Archambault Not  printed. 

122.  Return   to   an   Order   of  the   House   of   the    3rd  April,    1922,    for   a   copy   of  the   petition 

presented  by  Mr.  A.  Wick  and  others,  asking  for  improved  methods  in  the  Quebec 
Fisheries,  together  with  all  correspondence  and  other  documents  relating  thereto. 
Presented  May  1,  1922.     Hon.  Mr.  Marcil    (Bonaventure) Not  printed. 

123.  Return  to  an  Order  of  the  House  of  the  27th  March,  1922,  for  a  copy  of  all  letters,  tele- 

grams, petitions  and  other  documents  in  any  way  referring  to  the  superannuation 
of  John  C.  McQuarrie,  section  foreman  at  West  Bay  Road,  Inverness  County.  Pre- 
sented May   1,   1922.      Mr.   Chisholm Not   printed. 

14 


12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLUME  9— Continued. 

124.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  copy  of  all  correspondence, 

letters,  memoranda,  telegrams  and  other  documents,  referring  to  the  placing  of  the 
insurance  upon  the  Canadian  Northern  Railway  Company  and  the  Grand  Trunk 
Pacific  Company,  since  the  date  of  the  placing  of  said  insurance  up  to  the  present 
time.      Presented   May   1,   1922.      Mr.    Macdonald    (Pictou) Not   printed. 

125.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  return  showing  a  list  of 

the  names  of  persons  from  Poland,  Roumania  or  Russia,  who  were  allowed  to  enter 
Canada  under  bond  to  go  farming,  and  who  have  been  found,  on  investigation,  to  have 
violated   terms   of   the   said   bond.      Presented    May    1,    1922.      Hon.    Mr.    Stevens. 

Not     printed. 

126.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  return  showing:     1.  How 

many  Stallion  Clubs  received  a  premium  or  bonus  from  the  vote  for  live  stock  during 
the  year  1921.  2.  Total  amount  so  distributed,  and  the  number  of  said  clubs  which 
received  such  grants,  in  each  province,  during  the  said  year.  3.  Number  of  pure-bred 
sires  of  each  breed  distributed  by  the  Department  of  Agriculture  during  the  live  years 
ending  March  31,  1922.  4.  Number  of  animals  placed  in  each  province,  and  at  what 
total  cost  per  province,  during  the  said  period.  5.  Amount  paid  out  by  the  Depart- 
ment of  Agriculture  in  payment  of  freight  and  expenses  on  car  lots  of  cattle,  during 
the  year  1921.  6.  Amount  so  paid  in  each  province  during  the  said  year.  7.  Amount 
paid  out  by  the  Department  of  Agriculture  in  grants  on  payment  of  freight  on  feed  or 
live  stock  during  each  of  the  years  1919,  1920  and  1921.  8.  How  much  of  this  amount 
was  paid  out  in  each  province  during  the  above-mentioned  years.  9.  Whether  any 
complaints  have  been  made  to  the  Department  of  Agriculture  during  the  past  year 
against  live  stock  commission  firms  operating  at  the  live  stock  yard  markets  under  regu- 
lations of  the  department.  10.  If  so,  the  names  of  the  agents  complained  of  at  each 
market,  their  respective  offences  and  penalties  imposed.  Presented  May  2,  1922.  Mr. 
Sutherland   Not  printed. 

127.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  24th  April,  1922,  for 

a  copy  of  all  correspondence,  letters,  telegrams  and  other  documents  exchanged 
between  the  Canadian  and  the  British  Governments,  respecting  an  Address  passed  by 
the  Canadian  Parliament  on  the  subject  of  extra-territorality  rights  of  the  Dominion 
Presented  May   2,   1922.     Rt.  Hon.   Mr.  Meighen Not  printed. 

128.  Return  to  an  Address  to  His  Excellency  the  Governor  General   of  the   3rd   April,    1922, 

for  a  copy  of  all  correspondence  passed  during  the  year  1921,  between  the  Prime 
Minister  of  Canada  and  the  Prime  Minister  of  Ontario,  relating  to  the  activities  of 
Honourable  Manning  Doherty  in  England  on  the  subject  of  the  Cattle  Embargo. 
Presented    May    2,    1922.      Mr.    White Not    printed. 

129.  Return  to  an  Order  of  the  House  of  the  24th  March,  1922,  for  a  copy  of  all  correspondence, 

telegrams  and  other  documents  exchanged  between  the  Minister  of  Marine  and  Fish- 
eries and  the  Harbour  Commissioners  at  Quebec  or  any  of  them,  since  the  taking  ot 
office  of  the  present  Government.      Presented   May   4,    1922.     Rt.   Hon.   Mr.    Meighen. 

Not     printed. 

130.  Return  to"  an  Order  of  the  House  of  the  24th  March,  1922,  for  a  copy  of  all  correspondence. 

telegrams  and  other  documents  exchanged  between  the  Department  of  Immigration 
and  Colonization  or  any  of  its  officers  or  employees,  and  W.  A.  Rae,  and  Mr.  Crandall, 
representing  the  Department,  or  between  said  Department  and  any  one  else  relating 
to  the  case  of  Lee  Holland  and  the  question  of  his  deportation.  Presented  May  4, 
1922.     Rt.  Hon.  Mr.  Meighen    Not  printed. 

131.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  return  showing  a  list  of 

the  names  of  the  persons  who  were  employed  as  newspaper  censors  during  the  war, 
the  name  and  location  of  the  newspapers  which  were  censored,  the  date  of  censorship 
and  a  copy  of  the  articles  censored.  Also  a  copy  of  the  regulations  of  the  said  censor- 
ship.    Presented  May  4,  1922.     Mr.  Archambault Not  printed. 

132.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the   3rd  May,   1922, 

for  a  copy  of  all  letters,  telegrams  and  other  documents  relative  to  the  Petition  of  the 
Eastern  LaHave  Transportal  ion  Company,  Limited,  and  others,  to  the  Secretary  of 
State  for  External  Affairs,  and  of  all  communications  and  replies  from  the  United 
States  Government  relative  to  the  said  Petition  and  to  the  facts  disclosed  therein. 
Presented  May  4,   1922.     Mr.   Macdonald    (Pictou) Not  printed. 

133.  Return  to  an  Order  of  the  Senate,  dated  March  29,  1922,  for  a  statement  showing:     The 

number  of  passengers  to  and  from  points  north  and  west  of  Moncton,  from  points  on 
the  C.N.R.  (o)  East  of  New  Glasgow;  (b)  from  Halifax  (excluding  passengers  from 
abroad  travelling  on  through  tickets  in  both  cases).  Presented  May  4,  1922.  Hon. 
Mr.   McLennan    A'of   printed. 

15 


12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLUME  9— Continued. 

134.  Return  to   an   Order   of  the  House   of  the   19th    April,    1922,    for   a   return   showing:      1. 

Offices,  buildings  or  parts  of  buildings  rented  for  Government  purposes  in  the  city  of 
Calgary.  2.  From  what  owners  and  through  what  rental  agents  such  offices,  buildings 
or  parts  of  buildings  are  rented.  3.  Rental  paid  in  each  case.  4.  For  what  period 
such  offices,  buildings  or  parts  of  buildings  are  rented.  5.  Which  of  such  leases,  if 
any,  have  been  renewed  by  the  present  Government.  Presented  May  5,  1922.  Mr. 
Shaw Not   printed 

135.  Return   to   an   Order  of  the  House   of  the   27th   March,    1922,   for  a  return   showing   the 

names  of  all  persons  dismissed  from  the  Sorel  Shipyards  since  the  29th  of  December, 
1921,  together  with  the  cause  of  dismissal  in  each  case.  Also  showing  the  names  of 
all  persons  taken  on  at  the  said  shipyards  during  the  same  period,  showing  the  cause 
for  employment  of  each  person.     Presented  May  5,  1922.     Mr.  Hanson.  ..  .2^ot  printed. 

136.  Return  to  an  Order  of  the  House  of  the  1st  May,  1922,  for  a  return  showing:  1.   Sums  of 

money  voted  by  the  Federal  Government  for  the  Harbour  of  Toronto  in  the  years  1912, 
1913,  1914,  1915,  1916,  1917,  1918.  1919,  1920  and  1921.  2.  Sums  spent  by  the  Federal 
Government  for  the  Harbour  of  Toronto  in  the  same  years.  3.  Nature  of  the  works 
done  with  the  said  amounts.  4.  Number  of  steamers  containing  freight  entered  at 
the  customs  of  the  port  of  Toronto  in  the  fiscal  years  1920-21  and  1921-22.  5.  Total 
dead  weight  tonnage  of  the  said  vessels  in  the  two  fiscal  years  mentioned.  Presented 
May    8,    1922.      Mr.    Archambault Not    printed. 

137.  Return  to  an  Order  of  the  House  of  the  3rd  April,  1922.   for  a  return  showing:     1.  The 

total  payments  made  in  each  year  by  the  Government  from  1914  to  date,  (a)  to  or 
for  the  Canadian  Northern  System,  (b)  to  or  for  the  the  Grand  Trunk  System,  (c) 
to  or»for  the  Grand  Trunk  Pacific  System,  (d)  to  or  for  the  National  Transcontinental, 
and  (e)  for  the  Intercolonial,  distinguishing  in  each  year  the  amounts  loaned  by  the 
Crown,  and  in  the  case  of  the  Intercolonial  Railway,  distinguishing  between  expendi- 
ture charged  to  revenue  and  expenditure  charged  to  capital.  2.  The  several  amounts 
in  each  year  that  were  .guaranteed  for  the  said  railways  during  the  said  periods,  and 
the  amount  not  borrowed  of  any  amount  guaranteed.  3.  What  portions  of  those 
amounts  so  paid  or  guaranteed  (other  than  with  respect  to  the  Intercolonial)  were  for 
capital  expenditure  and  what  sums  were  to  meet  deficits.  4.  What  amount  of  each 
loan  guaranteed  was  for  refunding  purposes.  Presented  May  8,  1922.  Mr.  Kennedy 
(Glengarry    and    Stormont) Not   printed. 

138.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  copy  of  all  letters,  corre- 

spondence, telegrams,  orders,  instructions  and  other  documents  exchanged  between 
the  Solicitor  General  or  any  member  of  his  Department,  and  Alfred  J.  Andrews,  rela- 
tive to  the  strike  in  Winnipeg  during  the  year  1919.  Presented  Maj-  8.  1922.  Mr. 
McMurray Not     printed 

138a.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  copy  of  all  letters,  corre- 
spondence, telegrams,  orders,  instructions  and  other  documen'^s  exchanged  between  the 
Minister  of  the  Interior  or  any  member  of  his  Department  and  Alfred  J.  Andrews, 
relative  to  the  strike  in  Winnipeg  during  the  year  1919.  Presented  May  11,  1922. 
Mr.    McMurray    Not    printed. 

138b.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  copy  of  all  letters,  corre- 
spondence, telegrams,  orders,  instructions  and  other  documents,  exchanged  between 
the  Minister  of  Justice,  the  Minister  of  Labour,  the  Solicitor  General,  the  Minister  of 
the  Interior,  or  any  person  connected  with  these  Departments,  and  General  Kitchen, 
relative  to  the  strike  in  Winnipeg  during  the  year  1919.  Presented  May  15,  1922. 
Mr.    McMurray Not    printed. 

138c.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  copy  of  all  letters,  corre- 
spondence, telegrams,  orders,  instructions  and  other  documents,  exchanged  between 
the  Minister  of  Labour  or  any  Member  of  his  Department  and  Alfred  J.  Andrews,  in 
connection  with  the  strike  in  Winnipeg  in  the  year  1919.  Presented  May  19,  1922. 
Mr.    McMurray Not    printed. 

139.  Return  to  an  Order  of  the  House  of  the  5th  April.  1922,  for  a  return  showing:     1.  The 

number  of  persons  made  permanent  in  the  Civil  Service  from  the  1st  of  April,  1920,  to 
the  1st  of  January,  1922.  2.  The  number  of  persons  made  permanent  in  the  said  service 
from  December  7,  1921,  to  January  G,  1922,  inclusive.  Presented  May  S,  1922.  Mr. 
Demers    Not    printed. 

140.  Return  to  an  Order  of  the  House  of  the  1st  May,  1922,  for  a  return  showing  :   1.   Names 

of  the  persons  employed  in  the  Income  Tax  Office  at  Montreal.  2.  The  salary,  and  the 
date  of  appointment  of  each  of  said  employees.  Presented  May  8,  1922.  Mr. 
Archambault    Not   printed. 

141.  Report  of  the  Air  Board  for  the  year  1921.     Presented  May  9,  1922 Not  printed. 

16 


12-13  Geori-e  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  9— Continued. 

142.  Return  to  an  Order  of  the  Senate  of  March   22,  1922,  for  a  Return  including  all  corre- 

spondence between  the  Federal  Government  and  the  Ministers  and  Departments  of  the 
Federal  Government  and  Provincial  Governments  and  ])ersons  representing  such  Pro- 
vincial Governments  in  regard  to  the  natural  resources  of  the  Western  Provinces; 
also  all  Orders  in  Council,  reports,  statements.  Minutes  of  Conferences  and  other  docu- 
ments and  writings  relating  to  the  subject  of  the  transfer  of  such  natural  resources 
to  the  western  provinces.     Presented  May   9,   1922.     Hon.   Mr.   Tanner Not  printed. 

142«-  lieturn  to  an  Address  to  His  Excellency  the  Governor  General  of  the  8th  May,  1922,  for 
a  copy  of  all  correspondence  passing  between  the  Prime  Minister  of  Canada  and  the 
Governments  of  Manitoba,  Saskatchewan  and  Alberta,  since  10th  July,  1920,  respect- 
ing the  transfer  of  natural  resources.  Presented  May  15,  1922.  Rt.  Hon.  Mr. 
Meighen Printed  for  sessional  papers 

142 f'-  Supplementary  return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  8th 
May,  1922,  for  a  copy  of  all  correspondence  passing  between  the  Prime  Minister  of 
Canada  and  the  Governments  of  Manitoba,  Saskatchewan  and  Alberta,  since  10th  July, 
1920,  respecting  the  transfer  of  natural  resources.  Presented  May  29,  1922.  Rt.  Hon. 
Mr.  Meighen    Printed  for  sessional  papers. 

142c.  Supplementary  Return  to  an  Order  of  the  Senate,  dated  March  22,  1922,  for  a  Return 
to  include  all  correspondence  between  the  Federal  Government  and  the  Ministers  and 
Departments  of  the  Federal  Government  and  Provincial  Governments  and  persons 
representing  such  Provincial  Governments  in  regard  to  the  natural  resources  of  the 
Western  Provinces;  also  all  Orders  in  Council,  reports,  statements.  Minutes  of  Confer- 
ences and  other  documents  and  writings,  relating  to  the  subject  of  the  transfer  of  such 
natural  resources  of  the  Western  Provinces.  Presented  June  6,  1922.  Hon.  Mr. 
Tanner     Not    printed 

143.  Report  of  the  Superintendent  of  Insurance  for  the  year  ended  December  31,  1920 — Loan 

and  Trust  Companies.     Presented  May  10,  1922 Not  printed. 

144.  Return  to  an  Order  of  the  House  of  the  1st  May,  1922,  for  a  return  showing:     1.  Number 

of  armouries  built  in  Canada  during  the  years  1912,  1913,  1914,  and  1915.  2.  Where 
the  said  armouries  are  located,  and  the  cost  of  building  and  equipment  in  each  case. 
3.  Annual  cost  of  maintenance  of  each  of  said  armouries,  including  caretakers,  heating 
and  other  expenses.     Presented  May  10,  1922.     Mr.  Baldwin Not  printed. 

145.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  copy  of  all  letters,  tele- 

grams, correspondence  and  other  documents,  relating  to  the  changing  of  the  mail 
contracts  at  Bonaventure,  Quebec,  from  Sylvestre  Bernard  to  J.  A.  Bernard.  Presented 
May   11,    1922.      Hon.    Mr.    Marcil    (Bonaventure) Not   printed. 

146.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  copy  of  all  letters,  tele- 

grams, correspondence  and  other  documents,  relating  to  the  transfer  of  the  Post 
Office  at  Carleton,  Quebec,  from  Bernard  Leclerc  to  Auguste  Lefebvre.  Presented 
May  11,   1922.     Hon.   Mr.   Marcil    (Bonaventure) Not  printed. 

147.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  copy  of  all  letters,  tele- 

grams, correspondence  and  other  documents,  relating  to  the  transfer  of  the  Post  Office 
at  Bonaventure,  Quebec,  from  Charles  Forest  to  Firmin  Poirier.  Presented  May  11, 
1922.      Hon.    Mr.    Marcil    (Bonaventure) Not    piHnted. 

148.  Return  to  an  Order  of  the  Hou.se  of  the  10th  April,  1922,  for  a  copy  of  all  letters,  tele- 

grams, correspondence  and  other  documents,  relating  to  the  transfer  of  the  Post  Office 
at  St.  Omer,  Quebec,  from  Isidore  Laundry  to  Nicholas  Arseneau.  Presented  May  11, 
1922.      Hon.    Mr.    Marcil    (Bonaventure) Not    printed. 

149.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  copy  of  all  letters,  tele- 

grams, correspondence  and  other  documents,  relating  to  the  transfer  of  the  Post  Office 
at  Paspebiac,  Quebec,  from  the  late  Mrs.  J.  E.  Leveque  to  Charles  Legallais.  Pre- 
sented May  11,   1922.     Hon.   Mr.   Marcil    (Bonaventure) Not  printed. 

150.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  copy  of  all  letters,  tele- 

grams, correspondence  and  other  documents,  relating  to  the  transfer  of  the  Shigawake, 
Quebec,  Post  Office,  from  John  A.  Legallais  to  Jas.  Poirier.  Presented  May  11,  1922. 
Hon.    Mr.    Marcil     (Bonaventure) Not    printed. 

151.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  copy  of  all  letters,  corre- 

spondence and  other  documents,  relating  to  the  transfer  of  the  Post  Office  at  Avignon, 
Quebec,  from  Joseph  Poirier  to  Mathias  Blaquaire  and  Joseph  Arsenault.  Presented 
May   11,    1922.     Hon.    Mr.   Marcil    (Bonaventure) Not   printed. 

152.  Return  to  an  Order  of  the  House  of  the  1st  May,  1922,  for  a  return  showing:     1.  Names 

of  the  employees  of  the  Montreal  Post  Office.  2.  Respective  dates  of  employment  of 
said  persons.  3.  Salary  of  each  of  said  employees.  Presented  May  11,  1922.  Mr 
Archambault Not  printed 

17 


12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLTJME  9— Continued. 

153.  Return  to  an  Order  of  the  House  of  the  19th  April,  1922,  for  a  copy  of  Timber  License 

issued  to  the  Union  Bank  of  Canada  or  any  other  parties  to  cut  timber  on  Indian 
Lands  in  the  Township  of  Laird,  District  of  Algoma,  together  with  a  copy  of  all  corre- 
spondence, letters,  memoranda,  telegrams  and  other  documents,  passing  between  the 
Indian  Agent  at  Sault  St.  Marie,  the  Licensees  or  any  other  parties,  and  the  Depart- 
ment of  Indian  Affairs,  in  connection  therewith.  Also  a  statement  of  all  dues  paid 
the  Department  in  respect  to  said  License.     Presented  May  11,   1922.     Mr.   Simpson. 

Xot  printed. 

154.  Return  to  an  Order  of  the  House  of  the  1st  May,  1922,  for  a  return  showing:  1.  Whether 

it  is  the  intention  of  the  Government  to  operate  the  greater  production  farms  on  the 
Blackfoot  Indian  Reserve  at  Gleichen,  Alberta,  this  year.  2.  If  not,  how  does  the  Gov- 
ernment intend  disposing  of  them.  3.  Whether  proper  precautions  will  be  taken  to 
prevent  ihe  country  being  seeded  with  weeds  from  these,  neglected  farms.  4.  Number 
of  acres  broken  by  the  Government  on  these  farms.  5.  The  cost  per  acre.  6.  From 
whom,  at  what  place,  and  at  what  price  the  seed  wheat  for  these  farms  was  pur- 
chased. 7.  From  whom,  at  what  point,  and  at  what  price  the  feed  oats  were  purchased 
during  the  first  and  second  years  of  operation.  8.  Average  yield  each  year  of  opera- 
tion. 9.  Net  price  received  per  bushel  for  wheat  grown.  10.  To  whom  this  wheat  wa.s 
sold.  11.  Net  profit  per  acre  each  year.  Presented  May  11,  1922.  Mr.  Garland  (Bow 
River)    Not   printed. 

155.  Return   to  an    Order   of  the   House   of   the    8th   May,    1922,    for   a   Return    showing: — 

1.  Whether  it  is  a  fact  that  appeals  made  by  many  Civil  Servants  who  are  dissatisfied 
with  their  classification  never  reach  the  Board  of  Hearing.  2.  Whether  it  is  true 
that  such  appeals  are  from  the  decisions  of  heads  or  chiefs  of  branches  who  declined 
to  recommend  the  classifications  claimed  to  be  in  accord  with  the  character  of  the 
work  done  by  such  Civil  Servants.  3.  Whether  it  is  true  such  appeals  fail  to  reach 
the  Board  of  Hearing  because  they  are  so  prevented  by  the  heads  or  chiefs  against 
whose  decisions  such  appeals  are  made.  4.  If  so,  whether  the  Government  intends 
taking  any  steps  to  see  justice  done  such  Civil  Servants,  by  having  their  appeals 
reach  the  Board  of  Hearing  notwithstanding  the  opposition  of  such  heads  or  chiefs 
against  whose  decisions  such  appeals  are  made.  5.  If  not,  why  not.  Presented 
May  11,   1922.     Mr.  Lanctot Not  printed. 

156.  Return   to   an   Order   of   the   House   of    the    11th    May,    1922,    for    a    return    showing: — 

1.  In  what  countries  Canada  is  represented  by  trade  agents.  2.  Names  of  said 
agents,  and  salary  each  receives.     Presented  May  11,  1922.     Mr.  Prevost. .  .^ot  printed. 

157.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the   3rd  April,  1922, 

for  a  copy  of  all  correspondence,  telegrams,  reports  and  other  documents  exchanged 
between  the  Department  of  the  Interior  or  any  of  its  officers  or  employees,  and  the 
Gold  Commissioner  of  Yukon  Territory,  or  any  other  person  or  official,  concerning 
the  application  to  Yukon  Territory  of  the  Order  in  Council  which  provides  that  the 
Mining  Recorders  shall  not  receive  for  record,  transfers  of  interests  in  mineral 
claims,  when  such  interests  are  less  than  one  quarter  interest.  Also  a  copy  of  the 
said  Order  in  Council.     Presented  May  15,  1922.     Mr.  Black  (Yukon) Not  printed. 

158.  Return  to  an  Order  of  the  House  of  the   1st  May,   1922,   for  a  return  showing  a  list 

of  the  names  of  the  permanent  employees  of  the  Montreal  Harbour  Commission,  the 
salary  of  each,  date  of  appointment  and  salary  on  appointment,  age,  occupation, 
and  the  respective  previous  occupations  of  said  employees.  Presented  May  15,  1922. 
Mr.    Archambault    Not   printed. 

159.  Return  to  an  Order  of  the  House  of  the  26th  April,  1922,  for  a  copy  of  all  correspond- 

ence, telegrams,  letters,  agreements,  contracts,  claims,  memoranda  and  other  docu- 
ments between  the  Caraquet  and  Gulf  Shore  Railway  Company  and  the  Government 
of  Canada,  relating  to  the  purchase  of  the  said  railway.  Presented  May  15,  1922. 
Mr.  Hanson Not  printed. 

159a.  Supplementary  Return  to  an  Order  of  the  House  of  the  26th  April,  1922,  for  a  copy 
of  all  correspondence,  telegrams,  letters,  agreements,  contracts,  claims,  memoranda 
and  other  documents  between  the  Caraquet  and  Gulf  Shore  Railway  Company  and 
the  Government  of  Canada,  relating  to  liie  purchase  of  the  said  railway.  Presented 
May  19,   1922.     Mr.  Hanson    Not  printed. 

160.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  3rd  April,  1922, 

for  a  copy  of  all  correspondence,  telegrams,  reports,  and  other  documents  exchanged 
between  the  Department  of  the  Interior,  or  any  of  its  officers  or  employees,  and  the 
Gold  Commissioner  of  the  Yukon  Territory,  or  any  other  person,  during  the  years 
1919,  1920  and  1921,  concerning  the  imposition  of  a  Royalty  tax  or  Government 
charge  upon  the  output  of  minerals,  other  than  gold,  for  the  Yukon  Territory.  Also 
a  copy  of  the  Order  in  Council  in  this  connection.  Presented  May  16,  1922.  Mr. 
Black    (Yukon)    Not  printed. 

18 


12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLTJME  9— Continued. 

161.  Return    to   an   Order   of   the    Senate   of   the    16th   May,    1922,    for   a    Return    showing: — 

1.  The  total  cost  of  construction  and  repairs  of  each  canal  In  Canada.  2.  Between 
what  points  is  each  canal  situated  and  the  mileage  of  each.  3.  The  total  expenditure 
for  upkeep  and  operation  of  each  canal  during  each  of  the  years  since  1910.  4.  What 
Income  has  been  received  from  each  of  the  canals  each  year  since  1910.  Presented 
May  16,  1922.     Hon.  Mr.   McDonald Not  printed. 

162.  Return   to   an   order   of  the   Senate,    dated   March    29,    1922,    for   a   Return   showing: — 

1.  A  list  of  all  licenses  issued  by  the  Government,  now  in  force,  for  timber  berths  and 
the  right  to  cut  timber  on  Crown  Lands  in  the  Provinces  of  Manitoba,  Saskatchewan, 
Alberta  and  British  Columbia.  2.  The  names  and  residence  of  the  holders  of  such 
licenses  and  the  area  contained  in  each  berth.  3.  On  what  terms  and  conditions  were 
such  licenses  granted.  4.  What  is  the  area  and  location  of  timber  berths  in  said 
provinces  still  unlicensed  and  the  estimated  quantity  and  description  of  timber  in 
each  berth.     Presented  May  16,  1922.     Hon.  Mr.  Proudfoot Not  printed. 

163.  Return  to  an  Order  of  the  House  of  the  10th  April,  1922,  for  a  Return  showing:  1.  Amount 

of  bonds  (a)  of  the  Canadian  Northern,  (b)  of  the  Grand  Trunk  Pacific  guaranteed 
by  any  of  the  provinces,  and  which  province  in  each  case.  2.  Whether  the  guaran- 
teeing provinces  have  been  relieved  of  liability  by  the  Federal  Government  taking 
over  these  railway  systems.  3.  Bonds  or  other  securities  in  connection  with  railways 
in  (a)  New  Brunswick;  (b)  Nova  Scotia;  (c)  Prince  Edward  Island  guaranteed 
or  assumed  by  the  Federal  Government.  4.  Terms  under  which  the  Department  of 
Railways  operates  the  Valley  Railway,  so  called,  in  New  Brunswick.  5.  Whether 
this  railway  is  operated  as  part  of  the  Intercolonial  or  under  what  Jurisdiction  it 
has  been  placed.  6.  Whether  its  operation  entails  any  loss  to  the  Federal  Government. 
If  so,  to  what  amount  and  of  what  it  consists.  7.  Whether  the  Government  is 
considering  the  taking  over  of  the  Valley  Railway,  so  called.  Presented  May  17, 
1922.     Hon.   Mr.   Baxter Not  printed. 

164.  Return   to  an    Order   of  the  House   of   the   17th  May,   1922,   for   a   Return   showing: — 

1.  The  consumption  of  binder  twine  and  rope,  in  the  various  provinces  of  Canada, 
during  the  year  1921.  2.  How  much  of  this  was  manufactured  in  Canada.  Presented 
May  17,   1922.     Mr.   Gordon Not  printed. 

165.  Return   to  an   Order  of   the   Senate   dated   May   10,    1922,   for  a   Copy   of   the   different 

leases  between  the  Government  and  the  Montreal  Dry  Dock  Company.  Presented 
May   18,   1922.      Hon.    Mr.    Boyer Not  printed. 

165a.  Supplementary  Return  to  an  Order  of  the  Senate,  dated  May  10,  1922,  for  a  Return 
for  a  Copy  of  the  different  leases  between  the  Government  and  the  Montreal  Dry 
Dock  Company.     Presented  June  16,  1922.     Hon.  Mr.  Boyer Not  printed. 

166.  Return  to  an  Order  of  the  House  of  the  1st  May,  1922,  for  a  copy  of  all  correspondence, 

letters,  telegrams,  contracts,  tenders  and  other  documents,  relating  to  the  employ- 
ment or  use  of  the  tug  Pekin,  and  any  other  tug  or  tugs  hired  or  used  by  the  Govern- 
ment in  connection  with  the  Government  dredges,  in  and  around  Prince  Edward 
Island,  from  June,  1911,  to  March  31,  1922.  Presented  May  19,  1922.  Mr.  MacLean 
(Prince)    Not   printed. 

167.  Return  to  an  Order  of  the  House  of  the  27th  March,   1922,  for  a  copy  of  all  letters, 

telegrams,  reports,  memoranda,  informations  and  warrants,  minutes  of  evidence  and 
convictions,  and  all  other  Court  proceedings  relating  or  in  anywise  appertaining  to 
the  trial  and  conviction  of  Clyde  Heath  and  Gurney  Young,  of  Tancook,  Nova  Scotia, 
for  a  violation  of  the  Migratory  Birds  Convention  Act.  Also  a  copy  of  the  Order 
in  Council  dated  on  or  about  the  19th  day  of  November,  1921,  authorizing  and 
empowering  the  remission  of  all  fines  and  forfeitures  occasioned  by  the  conviction 
of   said   Clyde    Heath    and    Gurney    Young.      Presented    May    19,    1922.      Mr.    Martell. 

Not    printed. 

168.  Return    to   an    Order   of   the   House    of   the    1st   May,    1922,    for    a   Return    showing: — 

1.  Names  of  the  employees  of  the  Department  of  Customs  and  Excise,  Montreal.  2. 
Salary  paid  to  each  of  said  employees.  3.  Respective  dates  of  employment  of  said 
employees.      Presented   May    22,    1922.      Mr.    Archambault Not  printed. 

169.  Return   to   an    Order   of   the   House    of   the    4th   May,    1922,    for    a   Return    showing: — 

1.  The  cost  of  the  trips  to  Europe  of  the  Ministers  of  the  Canadian  Government 
during  the  war  period  and  since.  2.  The  cost  for  each  Minister  who  attended  any 
of  the  after  war  conferences  held  at  Paris,  Geneva  or  elsewhere  in  Europe.  3.  How 
much,  if  any,  each  one  of  such  Ministers  has  returned  to  the  Treasury  of  the  amounts 
allowed  for  such  trips  over  and  above  their  actual  expenses.  4.  The  names  of  such 
Ministers  a.nd  the  respective  amounts  allowed  to  each,  as  well  as  the  amounts 
returned  by  each.     Presented  May  22,  1922.     Mr.  Lanctot Not  printed. 

19 


12-13  George  Y  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLUME  9— Continued. 

170.  Return    to    an    Order    of    the    House    of    the    8th    May,    1922,    for    a    Return    showing: — 

1.  Number  of  multigraph  machines  in  use  in  the  various  departments  of  the  'Jovern- 
ment.  2.  Volume  of  work  done  on  these  machines,  by  departments,  during  the  fiscal 
year  1921-1922.  3.  Whether  this  work  is  under  the  control  of  the  Editorial  Com- 
mittee.    Presented  May  22,  1922.     Mr.  McDonald   (Timiskaming) Not  printed. 

171.  Return  to  an  Order  of  the  House  of  the  26th  April,  1922,  for  a  copy  of  all  petitions  or 

memorials  from  residents  of  the  County  of  Charlotte,  New  Brunswick,  made  to  the 
Department  of  Marine  and  Fisheries,  asking  that  a  minimum  price  per  hogshead 
be  placed  on  all  sardines  sold  for  export  during  the  present  fishing  season,  and  for 
a  copy  of  all  correspondence  and  other  documents  relating  thereto.  Presented 
May   22,   1922.     Mr.    Grimmer Not  printed. 

172.  Return   to   an   Order   of  the   House   of   the    22nd   May,    1922,    for   a   copy   of   all    letters, 

telegrams,  correspondence  and  other  documents  that  have  passed  between  the  officials 
of  the  Grand  Trunk  Railway,  the  officials  of  the  Brotherhood  of  Railway  Trainmen, 
and  the  Order  of  Railw-ay  Conductors,  and  all  agreements  signed  between  the  officials 
of  the  Grand  Trunk  Railway  and  officials  of  the  Brotherhood  of  Railway  Trainmen 
and  the  Order  of  Railway  Conductors,  regarding  the  strike  on  the  Grand  Trunk 
Railway  System,  of  trainmen  and  yardmen,  in  1910,  and  particularly  the  correspond- 
ence and  agreements  affecting  the  seniority  rights  of  the  men  who  worked  during 
this  strike.     Presented  May  23,  1922.     Mr.  King   (Huron) Not  printed. 

173.  Return   to   an   Order    of   the   House   of   the   11th   May,    1922,    for   a   Return     showing: — 

1.  How  many  acres  of  School  Lands  have  been  sold  in  Saskatchewan,  Manitoba,  and 
Alberta,  during  the  four  years  of  1918,  1919,  1920  and  1921.  2.  Amount  of  money 
overdue  in  respect  to  the  above  sales  in  (a)  principal,  and  (b)  interest.  Presented 
May   29,   1922.      Mr.   Spencer Not  printed. 

174.  Return    to    an    Order    of   the    House    of   the    15th    May,    1922,    for    a    return    showing: — 

1.  Number  of  Civil  Servants  in  Canada  receiving  salaries  of  eight  hundred  dollars 
and  less  per  annum.  2..  Number  receiving  nine  hundred  and  sixty  dollars  or  less. 
Presented  May  29,  1922.     Mr.   McQuarrie Not  printed. 

175.  Partial  Return  to  an  Order  of  the  House  of  the  5th  April,   1922,  for  a  Return  showing 

in  detail  the  amount  of  money  paid  by  the  Government  of  Canada  or  any  depart- 
ment thereof,  to  barristers  and  solicitors  of  the  Supreme  Court  of  Nova  Scotia, 
between  the  1st  day  of  October,  1911,  and  the  30th  day  of  January,  1922,  both 
inclusive,  for  professional  or  other  services.  Also  a  copy  of  all  bills  of  costs,  expenses 
and  charges  of  every  kind  rendered  by  said  barristers  and  solicitors  to  the  Govern- 
ment, showing  the  amount  or  amounts  paid  in  each  instance.  Also  showing  the 
names  of  barristers  and  solicitors  employed  during  the  aforesaid  period,  the  work 
l^erformed  and  the  amount  paid  for  every  item  of  said  work  to  each  of  said  barristers 
and  solicitors.     Presented  May  29,  1922.     Mr.  Martell Not  printed. 

175a-b-c  Supplementary  Returns  to  an  Order  of  the  House  of  the  5th  April,  1922,  for  a 
Return  showing  in  detail  the  amount  of  money  paid  by  the  Government  of  Canada 
or  any  department  thereof,  to  barristers  and  solicitors  of  the  Supreme  Court  of 
Nova  Scotia,  between  the  1st  day  of  October,  1911,  and  the  30th  day  of  January, 
1922,  both  inclusive,  for  professional  or  other  services.  Also  a  copy  of  all  bills  of 
costs,  expenses  and  charges  of  every  kind  rendered  by  said  barristers  and  solicitors 
to  the  Government,  showing  the  amount  or  amounts  paid  in  each  instance.  Also 
showing  the  names  of  barristers  and  solicitors  employed  during  the  aforesaid  period, 
the  work  performed  and  the  amount  paid  for  every  item  of  said  work  to  each  of  said 
barristers  and  solicitors.     Presented  June  5,  15,  19,  1922.     Mr.  Martell.  .  .  .Not  printed. 

176.  Return    to    an    Order   of   the   House   of   the    6th    April,    1922,    for    a    Return    showing: — 

1.  The  total  area  in  acres  in  the  provinces  of  Alberta  and  Saskatchewan  sold  to 
settlers  as  Pre-emptions,  as  provided  by  Dominion  Lands  Act,  1908.  2.  What  area 
of  said  Pre-emptions  has  been  patented.  3.  The  total  revenue  received  from:  (a) 
Pre-emptions  for  which  patent  has  been  issued,  (b)  Pre-emptions  which  have  not 
been  patented.  4.  The  amount  remaining  unpaid  on  all  pre-empted  lands  in  said 
area.  5.  The  revenue  received  from  pre-empted  lands  in  said  area  in  the  years 
1920  and  1921.  6.  How  much  land  in  said  area  was  sold  as  purchased  homesteads 
since  1908,  and  the  revenue  received  therefrom.  7.  The  amount  remaining  unpaid 
on  said  purchased  homesteads.  8.  How  much  land  was  pre-empted  south  of  Wey- 
burn-Lethbridge  railway  since  1908.  9.  How  much  revenue  was  received  therefrom. 
10.  How  much  was  received  in  the  years  1920  and  1921.  Presented  May  29,  1922. 
Mr.    McTaggart    Not  printed. 

177.  Return   to   an   Order   of   the   House   of   the    15th    May,    1922,    for    a    Return    showing: — 

1.  Names  of  the  postmasters,  and  the  location  of  their  offices,  in  the  county  of 
I'Assomption  and  Montcalm  who  were  dismissed  from  the  service  from  the  twenty- 
first  of  September,  1911,  to  January  first,  1922,  and  the  names  of  persons  replacing 
them.  2.  Who  recommended  the  dismissals  and  appointments.  Presented  June  1, 
1922.     Mr.  Seguin    Not  printed. 

20 


12  13  George  V  List  of  Sossi(in;il  f'Mpers  A.   1922 


CONTENTS  OF  VOLUME  ^—Cnvlinvrrl 

178.  Rpliirn    to    -^u    (^idor    of    the    Hcuso    of    the    Sth    May,     i;)22,    for    a    Return    slinwinc  ■    - 

I.  Ni'mbpr  of  postmastors  who  havo  boon  appointed  in  the  constiluency  nf  Rinhmonrl 
and  Wolfe,  from  the  21st  September,  1911,  to  the  1st  of  January,  1922.  2  Names 
of  said  postmasters,  the  location  of  post  offices  and  the  names  of  the  persons  who 
recommended    the    appointment    in    each    case.      Presented    June    1,    1922.      Mr.    Tobin. 

I'm       I-.   I  X  ^    ■,  -     ,  Not    printed. 

179.  Kcturn    to    an    Order    of    the    Hou.^e    of    the    Sth    May,    1922,    for   a    Return    showing  — 

1.  Number  of  postmasters  dismissed  from  office,  in  the  constituency  of  Richmond 
and   Wolfe,    from   the   21st  day   of   September,    1911,   to   the   l.st   day  of   January,    1922 

2.  Number  of  iiostmastcrs  who  resigned  their  offices  in  the  constituency  of  Richmond 
and  Wolfe  during  the  same  period.  .1.  Number  of  postmasters  who  died  in  the  said 
constituency  during  the  same  period.  4.  ^Vhat  were,  in  each  ca.se,  (he  names  of  the 
postmasters  and  the  names  of  the  post  offices.  5.  Cau.sc  of  dismissal  in  each  rase 
where  the  postmaster  was  dismis.sed,  during  the  said  period.  Presented  June  1  1022 
'^•■-    Tobin 2Vot    vrinled. 

180.  Return    to   an    Order   of   the    House   of    the    31st    May,    1922,    for    a    Return    .showing: 

1.  Cost  for  operation  and  maintenance  of  the  Fisheries  of  British  Columbia  annually 
for  the  years  1917-1918,  1919-1920  and  1921,  in  the  nature  of  office  staff,  buildings,' 
upkeep  and  rental.s,  patrol,  boats  and  upkeej).  field  work,  hatcheries,  and  any  other 
.such  items  that  may  be  charged  against  this  department.  2.  Amount  of  revenue 
collected  from  the  Fi.sheries  of  Briti.sh  Columbia  by  the  Dominion  Fi.sherios  Depart- 
ment, annually,  for  the  years  1917-1918,  1919-1920  and  1921,  in  the  form  of  license 
fees,  royalties  on  canned  salmon,  prosecutions  and  fines,  sale  of  confiscated  boats 
and  gear,  and  any  such  revenue  as  may  be  collected  by  the  department.  Presented 
June  5.   1922.     Mr.  Neill tfot  printed. 

180fl.  Return  to  an  Address  to  His  Excellency  the  Governor  General  of  the  22nd  May,  1922, 
for  a  copy  of  all  letters,  telegrams,  correspondence,  rejmrts,  and  other  documents! 
exchanged  between  the  Government  of  Canada  or  any  Mini.ster  thereof,  and  the 
Government  of  Briti.sh  Columbia  or  any  minister  thereof,  or  received  from  any 
person,  relative  to  the  advi.sability  of  transferring  the  control  or  administration 
of  the  Canadian  fisheries  of  the  Pacific  coast,  to  the  province  of  Briti.sh  Columbia. 
Presented  June   20,    1922,      Mr.    McQuarrie A'of   printed. 

181.  Protocols  embodying  Amendments  to  Articles  4,  6,  12,  IS.  15,  16,  and  26  of  the  Covenant 

of  the  League  of  Nations,  as  adopted  by  the  Second  Assembly  of  the  League  at 
Geneva  on  the  3rd,  4th  and  Sth  October,  1921;  together  with  letter  dated  the  24th 
November,  1921,  from  the  Secretary  General  of  the  League  to  the  Prime  Minister 
of  Canada,  transmitting  certified  copies  of  the  Protocols.  Presented  June  7.  1922. 
Printed  for  Sessional  Papers  and  distrihution  to  Senators  and  Members. 

181a.  Return  to  an  Order  of  the  Senate  of  the  Sth  June,  1922,  for  a  Return  showing: — 
1.  Whether  the  Government  has  received  any  report  from  the  representatives  of 
Canada  as  to  the  Second  Assembly  of  the  League  of  Nations  held  in  Geneva  in  Sep- 
tember and  October,  1921,  and  if  .so.  whether  this  report  will  be  laid  on  the  table  for  the 
information  of  members.  2.  Whether  the  Government  has  received  the  printed  reports 
of  the  Council  of  the  League  of  Nations  made  to  the  first  and  .second  Assembly,  and 
if  so.  whether  copies  of  these  reports  will  >)e  laid  on  the  table  for  the  information  of 
members.  3.  Whether  the  Covernment  has  received  the  printed  monthly  .summary 
and  supplementary  reports  of  the  League  of  Nations  and  whether  copies  of  the.se 
reports  will  be  brought  down.     Presented  June  8,   1922.     Rt.  Hon.   Sir  Geo.   E.   Foster. 

Not    printed. 

181b.  Copy  of  Draft  Conventions  and  Recommendations  adopted  by  the  International  Labour 
Conference  at  its  Third  Session,  held  at  Geneva,  25th  October-19th  November,  1921. 
Presented  June  24,   1922    Xot  printed. 

182.  Return  to  an  Order  of  the  House  of  the  15th  May,  1922,  for  a  copy  of  all  correspond- 

ence, telegrams,  letters,  tenders  and  other  documents,  exchanged  between  the  Govern- 
ment and  Hector  Chevrier,  regarding  the  contract  for  carrying  the  mails  between 
Rigaud   and   St.   Redempteur,    Quebec.      Presented   June    8,    1922.      Mr.    Ouimet. 

Not     prinlrd. 

183.  F^pturn  to  an  Address  to  His  Excellency  the  Governor  General  of  the  10th  April,   1922, 

for  a  copy  of  all  letters  telegrams,  memoranda,  reports  to  Council.  Orders  in  Council, 
accounts  and  other  documents,  relating  to  the  Indian  Agency  at  Bear  River,  Digby 
County,  Nova  Scotia,  including  a  list  of  all  supplies  of  every  description  supplied 
for  the  use  of  Indians  under  the  control  of  said  agency.  Also  a  statement  showing 
a  list  of  the  supplies,  consisting  of  clothing,  food,  .seed  and  other  materials,  to  whom 
supplied  and  what  quantity  in  eaeh  case,  during  the  period  from  the  first  October, 
1911.  to  and  including  the  first  of  .Tanuary,  1922.  Presented  June  S,  1022.  Mr. 
Lovett    ^r^f    printed. 

184.  Return  to  an  Order  of  the  House  of  the  15th  May.  1922,  for  a  copy  of  all  correspond- 

ence, letters,  telegrams,  memoranda  and  other  documents,  regarding  the  establish- 
ment of  a  Tobacco  Experimental  Station  at  I'As.somption,  Quebec,  and  the  purchasing 
of  the  college  farm  for  this  purpose.     Presented  June  9,  1922.     Mr.  Seguin.  .Not  printed. 

21 


12-13  George  V  List  of  Sessional  Papers  '        A.   1922 


CONTENTS  OF  VOLUME  ^—Continued. 

185.  Rfiturn   tn  an  Order  of  the  House  of  the  1st  May,  1922,  for  a  copy  nf  a)i   letters,   tele- 

grams, correspondence  and  other  documents  exchanged  hefween  the  Post  OfRc 
Department  at  Ottawa,  and  the  officers  of  the  said  department  at  Montreal,  and  the 
Civil  Service  Commission,  regarding  the  appointment  of  Mr.  Taylor  as  Assistant 
Superintendent   at   Montreal    Post   Office.      Presented   June    12,    1922.      Mr.    Parent. 

Not     printed. 

186.  Return  to  an  Order  of  the  House  of  the  24th  April,  1922,  for  a  copy  of  all  correspond- 

ence, letters,  telegrams  and  other  documents  regarding  the  appointment  of  one  or 
more  appraisers  for  Paris  and  London,  made  by  the  Civil  Service  Commission. 
Presented  June   12,   1922.     Mr.  Parent Not  printed. 

187.  Return   to  an   Order  of  the  House  of  the   19th   April,    1922,   for  a  Return    .showing: — 

1.  Total  amount  of  bonus  paid  to  civil  servants  up  to  April  1,  1921.  2.  Total  amount 
paid  to  civil  servants  on  account  of  annual  statutory  increase  for  the  fiscal  years 
1918,  1919,  1920  and  1921.     Presented  June  12,  1922.     Mr.  L^nctot Not  printed. 

188.  Return   to  an  Order  of  the  House  of  the   20th   April,   1922,   for  a  Return    showing: — 

1.  The  total  Customs  collections  received  by  the  Port  of  Parry  Sound,  Ontario, 
during  each  year,  from  1911  to  1921,  inclusive.  2.  What  towns  or  cities  in  Canada, 
having  equal  or  less  average  Customs  collections,  have  public  buildings  used  for 
Customs  purposes.     Presented  June   12,   1922.     Mr.   Arthurs Not  printed. 

189.  Return   to   an   Order   of   the   House   of   the    17th    May,    1922,    for   a    Return     showing: — 

1.  Cost,  in  each  Military  District,  of  transportation,  in  connection  with  the  Army 
Service  Corps.  2.  Number  of  horses,  automobiles,  motor  trucks  and  other  vehicles 
in  the  Army  Service  Corps.  3.  Number  of  officers  and  men  in  this  section  of  the 
Militia.  4.  Total  value  of  all  equipment  of  the  Army  Service  Corps,  and  amount 
.spent  on  upkeep  and  repairs  to  equipment,  including  forage,  sickness,  etc.,  during 
the  year  ending  March  31,  1922.  5.  Whether  this  service  would  cost  less  to  the 
country  if  the  forage,  supplies,  and  transportation  were  given  by  contract  each  year 
to  an  individual,  according  to  lowest  tender,  or  done  by  day  work.  Presented  June 
13.   1922.      Mr.   Lanctot Not   printed. 

190.  Return    to   an    Order   of   the   House    of   the    31st    May,    1922,    for    a    Return     showing: — 

1.  What  buildings  were  occupied,  as  offices,  at  Ottawa,  by  the  Department  of  Militia 
and  Defence,  for  the  year  ending  March  31,  1911,  and  for  the  year  ending  March 
31,  1922,  (o)  for  the  General  Headquarters,  and  (b)  for  each  service  of  this  depart- 
ment. 2.  What  buildings  were  occupied,  as  offices,  in  each  Military  District,  (a)  for 
the  District  Staff;  (b)  for  the  Army  Pay  Corps;  (c)  for  the  Veterinary  Corps;  (d) 
for  the  Medical  Corps;  (e)  for  the  Engineers  Corps;  (/)  for  the  Ordnance  Corps; 
and  (.g)  for  the  Army  Service  Corps.  3.  Strength  of  the  Permanent  Force  in  each 
Military  District  for  the  year  ending  March  31,  1911,  and  for  the  year  ending  March 
31,  19  22.  4.  During  the  above  years,  the  number  of  officers  of  the  Army  Pay  Corps, 
the  respective  rank  and  salary  of  each,  and  the  number  of  clerks  emploj-ed  in  this 
service,  in  each  district.  5.  WTiether  the  department  in  future  intends  to  keep  more 
than  one  officer  of  the  Army  Pay  Corps  in  each  district,  a. id  to  continue  the  Auditor 
Branch  which  was  organized  in  each  Military  District  during  the  war.  Presented 
June  13,  1922.     Mr.   Lanctot Not  printed. 

191.  Return   to  an  Order  of  the   Senate,   dated  May   18,   1922,   for: — A  Copy   of  the   different 

letters,  telegrams  and  other  documents  exchanged  between  the  Government  and  the 
Northern  Explosive  Company,  concerning  the  erection  and  operation  of  the  Rigaud 
plant   belonging   to    this   company.      Presented    June    13,    1922.      Hon.    Mr.    Boyer. 

Not    printed. 

192.  Return  to  an  Order  of  the   Senate,   dated  June   fi.   1922,   for: — Copies  of  all  correspond- 

ence exchanged  between  the  Minister  of  Agriculture  of  the  Dominion  of  Canada,  and 
the  Minister  of  Agriculture  of  the  province  of  Ontario,  on  the  subject  of  extending 
to  Cold  Storage  Warehouses,  owned  by  co-operative  companies  of  fruit  growers,  the 
.system  of  subsidies  to  public  Cold  Storage  Warehouses  now  provided  for  by  the  Cold 
Storage    Act,    1907,    chapter    six.      Presented    June    13,    1922.      Hon.    Mr.    Laird. 

Not    printed. 

193.  Return    to   an   Order   of   the  House   <if   the    15th    May,    1922,    for   a    Return     showing:— 

I.  Number  of  Generals  on  active  service  in  the  Canadian  Militia.  2.  How  many 
in  Ottawa.  3.  Respective  salaries,  including  allowances,  of  each  General  stationed 
at  Ottawa.  4.  Number  of  Colonels,  Lieutenant-Colonels,  Majors,  Captains  and 
Lieutenants  at  Headquarters,  Ottawa.  5.  Number  of  non-commissioned  officers  and 
privates  employed  as  clerks  or  messengers  at  Headquarters,  Ottawa.  6.  Total 
amount  paid  in  salaries  to  the  above-mentioned  officers  and  men.  Presented  June 
15,    1922.     Mr.   Lanctot Not   printed. 

194.  Return    to   an   Order   of   the   House   of   the   15th    May,    1922,    for   a     Return     .showing: — 

1.  Number   of   Military  Districts   in   Canada   during   the   year   ending   March    31,    1922. 

2.  Where  they  were  located,  and  the  rank  of  the  Commanding  Officer  of  each  district. 

3.  Their  respective  ranks  on  March  31,  1914.  4.  Number  of  officers  on  the  General 
Staff   of   each   of   the   said    districts   during   the   year   ending    March    31,    1922.      5.  The 

22 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  9— Continued. 

rank,  and  the  respective  duties  of  each  of  the  said  officers,  including  the  Com- 
manding Officer.  6.  Number  of  non-commissioned  officers  and  privates  employed  as 
clerks  in  the  offices  of  the  General  Staff  of  each  of  the  said  districts.  7.  Number  of 
officers,  non-connnissioned  officers  and  men  employed  in  each  of  the  said  districts, 
during  the  year  ending  March  31,  1922,  in  connection  with  the  Medical  Corps, 
Engineering  Corps,  Pay  Corps,  Army  Service  Corps,  Veterinary  Corps  and  Military 
Stores,  and  rank  of  these  officers.  9.  On  what  date  the  new  schedule  for  salaries  and 
allowances  came  into  force.  9.  Who  is  authorized  to  fix  the  schedule  for  .salaries 
and  allowances  of  the  Militia.  10.  Maximum  salary,  including  allowances,  for 
Colonels,  Lieutenant-Colonels,  Majors,  Captains,  Lieutenants,  non-commi.ssioned 
officers  and  privates,  of  the  Permanent  Militia,  according  to  both  the  new  and  old 
schedules.  11.  Salaries,  including  allowances,  of  Generals  who  are  stationed  at 
Headquarters,  Ottawa,  according  to  the  new  and  old  schedules.  12.  Number  of 
privates  in  the  Permanent  Militia  on  March  31,  1922.  13.  Number  of  Generals, 
Colonels,  Lieutenant-Colonels,  Majors,  Captains  and  Lieutenants,  on  active  service 
in  the  Canadian  Militia  on  March  31,  1922.  14.  Strength  of  a  company  and  regiment 
of  the  Militia  in  peace  time.     Presented  June  15,  1922.     Mr.  Lanctot Not  printed. 

195.  Return   to   an   Order   of  the   House   of   the   22nd   May,    1922,    for   a    Return    showing   the 

origin  of  all  goods  purchased  by  the  Purchasing  Commission,  distinguishing  such  as 
are  of  Canadian  manufacture  from  those  of  foreign  origin,  from  the  first  of  April, 
1921,  to  date.     Presented  June  16,  1922.     Mr.  Raymond Not  printed. 

196.  Return    to   an    Order   of   the    House   of   the    8th    May,    1922,    for   a    Return    showing: 

1.  Whetiier  the  Government  is  aware  that  there  are  instances  of  officials  in  the  public 
service  subordinate  to  Deputy  Ministers  who  are  in  receipt  of  salaries  more  than  those 
paid  to  such  Deputy  Ministers.  2.  If  so,  whether  it  is  the  policy  of  the  Government 
to  continue  this  custom.  3.  Deputy  Ministers  or  other  officials  in  the  public  service 
receiving  more  than  six  thousand  dollars  per  annum  from  any  Government  source. 
Presented   June    16,    1922.      Mr.    Chisholm Not   printed. 

197.  Return  to  an  Address  to  His  Excellency   the  Governor  General   of   the   31st   May,   1922, 

for  a  copy  of  all  letters,  telegrams,  memoranda,  reports  to  Council,  Orders  in  Council, 
and  other  documents  passing  between  the  Government  and  any  other  parties  relating 
to  the  internment,  deportation,  return,  and  claims  for  compensation  of  Robert 
DeBeaux.     Presented  June  16,  1922.     Mr.  Neill Not  printed. 

198.  Return    to    an    Order    of   the    Senate,    dated    May    17,    1922,    for    a     Return     showing:- — 

(o)  Tlie  aggregate  number  of  acres  of  land  located  within  the  present  territorial 
limits  of  the  province  of  Saskatchewan  granted  by  way  of  subsidy  or  bonus  for  the 
construction  of  railways  beyond  the  boundaries  of  the  said  province,  (b)  The  names 
of  the  persons  and  companies  receiving  such  grant  and  the  amount  in  each  case,  and 
date,  (c)  The  dates  or  approximate  dates  of  selections  of  land  by  the  persons  and 
companies  receiving  the  bonus  or  grant,  (d)  The  locations  of  the  land  so  selected 
or  finally  selected  by  the  grantees.     Pi-esented  June  16,   1922.     Hon.   Mr.  Willoughby. 

Not    printed. 

199.  Annual  Report  of  the  Canadian  National  Railways  for  the  year  ended   31st  Deember, 

1921.     Presented  June   19,   1922 Not  printed. 

200.  Third    Annual    Report    of    the    Board    of    Directors    of    Canadian    Government    Merchant 

Marine,  Limited,  for  the  year  ended   31st  December,   1921.     Presented  June   19,   1922. 

Not     pri7ited. 

201.  Return  to  an  Order  of  the  House  of  April  24,  1922,  for  a  copy  of  all  letters,  telegrams. 

applications,  petitions  and  other  documents  exchanged  between  the  Government  and 
individuals  or  companies,  referring  to  conditions  imposed  on  various  railway  com- 
panies intending  to  use  the  Quebec  Bridge  for  the  purpose  of  reaching  the  city  of 
guebec.     Presented  June  19,  1922.     Mr.   Parent Not  printed. 

202.  Return  to  an  Order  of  the  House  of  April  24,  1922,  fur  a  copy  of  contracts,  correspond- 

ence, agreements  and  other  documents,  during  the  period  from  the  year  1911  to 
date,  between  the  Government  directly,  or  through  any  Commission,  and  the  Cana- 
dian Pacific  Railway  or  any  other  railway,  referring  to  the  construction  and  use 
of  the  Union  Station  at  Palais,  city  of  Quebec.     Presented  June  19,  1922.     Mr.  Parent. 

Not     printed. 

203.  Return  to  an  Order  of  the  House  of  March   24,   1922,  for  a  copy  of  all  correspondence, 

letters,  telegrams,  and  other  documents  exchanged  between  the  Departments  of 
Justice  and  Marine  and  Fisheries  and  the  Compagnie  du  Pare  St.  Charles,  Limited. 
Presented  June  19,   1922.     Hon.   Mr.   Marcil    (Bonaventure) Not  printed. 

204.  Return    to   an    Order   of    the    House   of    May    18,    1922,    for    a    Return    showing: — 1.  The 

number  of  civil  servants  in  the  employ  of  the  Government  on  the  first  of  January, 
1912,  and  the  total  amount  of  salary  paid  to  them.  2.  The  number  of  civil  servants 
in  the  employ  of  the  Government  on  the  first  of  January,  1922,  and  the  total  amount 
of  salary  paid  tu  them,      Presented  June  19,   192:i.     Mr.  Seguin Nut  printed. 

23 


« 

12-13  George  V  List  of  Sessional  Papers  A.  1922 

CONTENTS  OF  VOLUME  9— Continued. 

205.  Return  to  an  Order  of  the  House  of  May  22,  1922,  for  a  copy  of  all  letters,  telegrams, 

correspondence  and  other  documents  exchanged  between  the  Government  of  Canada 
and  any  other  parties,  relative  to  the  claims  of  H.  W.  A.  Page.  Presented  June 
19,   1922.     Mr.   Neill Not  printed. 

206.  Return  to  an   Order  of  the   House   of   May   10,    1922,   for   a   copy   of   all   correspondence 

between  the  Minister  of  Marine  and  Fisheries  or  any  official  of  that  department, 
and  the  Minister  of  Justice  or  any  official  of  his  department,  in  reference  to  judgment 
given  by  Mr.  Justice  Morrison,  of  British  Columbia,  in  regard  to  the  mode  of  appoint- 
ment of  persons  to  act  as  nautical  assessors  to  assist  the  Dominion  wreck  com- 
missioners in  an  investigation  of  wrecks  and  other  marine  casualties.  Presented 
June  19,  1922.     Mr.  Church Not  printed. 

207.  Return   to   an    Order   of   the   House   of   the    22nd   May,    1922,    for   a   copy    of   all    letters, 

telegrams,  correspondence  and  other  documents  exchanged  between  the  Government 
of  Canada  and  any  other  parties,  relating  to  the  appointment  and  residence  in  the 
County,  of  Junior  County  Court  Judge,  for  the  County  of  Nanaimo,  British  Columbia. 
Presented  June  20,   1922.     Mr.  Neill Not  printed. 

208.  Return  to  an  Address  to  His  Excellency  the   Governor   General   of  the   5th   June,   1922, 

for  a  copy  of  all  correspondence,  letters,  telegrams,  and  other  documents  exchanged 
between  the  Dominion  Government  or  any  minister  or  officers  thereof,  and  the 
Government  of  British  Columbia,  or  the  Premier  of  the  said  province  or  any  minister 
or  officer  thereof,  regarding  the  assumption  by  the  Dominion  Government  of  an  issue 
of  Canadian  Northern  bonds  (estimated  $40,000,000)  guaranteed  by  the  province 
of  British  Columbia  and  the  releasing  of  the  British  Columbia  Government  of  all 
liability   in   regard   to   the   same.      Presented   June    21,    1922.      Hon.    Mr.    Stevens. 

Not     printed. 

209.  Return  to  an  Order  of  the  House  of  the  12th  June,  1922,   for  a  copy  of  all  letters,  tele- 

grams and  documents  'or  correspondence  passing  between  the  Order  of  Grain  Buyers 
and  the  Board  of  Grain  Commissioners,  or  passing  between  the  Order  of  Grain  Buyers 
and  the  Government  or  between  the  Board  of  Grain  Commissioners  and  the  Govern- 
ment or  officials  thereof  respecting  the  said  Order  of  Grain  Buyers.  Presented  June 
21,   1922.     Hon.   Mr.   Stevens Not   prinled. 

210.  Return    to    an    Order    of    the    Senate    dated    June    8,    1922,    for    a     Return     showing: — 

1.  The  road  projects  in  respect  to  which  the  Federal  Government  has  made  pay- 
ments to  the  Government  of  Nova  Scotia.  2.  The  amount  paid  in  respect  to  each 
of  the  projects  and  the  dates  of  payment.  3.  The  balances,  if  any,  claimed  by  the 
Government  of  Nova  Scotia  in  respect  to  each  of  the  projects.  4.  All  other  road 
projects  which  have  been  submitted  by  the  Government  of  Nova  Scotia  to  the  Federal 
Government,  the  mileage  of  each,  the  proposed  cost  of  each ;  and  the  projects 
respectively  that  have  been  approved  by  the  Federal  Department.  Presented  June 
21,   1922.     Hon.   Mr.   Tanner Not   printed. 

211.  Return   to   an   Order   of   the    Senate   dated   June    8,    1922,    for   a   return    of   copies   of   all 

agreements  between  the  Government  or  any  department  of  the  <;overnment  and  the 
Acadia  Coal  Company  in  respect  to  the  railway  between  New  Glasgow  and  Thorburn 
in  Nova  Scotia.     Presented  June  21,  1922.     Hon.  Mr.  Tanner Not  printed. 

212.  Copy  of  Treaty  of  Peace  between  the  Allied  and  Associated  Powers  and  Hungary,   and 

Protocol  and  Declaration,  signed  at  Trianon,  June  4,   1920.     Presented  June   22,    1922. 

Not     printed. 

213.  <-opy  of  Treaty  of   Peace  with   Turkey,   signed   at   Sevres,   August    10,    1920.      Presented 

June    22,    1922 Not    printed. 

214.  Jieturn   to  an   Order   of   the   House   of   the    15th   June,    1922,   for   a    Return     showing: — 

1.  The  amounts  paid  by  the  Government,  and  to  whom,  for  auditing  public  expenditure 
since    the    Civil    Service   Act    of    1918    became    effective.      2.  The    total    amount    of    the 

/  claims  of  the  Clarkson  Commission  for  inquiry  and  audit  in  the  Militia  Department 
)  in  respect  of  the  sterling  exchange  payments  to  returned  soldiers  and  others.  3. 
Whether  any  or  all  of  the  sterling  exchange  payments  made  by  the  Chief  Accountant 
were  audited  by  the  Audit  Staff  of  the  Militia  Department.  4.  The  total  amount 
/  computed  or  estimated  to  have  been  fraudulently  obtained  in  exchange  transaction.-; 
by  or  on  behalf  of  returned  soldiers  or  others.  5.  Whether  any  of  the  officials  or 
employees  of  the  Accounts  Branch,  Militia  Department,  who  were  connected  with 
or  responsible  for  handling  sterling  exchange  payments  to  returned  soldiers  or  other.s. 
received  any  increase  in  pay  or  were  classified  in  a  higher  grade  by  the  Civil  Service 
Conunission  after  undertaking  this  sterling  exchange  work.  C.  If  so,  the  names  of 
such  officials  or  employees.  7.  At  what  rate  of  pay  Messrs..  Allen,  Lowe  and  Hubbell 
were  paid  each  fiscal  year  since  their  appointment,  and  on  what  dates  increases  ot 
pay  by  reclassification  or  otherwise  became  effective.  8.  Before  being  permanenily 
appointed,  whether  these  men  passed  any  examination  prescribed  by  the  Civil  Service 
Comruission.     Presented  June  23,   1922.     Mr.   Vien Not  printed. 

24 


12-13  George  V  List  of  Sessional  Papers  A.  1922 


CONTENTS  OF  VOLUME  Q— Concluded. 

215.  Return    to   an    Order   of   the    House    of    the    1st    May,    1922,    for    a     Return     showing: — 

1.  The  amount  of  money  the  Canadian  Government  advanced  to  the  Imperial  Govern- 
ment each  year,  from  the  declaration  of  the  lato  war  up  to  the  iiresent  date,  and  on 
what  dates  the  said  amounts  were  advanced.  2.  How  much,  if  any,  the  Government 
of  Canada  has  received  as  reimbursement  for  these  advances.  3.  Whether  this 
reimbursement  was  made  in  cash  or  in  kind.  4.  If  in  Icind,  what  articles  were 
received,  and  of  what  value.     Presented  June  23,  1922.     Mr.  Vien Not  printed. 

216.  Return   to    an   Order   of  the   House   of   the    10th    April,    1922,   for   a   copy  of   all   letters, 

telegrams,  correspondence,  rulings  of  the  department,  and  all  other  documents 
regarding  the  claim  for  compensation  to  the  owners  of  Crown  Patents  to  lot  two 
hundred  and  twenty-five,  Hudson  Bay  Company's  survey,  in  the  parish  of  St.  John, 
Manitoba.      Presented  June  23,   1922.     Mr.   Garland    (Carleton) Not  printed. 

217.  Return   to   an    Order   of   the   House   of   June    7,    192^2,    for   a   Return    showing: — 1.  What 

pensions  have  been  paid  by  the  Government,  in  the  county  of  Middlesex,  during  the 
fiscal  year  1921-22.  2.  To  whom  such  pensions  were  paid  and  their  home  addresses. 
3.  The    amount   paid    in   pensions.      Presented    June    27,    1922.      Mr.    Drummond. 

Not    printed. 

218.  Return  to  an  Address  to  His  Excellency  the  Governor  General   of  the   12th  June,   1922, 

for  a  copy  of  all  letters,  telegrams,  petitions,  memoranda,  Orders  in  Council,  Minutes 
of  Council,  and  other  documents  in  the  possession,  or  under  the  control  of  the  Govern- 
ment of  Canada  or  of  any  department  thereof,  of  date  subsequent  to  April  30.  1920, 
relating  to  the  proposed  reclamation  of  the  area  in  the  province  of  British  Columbia 
and  the  state  of  Idaho  known  as  the  Kootenay  Flats.  Presented  June  27,  1922.  Mr. 
Humphrey    Not    printed. 

219.  Partial   Return   to   an   Order  of   the    Senate   of   the    22nd   March,    1922,   for   a    statement 

showing  the  number  of  employees  appointed  in  the  different  departments  of  the 
Government  each  year  since  1911,  up  to  1922,  and  the  increase  of  cost  of  the  Civil 
Service  since  1911.     Presented  June  27,   1922.     Hon.  Mr.  David Not  printed. 


25 
43746 — 3 


12  GEORGE  V 


SESSIONAL   PAPER    No.   1 


A.  1922 


REPORT 


OF  THE 


AUDITOR  GENERAL 


FOR  THE 

YEAR  ENDED  MARCH  31 


1921 


VOLUME  I 


PARTS   a-b— A  to  J 


PRINTED  BY  ORDER  OF  PARLIAMI.XT 


OTTAWA 

F.  A.  ACLAND 

FUINTLU  TO  THE  KING'S  MOST  fc.XCELLEN'T  MAJKSTV 

1922 


[No.  1—1922] 


12  GEORGE  V  DOCUMENT   PARLEMENTAIRE  No   1  A.   1922 


RAPPORT 


DE 


L'AUDITEUR  GENERAL 


POUR 

L'EXERCICE  CLOS  LE  31  MARS 


1921 


VOLUME  I 

PARTIES  a-b— A  a  J 


IMFRIME  PAR  ORURE  DU  PARLEMEM 


OTTAWA 

F.  A.  ACLAND 

IMPRIMEUR  DE  SA  TR£s  EXCKLLENTE  MAJEt«Tfi  LK   ROI 

1922 


[N°    1  —  1922] 


12  GEORGE  V  SESSIONAL  PAPER   No.  1  A.  1922 


Report  of  the  Auditor  General. 


1  have  the  honour  to  submit  the  Report  of  the  Auditor  General  for  Canada 
for  the  fiscal  year  ended  March  31,  1921,  including  statements  in  detail  of 
the  Expenditure  and  Revenue  of  the  Dominion  of  Canada  for  that  period. 


E.  D.  SUTHERLAND, 

Auditor  General. 


Ottawa,  March  13,  1922. 


12  GEORGE  V  DOCUMENT   PARLEMENTAIRE  No   1  A.   1922 


Rapport  de  I'auditeur  general. 


J'ai  riiumieur  de  vous  sounu^ttrc  le  rapport  clc  rAuditeur  general  tlu  Canada 
pour  I'exercice  clos  le  31  mars  1921,  ainsi  que  les  etats  detailles  des  d^penses  et 
des  recettes  du  Dominion  du  Canada   pendant  cette  periode. 

K  D.  SUTHERLAND, 

Auditeur  General. 

Ottawa,  13  niar«  1922. 


12  GEORGE  V 


SESSIONAL  PAPER   No.   1 


A.  1922 


TABLE   OF   CONTENTS 


Volume  I. 

Introduction 

Treasury  Board  Over-rulings 

Treasury  Board  Correspondence 

Ci-\al  Service  Correspondence 

General  Correspondence 

Appropriation  Accounts 

Revenue  Summaries 

Arrears  due 

Details  of  Expenditure  and  Revenue. 

Agriculture  Dept. — Expenditure 

"  Revenue 

Air  Board — Expenditure ' 

"  Revenue 

^^jrchives  Dept. — Expenditure 

"  Revenue 

Auditor  General's  Office — Expenditure... 
Civil  Service  Commission — Expenditure.. 

"  Revenue 

Conservation  Commission — Expenditure . 

Customs  Dept. — Expenditure 

'■  Revenue 

External  Affairs  Dept.— Expenditure 

"  Revenue 

Finance  Dept. — Expemliture 

"  Revenue 

Governor  General's  Office — Expenditure.. 

Health  Dept. — Expenditure 

"  Kevenu:^ 

Immigration  &  Colonization — 

Expenditure 

Revenue 

Indian  Affairs  Dept. — Expenditure 

"  Revenue 

"  Indian  Trust  Fund 

Inland  Revenue  Dept. — Expenditure 

"  Revenue 

Insurance  Dept. — Expenditure 

"  Revenue 


Page. 


a—  2 
a—  42 
a—  74 
a—  86 
b—  2 
b—  48 
b—  51 


A—    2 

A— 123 

AA—    2 

AA—  35 

B-    2 

B—    7 

BB—    2 

C—    2 

C—  16 

CC—    2 

D—    2 

D— 102 

E—    2 

E—    8 

F—    2 

F— 127 

G—    2 

GG—    2 

GG—  29 

H—    2 
H—  70 

—  2 
67 
70 

II—    2 
II—  31 

—  2 
4 


Volume  II. 

Interior  Dept. — Expenditure 

"  Revenue 

Justice  Dept. — Expenditure 

"  Revenue 

Labour  Dept. — Expenditure 

"  Revenue 

Legislation — Expenditure 

"  Revenue 

Marine  &  Fisheries  Dept. — Expenditure.. 

"  Revenue 

Militia  &  Defence  Dept. — Expenditure.. 

"  Revenue 

Mines  Dept. — Expenditure 

"  Revenue 

Naval  Service  Dept. — Expenditure 

"  Revenue 

Patents  &  Copyrights — Expenditure 

"  Revenue 

Post  Office  Dept. — Expenditure 

"  Revenue 

Volume  III. 

Printing  &  Stationery  Dept. — 

Expenditure 

Revenue 

Privy  Council  Office — Expenditure 

Public  Works  Dept. — Expenditure 

"  Revenue 

Railways  &  Canals  Dept. — Expenditure 

Revenue 

Royal  Canadian  Mounted  Police  Dept.:- 

Expcnditurc 

Revenue , 

Secretary  of  State  Dept. — Expenditure.. 

"  Revenue 

Soldiers    Civil    Re-Establishment — 

Expenditure 

Revenue 

Soldier  Settlement  Board— Expenditure . 

"  "  Revenue 

Trade  &  Commerce  Dept. — Expenditure 
"  Revenue 


Page. 

K—  2 
K— 171 
L—  2 
L—  47 
M—  2 
M—  17 
N—  2 
N—  27 
O—  2 
O— 206 
P—  2 
P— 180 
Q-  2 
Q—  31 
R—  2 
R—  67 
S—  2 
S—  5 
SS—  2 
SS— 288 


T—  2 
T—  56 
U—  2 
V—  2 
V— 318 
W—  2 
W— 263 

X—  2 
X—  42 
Y—  2 
Y—  30 

YY—  2 
YY— 21!) 
Z—  2 
Z— 101 
ZZ—  2 
ZZ—  68 


12  GEORGE  V 


DOCUMENT   PARLEMENTAIRE   No    1 


A.   1922 


TABLE  DES  MATIERES 


Volume  I. 

Introduction 

Objections  de  la  tresorerie. 

Correspondance  do  la  tresorerio 

Correepondance  concernant  la  loijdu  Ser- 

Civil ;.••••••. 

Correspondance  do  radniinistration 

Compt*;s  d 'appropriation 

Sommaire  des  recettes 

Arrerages  dus 

Detiils  des  d^penses  et  des  recettes. 

Mini«tere  de  I'AgricuIt. — D^penses 

"  Recettes 

Commission  de  I'Air — Depenses 

"  "  Recettes 

Division  des  Archives — D6penses 

"  Recettps 

Bureau  de  I'Audileur  g6n^ral — D6pens(.'- . 
Commission  du  Service  Civil  — Depenses 

"  Recettes.. 

Commission  de  Conservation — Depenses. 

Ministfeie  des  Douanes— Depenses 

"  Recettes 

Depart .  des  Affaires  ext^rieures — 

Depenses 

Recett«s 

Ministere  des  Finances — Depenses 

"  Recettes 

Bur.  du  Gouverneur  general — Depenses. . 

Bureau  de  Sante — Depenses 

"  Recettes 

Immigration  et  colonisation — Depenses. . 
"  Recettes... 

Depart  des  AC  aires  des  ludiens— 

Depenses 

Recettes 

Fords  Fiducie  Indiens 

Mini&tere  du  Revenu  de  Tint. — Depenses 

"  Recettes.. 

D^partement  des  Assurances— Depenses. 

"  Recettes. 


a—  2 
a—  42 

a—  74 
a-  86 
b-  2 
b—  48 
b-  51 


A—  2 
A— 123 

AA—    2 

AA—  35 
B—  2 
B—    7 

BB—  2 
C—  2 
C—  16 

CC—  2 
D—  2 
D— 102 

R-  2 
E—  8 
F—  2 
F— 127 
G—  2 
GG—  2 
GG—  29 
H—  2 
H—  70 

I—  2 
I—  67 
I—  70 
II—  2 
II—  31 
J—  2 
J—    4 


Volume  II. 

Ministfere  de  I'lnt^rieui — Depenses 

"  Recettes 

Ministere  de  la  Justice — Depenses. 

"  Recettes 

Ministere  du  Travail — Depenses. 

"  Recettes 

Legislation — Depenses 

"  Recettes 

Ministere  de  la  Ma^.  et  Pech.— Depenses. 

"  Recettes.. 

Ministere  de  la  Milice  et  D6f. — Depenses 

"  Recettes.. 

Ministere  des  Mines — Depenses 

"  Recettes 

Dept.  du  Service  Naval — Depenses 

"  Recettes 

Patantes  et  droits  d'autres — Depenses. . . 
"  "  Recettes.... 

Ministere  des  Postes — Depenses 

"  Recettes 

Volume  III. 

Dep.  de.-^  Imp.  et  de  la  Pap. —  Depenses. . . 

"  Recettes 

Bureau  du  Conseil  prive — Depenses 

Minist&re  des  Trav.  publics — Dc-penses. . . 

"  Recettes.... 

Min.  des  Ch.  de  fer  et  Canaux — Depenses. 

"  Recettes.. 

Royale  gend.  a  cheval  du  N.-O. — 

Depenses 

Recettes     

Secretariat  d'Etat — Depenses 

"  Recettes 

Retablissement  civil  des  soldats — 

Depenses 

Recettes .  .      

Commission    d'Etablissement    des    sol- 
dats—Depenses 

Recettes 

Ministere  du  Commerce — Depenses. . . 
"  Recettes... 


P.\GE. 

K—  2 
K— 171 
L-  2 
L—  47 
M—  2 
M—  17 
■  N—  2 
N—  27 
O—  2 
0—206 
P—  2 
P— 180 
Q—  2 
Q—  31 
R—  2 
R—  67 
S—  2 
S—  5 
SS—  2 
SS— 268 


T—  2 
T—  56 
U—  2 
V—  2 
V— 318 
W—  2 
W  -263 

X—  2 
X—  42 
Y—  2 
Y—  30 

YY—  2 

YY— 219 

Z—  2 

Z— 101 

ZZ—  2 

ZZ—  68 


12  GEORGE  V  SESSIONAL  PAPER   No.   1  A.  1922 


AUDITOR  GENERAL'S  REPORT 
1920-21 


PART  a 

TREASURY  BOARD  OVER-RULINGS 

TREASURY  BOARD  CORRESPONDENCE 

CIVIL  SERVICE  CORRESPONDENCE 


/      / 


RAPPORT  DE  L'AUDITEUR  GENERAL 

1920-21 


PARTIE  a 

OBJECTIONS  DE  LA  TRESORERIE 

CORRESPONDANCE  DE  LA  TRESORERIE 

CORRESPONDANCE  DE  L'ADMINISTRATION 


1— la 


a — 2  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,   A.   1921 

TREASURY  BOARD  OVER-RULINGS 

Marine  and  Fisheries:     Payments  Made  on  Defaulted  Contract  to   Creditors  of 
Contractor  without  Special  Parliamentary  Authority. 

Audit   Office,   June   22,   1921. 

Sir, — I  beg  to  inform  you  that  I  have  received  an  Order  in  Council — P.O.  1713 — 
authorizing  the  Department  of  Marine  and  Fisheries  to  make  a  reasonable  compromise 
with  certain  creditors  of  the  Prince  Rupert  Dry  Dock  and  Engineering  Company  for 
material  delivered  at  Prince  Eupert  in  connection  with  two  cargo  steamers  which  the 
Company  was  under  contract  to  construct  for  the  Department. 

The  Company,  however,  failed  to  carry  out  the  contract  to  completion,  and  the 
Department  was  obliged  to  take  over  the   ships. 

The  material  involved  in  the  proposed  compromised  settlement  was  delivered 
at  Prince  Rupert  before  the  Company's  failure,  but  not  paid  for. 

Has  the  Department  of  Justice  been  consulted  as  to  the  legality  of  making  any 
payments  under  the  settlement  authorized  from  the  vote  for  Shipbuilding  provided 
in  the  Supply  Bill  of  the  current  fiscal  year? 

I  am  inclined  to  the  opinion  that  there  should  be  direct  Parliamentary  provision 
for  payments  of  this  nature. 

I    am,    sir,    your    obedient    servant, 

E.    D.    SUTHERLAND,    A.    G. 
The  Deputy  Minister,  Marine  and  Fisheries. 


0.  C,  June  IS,  1921. — The  Committee  of  the  Privy  Council  have  had  before  them  a 
Report,  dated  May  31,  1921,  from  the  Minister  of  Marine  and  Fisheries,  stating  that  he  has 
had  submitted  to  him  a  memorandum  from  the  Chief  Naval  Constructor  of  the  Department 
to   the    effect : — 

1.  That  a  contract  was  concluded  between  the  Department  of  Marine  and  Fisheries  and 
the  Prince  Rupert  Dry  Dock  &  Engineering  Company,  Limited,  on  February  21,  1919,  for  the 
construction   of   two   steel  cargo   vessels   of   the   Government   standard    8,100    ton   tj^pe. 

2.  That  the  construction  of  these  vessels  proceeded  at  varying  rates  of  progress  until  the 
summer   of   1920,   when   it  became   apparent   that    the    Company   was    in   financial    difficulties. 

3.  That  in  December,  1920,  the  contractors  advised  the  Department  of  their  inability 
to  complete  the  contract,  after  which  the  Bonding  Company  was  duly  advised  and  asked  if  it 
was  their  intention  to  complete  the  vessels,  which  it  was  their  privilege  to  do  under  the 
bond. 

4.  That  the  Bonding  Company  at  a  later  date  advised  the  Department  that  it  was  not 
their   intention   to   complete    the   ships. 

5.  That  in  view  of  the  foregoing,  the  only  alternative  open  to  the  Department  was  to 
invite  tenders  for  the  completion  of  both  vessels,  and  with  that  end  in  view,  the  following 
firms  were  asked  to  submit  quotations : — 

The  CollingTS'ood    Shipbuilding   Co.,   Ltd.,    Collingwood,    Ont. 
The   Port   Arthur    Shipbuilding   Co.,   Ltd.,    Port   Arthur,    Ont. 
J.  Coughlan  &  Sons,  Limited,  Vancouver,  B.C. 

Wallace  Shipbuilding  &  Dry  Dock  Co.,  Ltd.,  North  Vancouver,  B.C. 
Harbour    Marine    Coinpany,    Limited,    Victoria,    B.C. 
Yarrows,   Limited,    Victoria,   B.C. 
'  S.    S.    McGoffln   &   Co.,    Limited,    Prince   Rupert,    B.C. 

6.  That  of  the  offers  received,  that  submitted  by  the  Wallace  Shipbuilding  &  Dry  Dock 
Company,  Limited,  was  considered  the  most  favourable  and  was  accepted,  after  which  a 
contract  was  entered  into  with  that  Company  for  the  completion  of  these  ships  on  the  basis 
of  cost  of  labour  and  material  plus  8  per  cent  profit. 

7.  That  the  Department  had  taken  possession  of  the  ships  and  material  available  in  the 
yard  which  was  purchased  by  the  late  contractors  for  the  construction  and  completion  of  the 
ships,  in  which  was  included  large  assignments  of  materials  and  equipment  furnished  previous 
to  the  contractors  going  into  bankruptcy,  by  merchants  in  Prince  Rupert,  Vancouver,  etc., 
to  the  value  oi  approximately  $295,000  for  which  no  payment  had  been  made  by  the  ship- 
builders. ' 


TREASURY  BOARD  CORRESPONDENCE  a— 3 

SESSIONAL   PAPER  No.   1 

OBJECTIONS  DE  LA  TRESORERIE 

Marine  et  Pecheries:  Paiements  faits  aux  creanciers  d'un  entrepreneur,  sur  une 
entreprise  arretee,-sans  autorisation  particuliere  du  Parlement 

Bureau  de  l'Auditeur,  22  juin  1921. 

Monsieur, — Je  dois  vous  informer  que  j'ai  regu  un  arrete  en  Conseil — C.P.  1713 — 
autorisant  le  ministero  de  la  Marine  et  des  Pecheries  a  faire  un  compromis  raison- 
nable  avec  certains  creanciers  de  la  Prince  Rupert  Dry  Doch  and  Engineering  Com- 
pany au  sujet  des  materiaux  livres  a  Prince-Rupert  pour  la  construction  de  deux 
cargos  que  la  cumpagnie  avait  entrepris  de  construire  jjour  le  ministere. 

La  oompagnie  n'a  pas  niene  I'eiitreprise  a  bonne  fin  et  le  ministere  a  du  prendre 
les  vaisseaux. 

Les  materiaux  qui  feraient  I'objet  du  compromis  ont  ete  delivres  a  Prince-Eupert 
avant  la  faillite  de  la  compagnie,  mais  non  payes. 

Le  ministere  de  la  Justice  a-t-il  ete  con&ulte  quant  a  la  legalite  de  faii-e  des  paie- 
ments en  vertu  de  I'arrnngemcnt  autorise  a  nieme  le  credit  de  la  construction  des 
navires  qui  se  trouve  au  budget  de  I'exercice  courant? 

Je  suis  porte  a  croire  qu'il  devrait  y  avoir  une  disposition  particuliere  du  Parle- 
ment pour  autoriser  un  paiement  de  ce  genre. 

Je  suis,  Monsieur, 

Votre  obei&sant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 

Le  sous-ministre,  Marine  et  Pecheries. 

O.C.  du  18  juin  1921. — Le  comitS  dn  Conseil  priv6  a  etudie  un  rapport  du  ministre  de  la 
Marine  et  des  Pecheries,  en  date  du  31  mai  1921,  declarant  que  le  clief  de  la  construction  navale 
du  ministere  lui  avait  soumis  un  mfemoire  comportant  que : 

1.  Le  ministere  de  la  Marine  et  des  Pecheries  et  la  Prince  Rupert  Drydock  and  Engineering 
Company,  Limited,  ont  pass6  un  contrat,  le  21  fgvrier  1919,  pour  la  construction  de  deux  cargos 
d'acier  du  type  r^glementaire  de  8,100  tonnes. 

2.  La  construction  de  ces  vaisseaux  a  marclie  plus  ou  moins  vite  jusqu'S.  I'etg  de  1920.  II 
est  alors  devenu  visible  que  la  compagnie  ^tait  embarrassee  au  point  de  vue  finance. 

3.  En  dgcembre  1920,  les  entrepreneurs  ont  annonc6  au  ministere  qu'ils  gtaient  incapables 
de  terminer  I'entreprise.  Dans  la  suite,  on  a  averti  la  compagnie  de  cautionnement,  lui  de- 
mandant si  elle  avait  I'intention  de  terminer  les  vaisseaux.  EUe  avait  ce  privilege  en  vertu  du 
contrat  de  cautionnement. 

4.  La  cotniiafrnie  de  cautionnement,  plus  tard,  a  averti  le  ministere  qu'elle  n'avait  pas  I'in- 
tention de  terminer  les  vaisseaux. 

5.  Dans  les  circonstances,  il  ne  restait  au  minist&re  que  de  demander  dt-s  soumissions  pour 
le  parach&vement  des  deux  vaisseaux.  A  cette  fin,  on  a  demand^  des  soumissions  aux  compa- 
gnies  suivantes : 

The   Collingwood    Shipbuilding  Co.,    Ltd.,    Collingwood,    Ont. 

Port  Arthur  Shipbuilding  Co.,  Ltd.,  Port  Arthur,  Ont. 

J.  Coughlan  &  Sons,  Limited,  Vancouver,  C.-B. 

Wallace   Shipbuilding  &  Drydock   Co.,  Ltd.,  Vancouver-Nord,   C.-B. 

Harliour  Marine  Company,  Limited,  Victoria,  C.-B. 

Yarrows,  Limited,  Victoria,  C.-B. 

S.  S.  McGoflfin  &  Co.,   Limited,   Prince  Rupert,   C.-B. 

6.  Parmi  les  offres  regues.  celle  de  la  IVallarc  fSitiphnilding  li  Drydock  Company,  Limited, 
a  §t6  jug§e  la  meilleure  et  acceptge.  On  a  pass6  un  contrat  avec  cette  compagnie  pour  le  para- 
ch&vement  de  ces  vaisseaux  sur  le  pied  du  paiement  integral  de  la  main-d'ceuvre  et  des  mat6riaux 
plus  8%  de  benefice. 

7.  Le  ministere  a  pris  possession  des  vaisseaux  et  des  materiaux  qui  se  trouvaient  sur  le 
chantier  et  qu'avaient  achet6s  les  entrepreneurs  faillis  pour  la  construction  et  le  parach^vement 
des  vaisseaux.  II  y  avait  de  fortes  quantit§s  de  materiaux  et  d'articles  d'outiliage  pr6c6demment 
fournis  aux  entrepreneurs  faillis  par  des  niarchands  de  Prince-Rupert,  de  Vancouver,  etc.,  soit 
pour  une  valeur  approximative  de  $295,000.  Les  constructeurs  n'avaient  fait  aucun  paiement 
la-dessus. 

1— lia 


a 4  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V.   A.   1921 

8.  That  the  question  of  taking  possession  of  the  two  ships,  tlie  ownership  of  materials 
and  the  use  of  the  plant  was  referred  to  the  Supreme  Court  in  British  Columbia,  and,  accord- 
ing to  a  judgment  rendered  by  Mr.  Justice  Murphy  on  February  22,  1921,  the  Department 
was  allowed  possession  of  the  ships,  building  slips,  materials  and  sufficient  space  to  complete 
the  vessels. 

9.  That  as  materials  furnished  by  the  Prince  Rupert  and  Vancouver  merchants  were 
included  in  the  above  named  Order,  the  creditors  have  submitted  a  memorandum  having 
regard  to  their  claims  for  compensation,  stating  that  they  were  not  able  to  exercise  the 
ordinary  right  of  lien  owing  to  the  fact  that  the  Shipbuilding  Company  was  engaged  on  a 
contract  with  the  Dominion  Government  in  the  construction  of  the  ships,  and  that  they  were 
not  aware  of  this  fact  at  the  time  that  credit  was  given,  also  that  the  judgment  alluded  to 
in  the  previous  paragraph  made  it  possible  under  the  contract  for  the  Government  to  take 
possession  of  all  the  materials  in  the  yard  which  had  not  entered  into  the  construction  of  the 
ships  at  the  time  the  Company  failed.  The  creditors  further  point  out  that  on  account  of 
the  fact  that  the  Cro'wn  is  the  contracting  party,  the  Government  is  in  a  position  to  enforce 
lien  and  exercise  oeher  remedies  which  would  not  be  open  to  private  individuals  and  that 
therefore  the  Government  by  the  exercise  of  its  remedies  makes  the  position  for  the  creditors 
oppressive  and  unfair. 

The  Deputy  Minister  of  Marine  and  Fisheries  concurs  in  the  said  memorandum  and 
recommends  in  the  circumstances  that  the  firms  who  have  supplied  materials  required  in 
connection  with  the  construction  of  the  vessels  should  be  indemnified  to  the  extnt  of  fifty 
per  cent  of  the  amount  of  their  resiiective  claims. 

The  :Minister,  in  view  of  the  foregoing  facts,  considers  that  for  the  purpose  of  avoiding 
litigation  and  securing  a  final  settlement  of  said  claims,  it  would  be  advisable  to  make,  if 
possible,  a  reasonable  compromise  upon  the  basis  recommended  by  the  Deputy  Minister  of 
Marine    and   Fisheries. 

The  Minister,  therefore,  recommends  that  he  be  authorized  to  pay  the  creditors  of  the 
Prince  Rupert  Dry  Dock  &  Engineering  Company,  Limited,  who  furnished  materials  which 
have  been  used  or  are  to  be  used  in  the  construction  and  completion  of  the  said  vessels  fifty 
per  cent  of  the  price  payable  for  such  materials,  in  full  and  final  satisfaction  and  discharge 
of  any  claims  which  they  may  have  to  recover  the  prices  from  Your  Excellency's  Government, 
or  to  be  indemnified  by  the  Government  from  any  loss  which  they  may  suffer  in  the  premises  ; 
it  being  clearly  understood  that  nothing  herein  shall  be  interpreted  as  an  admission  of 
liability  by  or  on  behalf  of  the  Government ;  the  amount  required  to  be  paid  out  of  the  Parlia- 
mentary   Appropriation,    "Shipbuilding    1921-22." 

The  Committee  concur  in  the  foregoing  recommendation  and  submit  the  same  for  approval. 

_  RODOLPHE     BOUDREAU,     C.P.C. 

Departmext  of  Marine  and  Fisheries,  June  28,  1921. 

Sir, — I  beg  to  acknowledge  the  receipt  of  your  letter  of  the  22nd  instant,  with 
reference  to  the  Order  in  Council  (P.O.  1713)  authorizing  the  Minister  of  Marine 
and  Fisheries  to  pay  the  creditors  of  the  Prince  Eupert  Dry  Dock  and  Engineering 
Company,  Limited,  50  per  cent  of  their  claims  in  respect  to  material  supplied  by  them 
which  entered  into  the  construction  of  two  ships,  and  in  which  you  ask  if  the  Depart- 
ment of  Justice  has  been  consulted  in  the  matter. 

In  reply,  I  am  to  inform  you  that  the  matter  has  received  the  consideration  of 
the  Minister  of  Justice,  who,  in  fact,  drafted  the  recommendations  upon  which  the 
order  was  founded. 

I  am,  sir,  your  obedient  servant. 
The  Auditor  General.  E.  HAWKEN,  Assistant  DM. 


Auditor  General's  Office,  July  21,  1921. 

Sir, — I  have  received  an  Order  in  Council — P.C.  1713,  dated  June  18,  1921 — 
authorizing  a  settlement  by  compromise  of  certain  claims  for  material  delivered  to 
the  Prince  Rupert  Dry  Dock  and  Engineering  Company  in  connection  with  the  com- 
pany's contract  with  the  Government  of  Canada  for  the  construction  of  two  steel  cargo 
vessels  of  the  8,100-ton  type. 

The  company,  after  certain  progress  had  been  made  in  the  construction  of  these 
vessels,  was  obliged,  owing  to  financial  difficulties,  to  surrender  the  contract. 

During  the  progress  of  the  work  the  contractors  were  paid  on  progress  estimates 
for  expenditure  incurred  to  the  date  of  each  certified  estimate,  so  that,  so  far  as  the 
Government  is  concerned,  the  claims  in  the  present  instance  have  already  been  paid 
to  the  contractors. 


TREASURY  BOARD  CORRESPONDENCE  a — 5 

SESSIONAL   PAPER  No.   1 

8.  Cette  question  de  la  prise  de  possession  des  deux  vaisseaux,  de  la  propriety  des  mat^riaux 
ft  de  I'usage  de  retablisseiuent  a  6te  reftrte  A.  la  cour  Suprt-nie  de  la  Colombie-Britanniiiue  et, 
conform^ment  k  un  jugement  rendu  par  le  juge  Murphy,  le  22  ffevrier  1921,  le  minist&re  a  6t6 
reconnu  comme  le  possesseur  des  vaisseaux,  des  chantiers  de  construction,  des  mat^riaux  et 
d'un  espace  sufllsant  pour  terminer  les  vaisseaux. 

9.  Cotnino  les  niateri;iux  fournis  par  les  rnarchands  de  Prince-Rupert  et  de  Vancouver  6taient 
compris  dans  I'ordonnance  sus-mentionn6e,  les  cr^anciers  ont  soumis  un  m^moire  de  leurs  re- 
clamations, allgguant  qu'ils  ne  pouvaient  pas  exercer  le  droit  de  gage  ordinaire  parce  que  la 
compagnie  de  construction  de  vaisseaux  remplissait  un  contrat  avec  le  gouvernement  du  Domi- 
nion pour  la  construction  des  vaisseaux  et  qu'ils  igiioraiont  cela  lorsqu'ils  out  accords  du  credit, 
all6guant  aussi  que  le  jugement  mentionnfi  il  I'alin^a  precedent  permettait  au  gouvernement  en 
vertu  du  contrat  de  prendre  possession  de  tous  les  matferiaux  du  chantier  qui  n'6taient  pas  encore 
entrSs  dans  la  construction  des  vaisseaux  au  moment  de  la  faillite  de  la  compagnie.  Les  cr^an- 
ciers  font  aussi  remarquer  que  comme  la  Couronne  est  la  partie  contractante,  le  gouvernement 
est  en  mesure  d'exercer  son  droit  de  gage  et  d'employer  d'autres  moyens  qui  ne  sont  pas  a.  la 
disposition  des  pariiculiers  ot  que,  par  consequent,  le  gouvernement,  par  I'emploi  de  ses  moyens, 
soumet  les  crganciers  a,  une  situation  oppressive  et  injuste. 

Le  sous-ministre  de  la  Marine  et  des  Pecheries  abonde  dans  le  sens  de  ce  mfimoire  et  re- 
commande  que  dans  les  circonstaTices  les  maisons  qui  ont  fourni  les  matferlaux  n6cessaires  S.  la 
construction  des  vaisseaux  devraient  recevoir  un  d^dommagement  §gal  S.  50%  du  montant  de 
leura  reclamations  respectives. 

Lie  ministre,  eu  6gard  aux  faits  precedents,  croit  que,  dans  le  but  d'eviter  un  proems  et  de 
regler  definitivement  des  reclamations,  il  serait  k  propos  de  faire,  si  possible,  un  compromis 
raisonnable  sur  la  base  recommandee  par  le  sous-ministre  de  la  Marine  et  des  Pecheries. 

Le  ministre  recommande  done  qu'on  I'autorise  k  payer  aux  creanciers  de  la  Prince  Rupert 
Drydock  and  Engineering  Company,  Limited  qui  ont  fourni  des  materiaux  employes  ou  devant 
§tre  employes  dans  la  construction  desdits  vaisseaux  cinquante  pour  cent  du  prix  payable  pour 
lesdits  materiaux,  k  titre  d'acquittement  complet  et  definltif  de  toute  reclamation  s>ir  le  prix 
desdits  materiaux  de  la  part  du  gouvernement  de  Votre  Excellence  pour  toute  perte  qu'ils  puis- 
sent  avoir  subies  sur  les  lieux.  II  est  clairement  entendu  que  rien  dans  les  presentes  ne  doit 
§tre  interprete  comme  une  admission  de  dette  par  le  gouvernement  ou  de  sa  part.  Le  montant 
a  verser  doit  etre  pris  S.  meme  le  credit  parlementaire  :   "Construction  de  navires,   1921-22". 

Le  comite  concourt  dans  les  recommandations  precedentes  et  les  soumet,  pour  approbation. 

RODOLPHE  BOUDREAU,    G.C.P. 


MiNisTERE  DE  LA  Marine  ET  DES  Pecheries  28  juin  1921. 

Monsieur, — J'accuse  reception  de  votre  lettre  du  22  courant  concernant  I'arrete  en 
Conseil  (C.P.  1713)  autorisant  le  ministre  de  la  Marine  et  des  Pecheries  a  payer  aux 
creanciers  de  la  Prince  Rupert  Dry  Dock  and  Engineering  Company,  Limited,  50% 
des  niontants  qu'ils  reclament  pour  les  materiaux  par  eux  fournis  qui  ont  servi  a  la 
construction  des  deux  vaisseaux,  chose  au  sujet  de  laquelle  vous  demandez  si  le  minis- 
tere  de  la  Justice  a  ete  consulte. 

Je  dois  vous  informer  que  le  ministre  de  la  Justice  a  etudie  la  question  et  donne 
la  recommandation  sur  laquelle  I'arrete  en  Conseil  etait  base. 

Je  suis,  Monsieur,  votre  obeissant  serviteur, 

E.  W.  HAVVKEN,  sous-ministre  adjoint. 
L'Auditeur  general. 


Bureau  de  l'Auditeur  general,  21  juillet  1921. 

Monsieur, — J'ai  re(.'u  un  arrete  en  Cnscil — C.P.  1713,  on  date  du  18  .iuin  1921 — 
autorisant  un  reglement  par  compromis  de  certaines  reclamations  pour  materiaux 
delivres  a  la  Prince  Rupert  Dry  Dock  and  Engineering  Company  pour  I'entreprise 
adjugee  a  la  compagnie  par  le  gouvernement  du  Canada  pour  la  construction  de  deux 
cargos  d'acier  du  type  de  8,100  tonnes. 

La  compagnie,  ayant  construit  une  partie  de  ces  vaisseaux  a  ete  obligee  d'ahan- 
donner  I'entreprise  a  cause  de  difficultes  finaneieres. 

Pendant  los  travanx.  les  entrepreneurs  ont  etc  paycs,  d'apres  les  estimations  pro- 
gressives, pour  les  depenses  encourues  jusqu'a  la  date  de  chaque  estimation  certifiee, 
de  sorte  que,  pour  ce  qui  concerne  le  gouvernement,  les  reclamations  faites  dans  le  cas 
actuel  ont  deja  etc  pa.vces  aux  entrepreneurs. 


a — 6  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1921 

In  view,  therefore,  of  the  fact  that  these  claims  have  ah-eady  been  made  a  charge 
on  the  apprC)priation  for  the  Government  Shipbuilding  Programme  may  payments 
made  under  the  com.promise  settlement  authorized  by  the  Governor  in  Council  be 
properly  charged  to  the  same  vote  notwithstanding  that  the  Governor  in  Council 
disclaims  all  legal  liability  for  such  claims? 

It  seems  to  me  that  these  claims  may  be  paid  only  from  a  Special  Vote  of  Parlia- 
ment provided  for  the  purpose. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Assistant  Deputy  Minister  of  Justice. 


Department  of  Justice,  August  30,  1921. 

Sir, — I  have  had  under  consideration  your  letter  of  the  21st  ultimo,  with  regard 
to  an  Order  in  Council  dated  18th  June,  1921  (P.C.  1713),  authorizing  a  settlement 
by  compromise  of  certain  claims  for  material  delivered  to  the  Prince  Rupert  Dry  Dock 
and  Engineering  Company  in  connection  with  the  company's  contract  with  the 
Government  for  the  construction  of  two  steel  cargo  vessels. 

It  appears  that  during  the  construction  of  the  said  vessels  the  Prince  Rupert  Dry 
Dock  and  Engineering  Company,  Limited,  became  bankrupt  and  that  thereupon  the 
Government,  pursuant  to  the  provisions  of  the  contract  in  such  case,  took  possession 
of  the  uncompleted  ships  and  material  available  in  the  yard  and  entered  into  a  ne^v 
contract  for  the  completion  of  the  ships ;  that  a  number  of  persons  and  firms  who  had 
supplied  said  materials  made  claims  upon  the  Government  to  be  paid  the  price  thereof 
upon  the  ground  that  the  Government  in  taking  possession  of  the  said  material  for 
the  purpose  of  completing  the  ships  rendered  itself  liable  to  pay  for  the  same,  and  tho 
Order  in  Council  above  referred  to  proceeds  upon  the  view  that  for  the  purpose  of 
avoiding  litigation  and  securing  a  final  settlement  of  said  claims  it  is  advisable  to 
make,  if  possible,  a  reasonable  compromise  upon  the  basis  recommended  by  the  Deputy 
Minister  of  Marine  and  Fisheries,  and  set  oiit  in  the  order. 

In  these  circumstances  the  Acting  Minister  of  Justice  and  the  undersigned  are 
of  opinion  that  upon  the  authority  of  an  opinion  to  the  Treasury  Board  by  Sir  Oliver 
Mowat,  then  Minister  of  Justice,  on  the  9th  of  November,  1897,  a  copy  of  which 
opinion  I  enclose  herewith,  it  was  competent  to  the  Governor  General  in  Council  to 
authorize  the  said  payments  and  to  direct  that  they  be  charged  against  the  Parlia- 
mentary appropriation  for  "  Shipbuilding,  1921-22,"  subject,  however,  to  the  Govern- 
ment's responsibility  to  justify  the  expenditure  to  Parliament. 

I  am,  sir,  your  obedient  servant, 

E.  L.  NEWCOMBE,  D.M. 

The  Auditor  General. 


•  Justice  Department,  November  9,  1897. 

Sir, — Upon  the  reference  contained  in  your  letter  of  the  5th  ultimo — T22844B — 
with  respect  to  a  proposed  payment  of  $8,000  to  the  Quebec  and  Lake  St.  John  Rail- 
way Company,  I  have  the  honour  to  report  as  follows: — 

An  Order  in  Council  of  May  21  last  authorized  the  payment  to  the  Quebec  and  Lake  St. 
John  Railway  Company  of  $8,000  in  order  to  further  encourage  the  operations  of  the  Com- 
pany in  the  promotion  of  immigration,  which,  the  Order  in  Council  recites,  had  in  the  past 
proved  of  great  value;  and  bj'  an  Order  in  Council  of  July  15  it  was  provided  that  this  pay- 
ment should  be  made  a  charge  upon  the  vote   for  general   immigration   purposes. 

Upon  the  passing  of  the  latter  Order  in  Council  a  cheque  for  the  amount  of  the  grant 
was  issued  against  the  vote  referred  to. 


TREASURY  BOARD  CORRESPONDENCE  a— 7 

SESSIONAL   PAPER  No.    1 

Par  consequent,  vii  quo  ccs  reclamations  ont  deja  ete  imputees  au  credit  du  pro- 
gramme de  construction  de  navires  «lu  jrouvcrnoment,  les  paienients  a  eflfectuer  en 
vertu  du  comproniis  autorise  par  le  Gouverneur  en  conseil  peuvent-ils  etre  imputes  sur 
le  memo  credit,  bien  que  le  Gouverneur  en  conseil  rejette  toute  re&ponsabilite  legale 
de  ces  reclamations? 

II  me  semble  que  ces  reclamations  ne  ixiuvent  etre  payees  que  par  un  credit  special 
du  Parlement. 

Je  suis,  Monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  sous-ministre  adjoint  de  la  Justice. 


MiNISTERE  DE  LA  JuSTICE,  30   aoilt   1921. 

Monsieur^ — J'ai  considere  votre  lettre  du  21  dernier  au  sujet  d'un  arrote  en  Conseil 
en  date  du  18  juiu  1921  (C.P.  1713)  autorisant  un  reglement  par  comproniis  de  cer- 
taines  reclamations  pour  des  materiaux  livre-s  a  la  Prince  Rupert  Drydock  and  En- 
gineering Company  relativement  au  contrat  passe  par  la  compagnie  avec  le  gouverne- 
ment  pour  la  construction  de  deux  cargos  d'acier. 

11  appert  que  pendant  la  construction  desdits  vaisseaux,  la  Prince  Rupert  Drydoch 
and  Engineering  Company,  Limited^  est  tombee  en  banqueroute  ct  qu'alors  le  gouver- 
nement,  conformement  aux  dispositions  du  contrat  prit  possession  des  vaisseaux 
inacheves  et  des  materiaux  disponibles  dans  le  chantier  et  a  passe  un  nouvcau  contrat 
pour  le  parachevement  des  vaisseaux,  qu'un  certain  nombre  de  personnes  et  de  firmes 
qui  avaient  fourni  lesdits  materiaux  ont  reclame  du  gouvernement  le  paiement  du 
prix  d'iceux  parco  que  le  gouvernement  en  ])renant  possession  desdits  materiaux  pour 
terminer  les  vaisseaux  se  rendait  responsable  de  leur  paiement,  et  I'arrete  en  Conseil 
ci-dessous  mentionne  est  base  sur  I'opinion  que,  x)Our  eviter  un  proces  et  regler  defini- 
tivement  lesdites  reclamations,  il  est  a  propos  de  faire,  si  possible,  un  compromis 
raisonnable  sur  la  base  recommandee  par  le  sous-ministre  de  la  Marine  et  des  Pecheries, 
et  adoptee  dans  I'arrete  en  Conseil. 

Dans  les  circonstances  le  ministre  suppleant  de  la  Justice  et  le  soussigne  sont 
d'avis,  en  se  basant  sur  I'opinion  exprimee  a  la  Trcsorerie  par  sir  Oliver  Mowat,  alors 
ministre  de  la  Justice,  le  9  novembre  1897,  opinion  dont  je  vous  inclus  une  copie,  que 
le  Gouverneur  general  en  conseil  pouvnit  autoriser  lesdits  paiements  et  decider  qu'ils 
soient  imputes  sur  le  credit  parlementaire  "Construction  de  navires,  1921-22",  quitte, 
pour  le  gouvernement,  a  justifier  cette  dei)ense  devant  le  Parlement. 
Je  suis.  Monsieur,  votre  obeissant  serviteur, 

E.  L.  NEWCOMBE. 
Le  verificateur  general. 


MiNISTERE  DE  LA  JusTiCE,  9  uovembrc  1897. 

Monsieur, — A  projws  de  la  question  mentionnee  dans  votre  lettre  du  5  dernier — 
T22844B — relativement  au  paiement  projete  de  $8,000  a  la  compagnie  de  chemin  de 
fer  Quebec  Lac  St-Jean,  j'ai  I'bonneur  de  faire  rapport  comme  suit: — 

Un  arrets  en  conseil  du  21  mai  dernier  autorisait  le  paiement  au  QuSbec-Lac  St-Jean  de 
$8,000.00  pour  encourager  davantage  le  travail  de  la  compagnie  en  faveur  de  I'immigration, 
qui.  rt'apr^s  I'arrete  en  conseil.  a  4t6  tr^s  profitable  ;  et  dans  un  arrete  en  conseil  du  15  juillet,  on 
a  dficidfi  d'imputer  ce  paiement  sur  le  credit  de  rimmigration. 

Apr^s  I'adoption  de  cet  arrets  en  con.seil,  on  a  fait  un  cheque  pour  le  niontant  de  I'oetroi 
Impute  sur  le  credit  mentionnS. 


a— 8  AUDirOJl  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.  1921 

The  Auditor  General  previously  to  such  cheque  being  issued  had  pointed  out  what  he 
conceived  to  be  objections  to  the  proposed  payment,  and,  at  his  suggestion,  the  matter  was 
referred   to   the  Treasury  Board. 

Under  these  circumstances  you  ask  for  my  opinion,  as  Attorney  General,  under  Section 
32  (a)  of  The  Consolidated  Revenue  and  Audit  Act,  as  to  whether  there  is,  or  is  not.  Parlia- 
mentary  authority    for    the   proposed   payment. 

The  Auditor  General  states  his  objections  in  his  letter  to  you  of  the  4th  ultimo, 
as  follows: — 

"1.  There  was  no  legal  obligation  because  the  Government  never  authorized  the 
expenditure  before  it  was  made  ;  was  never  even  applied  to  for  authorization,  or  noti- 
fied  that   the   expenditure   was   about   to   be  made. 

"2.  There  was  no  moral  obligation.  The  Company  could  have  no  reason  to  expect 
that  it  would  be  reimbursed  any  portion  of  the  outlay,  because  the  expenditure  was 
made  with  the  expectation  that  the  benefit  to  the  Company's  business  would  repay 
the  outlay." 

The  sole  question  with  which  I  have  to  deal  in  this  report  is  the  question  of  law 
whether  under  the  section  of  The  Consolidated  Revenue  and  Audit  Act  above  referred 
to,  there  is  "  Parliamentary  authority  "  for  the  payment. 

The  "  Parliamentary  authority  "  is  the  vote  for  "  Immigration  Expenses." 
I  think  that  the  Government  may  expend  this  vote  for  "  immigration  expenses  " 
in  such  manner  as  they  may  think  best  adapted  to  promote  immigration.  The  ques- 
tion then  becomes  one  of  policy  for  the  Government  to  consider,  and  for  which  the 
Government  is  responsible  to  Parliament.  I  see  no  reason  why  they  may  not,  as 
matter  of  law,  grant  out  of  the  vote  for  immigration  expenses  a  reward  for  past 
meritorious  useful  work,  or  a  subsidy  to  encourage  future  work,  if  they  think  such  a 
grant  or  subsidy  would  be  promotive  of  immigration,  and  I  think  that  their  action 
therein  is  subject  only  to  their  answerability  to  Parliament. 

I  am,  sir,  your  obedient  servant, 

OLIVER    MOWAT,    Minister. 


Department  of  Marine  and  Fisheries,  September  2,  1921. 

I  have  the  honour  to  request  the  issue  of  a  cheque  in  favour  of  A.  Linton  &  Co., 
Ltd.,  for  the  sum  of  one  thousand  two  hundred  and  twenty-one  dollars,  being  for 
one-half  claim  for  material  delivered  to  Prince  Rupert  Dry  Dock  and  Engineering 
Company  (banki'upt),  allowed  by  authority  of  P.C.  1713,  June  18,  1921. 

Service  Public  Works  (Capital  Marine),  chargeable  to  Vote  Shipbuilding  Pro- 
gramme. 

Your  obedient  servant, 

E.  HAWKEN,  Asst.  DM. 
The  Auditor  General. 


Auditor  General's  Office,  September  2,  1921. 

Sir, — I  beg  to  inform  you  that  I  have  received  an  opinion  from  the  Department 
of  Justice  favourable  to  your  contention  that,  as  a  matter  of  law,  the  Governor  in 
Council  was  within  his  rights  in  directing  that  the  claims  which  may  be  presented  to 
your  department  under  the  compromise  settlement  authorized  by  Order  in  Council  of 
June  18,  1901  (P.C.  1713),  of  certain  obligations  of  the  Prince  Rupert  Dry  Dock  and 
Engineering  Company  for  material  purchased  for  two  cargo  steamers  under  con- 
struction for  the  Government  and  which  had  not  been  paid  for  at  the  time  of  the 
company's  failure,  may  be  made  a  charge  on  the  Parliamentary  appropriation  for 
Shipbuilding,  1921-22. 

Tlie  Deputy  Minister  of  Justice  states  that  his  opinion  is  based  on  an  opinion 
given  by  Sir  Oliver  Mowat  in  1897  in  reference  to  a  claim  of  the  Quebec  and  Lake 


TREASURY  BOARD  CORRESPONDENCE  a— 9 

SESSIONAL   PAPER  No.   1 

L'aiuliUnir  g6iit''ral.  avant  dY'inettre  ce  c-hi^rnie.  exprima  ses  objections  au  paiement  pro- 
jetfi  et,  a.  sa  suggestion,  la  question  fut  rfef^rOe  k  la  Tr6sorerle. 

Dans  les  circonstances,  vous  demandez  mon  avis,  a,  titre  de  procnreur  g&n^ral  en  vertu  de 
I'article  32  (a)  de  la  Loi  concernant  le  Hevenu  consolid6  et  I'audition,  (luant  k  savolr  s'il  y  a 
ou  non  autorisation  du  Parlement  pour  le  paiement  projetS. 

L'auditeur  general  expose  ses  objections  dans  sa  lettre  a  votre  adrosse  en  (^ate 
du  4  dornier,  dans  les  ternies  suivants : — 

"1.  II  n'y  avait  pas  d'objection  legale  parce  que  le  gouvernement  n'avait  jamais 
autoris6  la  dfepense  avant  qu'elle  ne  fOt  faite  ;  n'avait  jamais  regu  de  demande  d'autori- 
sation  et  n'avait  jamais  6t6  averti  que  Ton  etait  sur  le  point  de  faire  cette  d6pense. 

"2.  II  n'y  avait  pas  d'obligation  morale.  La  compagnie  n'avait  pas  lieu  de  s'attendre 
d.  §tre  remboursfie  d'aucune  partie  de  sa  mise  de  fonds,  parce  que  la  dCpense  a  6t6  faite 
dans  I'attente  que  les  bSn^fices  de  la  compagnie  rembourseraient  cette  mise  de  fonds." 

La  seule  question  dont  j'aie  a  m'occuper  dans  ce  rapport  est  la  question  legale  de 
savoir  si,  en  vertu  de  I'article  ci-dessus  montionne  de  la  Loi  du  Eevenu  consolide  et  d(,' 
la  Verification,  il  y  a  nne  autorisation  parlementaire  de  ce  paiement. 

L'autorisation  parlementaire  est  le  credit  pour  "Depenses  d'immigration". 

Je  crois  que  le  gouvernement  pent  depenser  ce  credit  "depenses  d'immigration"  de 
la  maniere  qu'il  juge  la  plus  propre  a  developper  I'immigration.  Cela  devient  done, 
pour  le  gouvernement,  question  d'etudier  une  politique  a  adopter  dont  il  sera  responsable 
au  Parlement.  Je  ne  vois  pas  de  raison  pour  laquelle  il  ne  pent  pas,  en  loi,  accorder. 
k  meme  le  credit  de  I'immigration  une  recompense  pour  un  travail  meritoire  accompli 
ou  un  subside  pour  encourager  ce  travail  a  I'avenir,  s'il  croit  que  cet  octroi  ou  subside 
aiderait  I'immigration,  et  je  crois  que  de  sa  decision  a  ce  propws  il  n'est  responsable 
qu'envers  le  Parlement. 

Votre  obeissant  serviteur, 

OLIVER  MOWAT. 


MiNisTERE  DE  LA  Marine  ET  DEs  Pecheries,  2  scptembre  1921. 

J'ai  I'honneur  de  demander  remission  d'un  cheque  en  faveur  de  A.  Linton  &  Co., 
Ltd.,  pour  la  somme  de  mille  deux  cent  vingt  et  un  dollars,  soit  la  moitie  de  sa  reclama- 
tion pour  materiaux  delivres  a  la  Prince  Rupert  Drydoch  and  Engineering  Company 
(en  banquei-oute)  autorise  par  I'ordre  C.P.  1713,  18  juin  1921. 
Travaux  publics  (Capital  Marine),  imputable  sur  le 
Credit  du  programme  de  construction  de  navircs. 
Votre  obeissant  serviteur, 

E.    HAWKEN,    sous-ministre  adjoint. 
L'Auditeur  general. 


Bureau  de  l'Auditeur  general,  2  septembre  1921. 

!^^o^•SIEUR, — J'ai  I'honneur  de  vous  apprendre  que  j'ai  re?u  une  opinion  du  minis- 
tere  de  la  Justice  favorable  a  la  votre,  c'est-a-dire  qu'au  point  de  vue  legal  le  Gouver- 
neur  en  oonseil  avait  le  droit  d'ordonner  que  toute  reclamation  presentee  a  votre 
rainistere  en  vertu  du  reglement  par  compromis  autorise  par  I'arrete  en  conseil  du  18 
juin  1901  (C.P.  1713),  au  sujet  de  certaines  obligations  contractees  par  la  Prince 
Rupert  Dry  Dock  and  Engineering  Company  pour  I'achat  de  materiaux  necessaires  a 
la  construction  de  deux  navires  a  fret  construits  pour  le  gouvernement,  qui  n'avaient 
pas  ete  payes  lors  de  la  faillite  de  la  compagnie,  soit  portee  au  compte  des  credits  parle- 
mentaires  i)our  la  construction  des  navires,  1921-22. 

Le  sous-mini?tre  de  la  Justice  declare  qu'il  base  son  opinion  sur  un  jugement  de 
sir  Oliver  Mowat  en  1897  au  sujet  d'une  reclamation  de  la  Quebec  and  Lake  St.  John 


a— 10  AUDITOR  GENERAVS  REPORT.  11)20-1021 

12  GEORGE  V,   A.   1921 

St.  John  Railway  Company,  but  as  it  seems  to  me  that  the  claim  on  which  Sir  Oliver 
Mowat  advised  the  Treasury  Board  in  1897  is  not  on  all  fours  with  the  claims  in  the 
present  instance,  the  safer  course  to  follow  is  to  refer  the  question  of  payment  to  the 
Treasury  Board. 

In  my  opinion  the  Government,  having  paid  the  contractors  through  progress 
estimates  duly  rendered  and  properly  certified  for  the  materials  included  in  the  claims 
in  question,  has  not  Parliamentary  sanction  to  charge  a  second  time  the  cost  of  these 
materials  to  the  appropriation  for  Shipbuilding. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Deputy  Minister  Marine  and  Fisheries. 


Department  of  Mahine,  September  6,  1921. 

Sir, — ^I  beg  to  acknowledge  the  receipt  of  your  letter  of  the  2nd  instant,  in  which 
you  advise  me  that  it  is  your  intention  to  refer  to  Treasuiy  Board  for  a  ruling  the 
question  as  to  whether  this  department  can,  under  the  authority  conferred  by  Order 
in  Council  dated  the  18th  June,  1901  (P.C.  1713),  effect  a  settlement  with  the  creditors 
of  the  Prince  Rupert  Dry  Dock  and  Engineering  Company,  Limited,  who  furnished 
the  materials  which  have  been  used  or  are  to  be  used  in  the  construction  and  com- 
pletion of  the  two  ships,  by  purchasing  50  per  cent  of  the  amount  of  their  claims  for 
the  price  payable  for  such  materials  in  full  and  final  satisfaction  and  discharge  of  any 
claims  which  they  may  have  to  recover  the  prices  from  the  Government  or  to  be  indem- 
nified by  the  Government  from  any  loss  which  they  may  suffer  in  the  premises. 

In  this  connection  I  am  to  point  out  and  request  you  to  furnish  me  with  the 
ruling  or  the  interpretation  which  is  to  be  placed  on  the  word  "materials"  used  in 
the  above-mentioned  Order  in  Council.  A  case  in  point  which  it  is  necessary  should 
be  decided  as  soon  as  possible  is  that  of  Messrs.  Albert  &  McCaffery,  Limited,  of 
Prince  Rupert,  B.C.,  whose  claim  against  the  bankrupt  estate  of  the  Prince  Rupert 
Dry  Dock  and  Engineering  Company,  Limited,  amounts  to  approximately  $35,000. 
Some  of  the  items  covered  by  this  account  are  for  coal  supplied  to  the  company  while 
engaged  in  the  construction  of  the  two  ships.  This  coal  was  used  in  the  power-house 
and  in  other  ways  in  the  shipyard  and  the  result  of  its  combustion  in  the  form  of 
steam,  electrical  jwwer,  and  compressed  air  was  used  in  the  construction  and  comple- 
tion of  the  ships. 

In  the  opinion  of  the  department  the  interpretation  placed  on  the  word 
"  materials  "  should  be  broad  enough  to  include  this  coal. 

I  am,  sir,  your  obedient  servant, 

E.  HAWKEIT,  Asst.  D.M. 
The  Auditor  General. 


Auditor  General's  Office,  September  12,  1921. 

Sir, — I  have  the  honour  to  submit  for  the  consideration  and  decision  of  the 
Treasury  Board  an  application  from  the  Department  of  Marine  and  Fisheries  for  a 
cheque  in  favour  of  A.  Linton  &  Company,  Limited,  Vancouver,  for  $1,221,  being 
one-half  of  the  company's  claim  for  material  supplied  the  Prince  Rupert  Dry  Dock 
and  Engineering  Company,  in  connection  with  their  contract  with  the  Government 
for  the  construction  of  two  steel  cargo  steamers. 

The  claim  made  by  Linton  &  Company  is  only  one  of  several  similar  claims  which 
the  Department  of  Marine  and  Fisheries  desire  to  pay  under  the  authority  of  an 
Order  in  Council  (P.C.  1713),  dated  June  18,  1921,  directing  that  these  claims  be 


TREASURY  BOARD  CORRESPONDENCE  a — 11 

SESSIONAL   PAPER  No.    1 

Railway  Company,  mais  conmie  il  me  semble  que  le  cas  de  sir  Oliver  Mowat  n'est  pas 
tout  a  fait  scinhlable  a  celui  qui  nous  occupe  presentiment,  je  crois  qu'il  serait  plus 
sage  de  referer  la  question  du  paiement  au  conseil  de  la  Tresorerie. 

A  mon  avis  le  gouvernenicnt,  ayaut  paye  les  entrepreneurs  au  moyen  des  etats 
provisoires  duinent  presentes  et  certifies  pour  les  materiaux  mentionnes  dans  les  recla- 
mations en  question,  n'est  pas  autorise  par  le  Parlement  a  porter  le  cout  de  ces  mate- 
riaux  une  deuxieme  fois  au  compte  des  credits  pour  la  construction  des  navires. 

Je  suis,  Monsieur,  votre  obcissant  serviteur, 

E.   D.    SUTHERLAND,   A.G. 
Le  sous-ministre  de  la  Marine  et  des  Pecheries. 


MiNiSTKRE  DE  LA  Marine,  6  scptembre  1921. 

MoNSiEiR.^^— J'accuse  reception  de  votre  lettre  du  2  courant,  dans  laquelle  vous  nie 
dites  que  vous  avez  I'intention  de  demander  au  conseil  de  la  Tresorerie  de  decider  si,  on 
vertu  des  pouvoirs  conferes  par  I'arrc'te  en  conseil  date  le  18  juin  1901,  (C.P.  1713),  ce 
ministere  pent  eifeetuer  un  reglement  avec  les  creanciers  de  la  Prince  Rupert  Dry  Dock 
and  Engineerinrj  Company,  Limited,  qui  ont  fourni  les  materiaux  employes  a  la  cons- 
truction ou  qui  seront  employes  a  I'acbevement  deg  deux  navires,  en  leur  payant  50% 
du  montant  de  letirs  reclamations  relatives  a  ces  materiaux  comme  reglement  final  et 
entier  de  toute  reclamation  centre  le  gouvernement  pour  recouvrer  le  prix  de  ces 
materiaux  ou  pour  se  faire  indemniser  de  toute  perte  subie  a  ce  sujet. 

A  ce  sujet  je  vous  demanderais  de  me  faire  parvenir  le  jugement  rendu  a  cet  effet 
ou  I'interpretation  que  I'on  doit  donner  au  mot  "materiaux"  emi>loye  dans  I'arrete 
en  conseil  susmentionne.  Un  cas  qu'il  faudrait  regler  le  plus  tot  possible  est  celui 
de  Messieurs  Albert  and  McCalTery,  Limited,  de  Prince  Rupert,  C.-B.,  dent  le  chiffre 
des  reclamations  par  suite  de  la  faillite  de  la  Prince  Rupert  Drydoch  and  Engineering 
Company,  Limited,  est  d'environ  $35,000.  Certains  des  item  de  ce  compte  sent  pour 
du  charbon  fourni  a  la  compagnie  alors  qu'elle  utait  a  construire  ces  deux  navires.  Ce 
cbarbon  a  ete  employe  dans  I'usine  d'energie,  et  de  diverses  manieres  dans  le  chantier 
IKtur  la  production  de  la  vapour,  de  I'electricite  et  de  I'air  compriuie  necessaires  a  la 
construction  et  a  I'acbevement  des  navires. 

De  I'avis  du  ministere  I'interpretation  donnee  au  mot  "materiaux"  devrait  etre 
assez  large  jwur  comprendre  ce  charbon. 

Je  suis,  Monsieur,  votre  obeissant  serviteur, 

E.    IT'AWKEX,  Sous-ministre  adjoint. 
L' Audi  tour  general. 


Bureau  de  l'Auditeur  gknkral,  12  septembre  1921. 

Monsieur^ — J'ai  I'honneur  de  soumettre  au  conseil  de  la  Tresorerie  la  demande  du 
ministere  de  la  Marine  et  des  Pecheries  pour  etude  et  decision.  Ce  ministere  d&ire 
omettre  un  cheque  en  favour  de  la  A.  lAnton  and  Company,  lAmited,  Vancouver,  au 
montant  de  $1,221,  soit  la  moitie  de  la  somme  rcclamee  par  cette  compagnie  pour  des 
materiaux  fournis  a  la  Prince  Rupert  Dry  Dock  and  Engineering  Company,  Limited, 
rolativement  a  leur  contrat  avec  le  gouvernement  pour  la  construction  de  deux  navires 
a  fjet  en  acior. 

La  reclamation  de  la  compagnie  Linton  n'on  est  qu'une  entre  plusieurs  semblables 
que  le  ministere  de  la  ^farino  ot  des  Pecheries  desire  regler  en  vertu  de  I'arrete  en  con- 
seil, (C.P.  1713),  date  le  18  jiiin  1921,  qui  ordonne  que  cos  reclamations  soient  accep- 


a — 12  AUDITOR  GEXEBAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1921 

accepted  as  a  compromise  settlement  of  obligations  of  the  Prince  Rupert  Company 
for  materials  furnished  for  the  construction  of  the  steamers  prior  to  the  company's 
failure  and  not  paid  for. 

I  have  intimated  to  the  department  that  I  shall  be  obliged  to  refuse  payment  of 
these  claims  until  the  Treasury  Board  after  consideration  and  decision  otherwise 
directs. 

In  my  opinion  there  is  no  direct  parliamentary  appropriation  applicable  to  them 
and  even  if  the  opinion  of  the  Department  of  Justice  on  this  point  be  upheld  by  the 
board  the  claims  should  not  be  paid  for  the  reason  that  they  are  not  justly  due,  not 
being  of  legal  obligation  on  the  Government. 

I  do  not  agree  with  the  Justice  Department  that  the  case  on  which  Sir  Oliver 
Jlowat  advised  the  board  in  1897  is  on  all  fours  with  the  claims  in  the  present  instance.  " 

These  claims  have  arisen  as  a  result  of  the  failure  of  the  Prince  Rupert  Dry  Dock 
and  Engineering  Company  to  complete  two  steel  cargo  steamers  for  the  construction 
of  which  the  company  entered  into  contract  with  the  Government. 

Under  this  contract  payments  were  made  periodically  on  progress  estimates  duly 
rendered  by  the  contracting  company  and  certified  by  the  proper  officers  of  the  depart- 
ment, the  first  payment  having  been  made  when  the  contract  was  signed. 

In  all  the  company  was  paid  through  these  progress  estimates  as  follows: — 

Canadian  Reaper $1,283,040 

Canadian  Thrasher 1,042,470 

out  of  a  total  of  $1,603,800 — the  contract  price  of  each  ship. 

These  amounts  include  deductions  made  by  the  department  for  steel  supplied  by 
the  Government. 

It  seems  to  me  therefore  that  as  the  claimants  in  the  present  instance  should  have 
been  paid  by  the  contractors  from  the  amounts  received  through  these  progress  esti- 
mates and  as  the  Government  explicitly  disavows  legal  responsibility  it  is  not  com- 
petent for  me  to  pass  an  application  for  payment  from  the  vote  for  Shipbuilding 
unless  there  is  a  decision  of  the  Treasury  Board  overruling  my  objections. 

So  far  as  the  Government  is  concerned  the  claims  in  question  have  already  been 
paid  in  full  and  charged  to  the  Shipbuilding  Vote,  and  I  think  it  will  be  found  that 
the  almost  invariable  practice  in  respect  of  claims  not  legally  due  but  which  the 
Government  desires  to  recognize  has  been  to  ask  for  the  approval  of  Parliament  in 
the  form  of  an  item  in  the  Supply  Bill. 

My  objections  to  payment  are  made  under  the  Conoslidated  Revenue  and  Audit 
Act,  chapter  24,  R.S.C.,  sections  41,  42,  and  43. 

I  am,  sir,  your  obedient  servant, 

WM.  KEARNS,  Asst.  A.G. 
The  Secretary,  Treasury  Board. 


September  24,  1921. 

The  undersigned  Auditor  General  and  Deputy  Minister  of  Finance,  in  the  matter 
of  the  appeal  by  the  Department  of  Marine  and  Fisheries  against  the  objection  raised 
by  the  Auditor  General  to  the  carrying  out  of  certain  arrangements  authorized  to  -be 
made  by  Order  in  Council  of  18th  June,  1921  (P.O.  1713),  in  connection  with  pay- 
ment by  way  of  compromise  with  creditors  of  the  Prince  Rupert  Dry  Dock  and 
Engineering  Company,  Limited,  have  the  honour  to  report  that  the  facts  of  the  case 


TREASURY  BOARD  CORRESPONDENCE  a— 13 

SESSIONAL   PAPER  No.    1 

tees  comnio  un  compromis  en  veglemcnt  dos  obligations  contractees  par  la  Prince  Rupert 
Gompan^y  lors  de  I'achat  de  materiaux  pour  la  construction  des  navires,  avant  la  faillite 
de  la  compagnie;  materiaux  qui  n'ont  pas  ete  payes. 

J'ai  avorti  le  niinistero  que  je  refuserais  de  payer  ces  reclamations  tant  que  le 
conseil  de  la  Tresorerie  ne  los  aurait  pas  etudiees  et  ne  m'ordonnerait  pas  de  les  payer. 

A  men  avis  il  n'y  a  pas  de  credit  parlenientaire  qui  peut  etre  affecte  au  paiement 
de  ces  reclamations,  et  mome  si  I'avis  du  ministere  de  la  Justice  sur  ce  point  etait  con- 
firme  par  le  conseil  nous  ne  devrions  pas  payer  ces  reclamations  pour  la  bonne  raison 
que  nous  ne  les  devons  pas,  car  au  point  de  vue  legal  le  gouvernement  n'en  est  pas 
responsable. 

Je  ne  suis  pas  de  I'avis  du  miuistere  de  la  Justice  lorsqu'il  pretend  que  le  cas 
decide  par  sir  Oliver  Mowat  en  1897  a  la  demande  du  conseil  est  tout  a  fait  semblable 
aux  reclamations  presentes. 

Ces  reclamations  sent  la  rcsultante  de  la  faillite  de  la  Prince  Rupert  Dry  Dock 
and  Engineering  Company  qui  n'a  pas  pu  terminer  la  construction  de  deux  navires  a 
fret  en  acier  qu'elle  s'etait  engagee  a  construire  pour  le  compte  du  gouvernement. 

Aux  termes  de  ce  contrat  les  paiements  etaient  faits  periodiquement  d'apres  des 
etats  provisoires  dunient  presentes  par  la  compagnie  et  certifies  par  les  fonctionnaires 
autorises  du  ministere,  le  premier  x>aiement  ayaut  ete  fait  lors  de  la  signature  du 
contrat. 

La  compagnie  a  re^u  en  tout,  d'apres  ces  etats  provisoires  les  montants  suivants: 

Canadian  Reaper $1,283,040  00 

Canadian  Thresher 1,042,470  00 

sur  un  total  de  $1,603,800 — le  prix  mentionne  au  contrat  pour  chaque  navire. 

Ces  montants  comprennent  les  deductions  faites  par  le  ministere  pour  I'acier 
fourni  par  le  Gouvernement. 

H  me  semble  done  que  ces  reclamations  auraient  dii  etre  payees  par  les  entrepre- 
neurs a  meme  les  argents  regus  sur  presentation  des  etats  provisoires,  et  comme  le 
Gouvernement  repous-se  expHcitement  toute  respousabilite  legale  je  ne  me  reconnais 
pas  la  competence  voulue  pour  approuver  cette  demande  de  paiement  a  meme  les 
credits  votes  pour  la  construction  navale,  a  moins  que  le  Conseil  de  la  Tresorerie  n'en 
vienne  a  une  decision  renversant  mes  objections. 

En  ce  qui  conceme  le  Gouvernement  les  reclamations  en  question  ont  deja  ete 
payees  en  entier  et  portees  au  compte  des  credits  votes  pour  la  construction  navale,  et 
je  crois  que  I'on  verra  que  la  coutume  suivie  presque  invariablement  au  sujet  de  recla- 
mations non  dues  au  point  de  vue  legal  mais  que  le  Gouvernement  desire  reconnaitre, 
consiste  a  les  faire  approuver  par  le  Parlement  en  les  comprenant  dans  le  bill  des 
subsides. 

Je  m'oppose  a  ce  paiement  en  vertu  de  la  Loi  du  Eevenu  Consolide  et  de  I'audition, 
chapitre  24,  S.R.C.  Articles  41,  42  et  43. 

Je  siiis,  Monsieur,  votre  obeissant  serviteur, 

Wm    KEARNS,    Auditeur    General   adjoint. 
Le  Secretaire  du  Conseil  de  la  Tresorerie. 


24   septembre    1922. 

Les  soussignes  Auditeur  General  et  Sous-ministre  des  Finances,  en  ce  qui  conceme 
I'appel  porte  par  le  ministere  de  la  Marine  et  des  Pecheries  centre  I'objection  soulevee 
par  I'Auditeur  General  au  sujet  de  la  mise  a  execution  de  certaines  mesures  autorisees 
par  I'Arrete  en  conseil  du  18  juin  1921,  C.P.  1713,  concernant  le  reglement  avec  les 
creanciers  de  la  Prince  Rxipert  Dry  Dock  and  Engineering  Company  Limited  au  moyen 
d'un  compromis,  ont  I'honneur  de  faire  rapport  que  les  faits  relatifs  a  ce  cas  sont 


a — 14  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,   A.   1921 

are  set  forth  in  the  letter  of  September  12,  1921,  from  the  Auditor  General,  and  the 
documents  attached  to  that  letter,  copies  of  which  are  annexed  hereto. 

Respectfully  submitted. 

WM.  KEAENS,  Asst.  A.G. 

J.  C.   SAUNDERS,  D.M.F. 


Treasury    Board,    October    4,    1921. 

Dear  Sir, — Referring  to  your  letter  of  the  12th  September  ultimo  submitting  for 
the  decision  of  the  Treasury  Board  an  application  from  the  Department  of  Marine 
and  Fisheries  for  a  cheque  in  favour  of  A.  Linton  &  Company,  Limited,  Vancouver, 
for  $1,221,  being  one-half  of  the  company's  claim  for  material  supplied  the  Prince 
Rupert  Dry  Dock  and  Engineering  Company,  in  the  construction  of  two  steel  cargo 
steamers,  I  have  the  honour  to  enclose  herewith  Treasury  Board  minute  of  the  29th 
September,  together  with  other  papers  in  connection  with  the  matter,  directing  that  a 
cheque  be  issued  in  favour  of  A.  Linton  &  Company,  Limited,  for  the  payment  of  the 
claim  in  question. 

Yours  truly, 

J.  SAUXDERS,  Secretary  T.B. 
The  Auditor  General. 

Treasury  Board  Minute,  September  29,  1921. — The  Board  had  under  consideration  a 
memorandum  from  the  Auditor  General  submitting  for  the  decision  of  the  Board  an  appli- 
cation from  the  Department  of  Marine  and  Fisheries  for  the  issue  of  a  cheque  in  favour  of 
A.  Linton  and  Company,  Limited,  Vancouver,  B.C.,  for  $1,221,  being  for  one-half  of  the  Com- 
pany's claim  for  material  supplied  the  Prince  Rupert  Dry  Dock  and  Engineering  Company, 
in  connection  with  their  contract  with  the  Government  for  the  construction  of  two  steel 
cargo  steamers,  and  which  contract  the  Company,  on  account  of  financial'  difficulties,  was 
unable  to  complete. 

In  reference  to  this  subject,  objection  is  taken  by  the  Auditor  General  to  the  carrying 
out  of  certain  arrangements  to  be  made  as  authorized  by  Order  in  Council  of  June  18,  1921, 
P.C.  1713,  in  connection  with  payments  by  way  of  compromise  with  the  contractors  of  the 
Prince  Rupert  Dry  Dock  and  Engineering  Company,  Limited. 

The  facts  of  the  case  are  set  forth  in  a  letter  from  the  Auditor  General  under  date  of 
September  12,   1921,  together  with  a  copy  of  the  said  Order  in  Council   of  June   18,    1921. 

The  objections  of  the  Auditor  General  in  the  case  are  taken  under  the  provisions  of 
Sections  41,  42  and  43  of  the  Consolidated  Revenue  and  Audit  Act,  on  the  following  grounds: — 

1.  That  there  is  no  Parliamentary  authority  for  the  issue  of  the  cheque  in  question,   and 

2.  That  the  money  is  not  justly  due. 

In  reference  to  the  objection  of  the  Auditor  Genral  that  there  is  no  Parliamentary 
authority,  the  Board  had  under  consideration  an  opinion  by  the  Department  of  Justice, 
setting  forth  that  there  is  Parliamentary  authority  and  that  payment  may  be  charged 
against    the    appropriation    for    "Shipbuilding,    1921-22." 

As  the  Auditor  General  also  raised  the  objection  that  the  money  is  not  justly  due,  a 
report  on  the  case,  prepared  by  the  Deputy  Minister  of  Finance  and  the  Auditor  General, 
under  the  provisions  of  Section  43  of  the  Consolidated  Revenue  and  Audit  Act,  was  submitted 
to  the  Board. 

Upon  this  report  under  said  Section  43,  and  in  view  of  the  opinion  of  the  Deputy  Minister 
of  Justice,  the  Board  are  of  the  opinion  that  the  objections  of  the  Auditor  General  are  not 
well   founded  and  should  be   overruled. 

The  Board  therefore  direct  that  a  cheque  be  issued  for  .the  payment  of  the  claim  in  ques- 
tion. 

J.     C.     SAUNDERS,     Secretary. 


Militia  and  Defence:     Ottawa  Car  Go's  Claim,  for  Compensation  for  Losses  on 

Pre-War    Contracts 

Audit  OfficEj  September  27,  1921. 

Sir, — I  am  in  receipt  of  your  application  for  a  cheque  in  favour  of  the  Ottawa 
Car  Manufacturing  Co.,  Limited,  for  $310,549.05,  being  for  payment  cf  claim  aris- 
ing out  of  certain  negotiations  and  contracts  which  were  entered  into  prior  to  the 


TREASURY  BOARD  CORRESPONDENCE  a— 15 

SESSIONAL   PAPER  No.    1 

exposes  dans  la  lettre  de  I'Auditeur  General,  datee  le  12  septembre  1021,  et  dans  lee 
documents  annexes  a  cette  lettre,  dont  copies  sont  johites  a  Ja  presente. 
Respectueusement  soumis. 

Wm  KEARNS,  Audileur  General  adjoint. 

J.  C.  SAUNDERS,  Sous-minisWe  des  Finances. 


CoNSEiL  DE  LA  Tresorerie,  4  octobre  1921. 

Cher  monsieur, — Relativement  a  votre  lettre  du  douze  septembre  dernier  deman- 
dant au  Conseil  de  la  Tresorerie  de  prendre  une  decision  au  sujet  de  la  requete  du 
rainistere  de  la  Marine  et  des  Pecheries,  qui  desire  emettre  un  cheque  en  faveur  de  la 
A.  Linton  and  Compuny,  Limited,  Vancouver,  au  montant  de  $1,221,  soit  la  moitie 
de  la  somme  reelamee  pour  materiaux  fournis  a  la  Prince  Rupert  Dry  Dock  and 
Engineering  pour  la  construction  de  deux  navires  a  fret  en  acier,  j'ai  I'honneur  d'in- 
olure  avec  la  presente  le  proees-verbal  du  Conseil  de  la  Tresorerie,  date  le  29  septembre, 
avec  certains  autres  documents  se  rapportant  a  la  question,  ordonnant  qu'un  cheque 
soit  emis  en  faveur  de  la  A.  Linton  d-  Co.,  Limilcd,  pour  le  reglement  de  la  reclamation 
en  question. 

Bien  a  vous, 

J.  SAUNDERS,  sec.  Conseil  de  la  Tresorerie. 
L'Auditeur  General. 

Conseil  de  la  Tris<rrerie. — Procfis-verbal  du  29  septembre  1921.  Le  Conseil  a  6tudi6  un  ni6- 
moire  prfisentfe  par  I'Auditeur  g6n$ral  dans  leciucl  il  nous  demande  de  nous  prononcer  sur  la 
requete  du  minist^re  de  la  Marine  et  des  Pecheries,  rjui  desire  emettre  un  cheque  en  faveur  de 
la  "A.  Linton  and  Company,  Limited,  Vancouver,  C.-B."  au  montant  de  $1,221,  soit  la  moiti6  de 
la  somme  rSclam^e  par  la  compagnie  pour  materiaux  fournis  S,  la  Prince  Rupert  Dry  Dock  and 
Engineeri7ig  Company,  relativement  3,  leur  contrat  avec  le  gouvernement  pour  la  construction 
de  deux  navires  a.  fret  en  acier.  La  compagnie,  par  suite  de  difflcultfs  financieres,  n'a  pas  pu 
terminer  ce  contrat. 

A  ce  sujet,  I'Auditeur  ggn^ral  s'oppose  a,  la  mise  a,  execution  de  certaines  mesures  autoris6es 
par  I'Arret^  en  conseil  du  18  juin  1921,  C.P.  1713,  concernant  un  r^glement  par  compromis  avec 
les  entrepreneurs  de  la  Prince  Rupert  Dry  Dock  and  Engineering  Company,  Limited. 

Les  faits  concernant  ce  cas  sont  exposes  dans  une  lettre  de  I'Auditeur  g^ngral,  dat^e  le  12 
septembre  1921,  A.  laquelle  etait  annex^e  une  copie  de  I'Arrote  en  conseil  du   18  juin   1921. 

L'Auditeur  g^nferal  s'oppose  S.  ce  paiement  en  vertu  des  articles  41,  42  et  43  de  -la  Loi  du 
Hevenu  Con.«olid6  et  de   I'audition,  i)our  Its  rnisons  siiivantes. 

1.  Qu'il  n'y  a  pas  de  sanction  parlementaire  autorisant  remission  du  cheque  en  question,  et 

2.  Que  cet  argent  n'est  pas  ih'i  en  justice. 

En  ce  qui  concerne  I'objection  de  I'Auditeur  general  qu'il  n'y  a  pas  de  sanction  parlemen- 
taire, le  Conseil  a  6tudi6  I'opinion  exprim§e  par  le  minist^re  de  la  Justice  a,  I'effet  que  cette 
sanction  existe  et  que  ces  paiements  peuvent  etre  portes  au  compte  du  Credit  pour  la  construc- 
tion navale,  1921-22. 

Comme  I'Auditeur  g^nfral  a  ^galement  priJtendu  que  cet  argent  n'gtait  pas  du  en  justice. 
un  rapport  sur  la  question,  pr6par6  par  le  sous-ministre  des  Finances  et  I'Auditeur  g6n§ral,  con- 
forn.cnieiit  aux  dispositions  de  I'article  43  de  la  Loi  du  Uevenu  consolidfi  et  de  I'audition,  a  6t€ 
soumis  au    Conseil. 

Apr^s  avoir  6tudi6  ce  rapport  prfiparg  conforniement  a  I'article  43,  et  I'opinion  6nonc;6e  par 
le  sous-ministre  de  la  Justice,  le  Conseil  en  est  venu  a  la  conclusion  que  les  objections  de  I'Au- 
diteur g§n4ral  ne  sont  pas  bien  fond6es  et  doivent  etre  renvers§es. 

En  consequence  le  Conseil  ordonne  qu'un  cheque  soit  fmis  pour  le  paiement  de  la  reclama- 
tion en  question. 

J.  C.   SAUNDERS,  secritaire. 


Milice  et  Defense:  Reclamations  de  la  "Ottawa  Car  Co."  demandant  une  compen- 
sation pour  les  pertes  subies  dans  I'execution  de  contrats  d'avant-guerre 

Bureau  de  l'Auditeur  general,  le  7  septembre  1921. 

Monsieur, — J'ai  re?u  votre  requete  en  faveur  de  la  Ottawa  Car  Manufacturing 
Co.,  Limited  pour  un  cheque  au  montant  de  $310,5-40.10,  representant  la  somme  d'une 


a — 16  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1921 

war,  and  authorized  under  the  terms  of  an  Order  in  Council,  dated  September  24, 
1921. 

Before  passing  your  application,  I  would  be  pleased  to  have  you  forward  me  a 
copy  of  the  statement  amounting  to  $839,902.20  referred  to  in  the  first  paragraph  of 
the  Order  in  Council,  together  with  any  written  statement  of  the  negotiations  or  lists 
of  contracts  entefed  into  prior  to  the  war,  and  upon  which  the  manufacture  and 
delivery  was  delayed,  and  any  statement  which  may  have  been  submitted  of  the 
increased  cost  to  the  company  for  the  manufacture  and  delivery  of  the  goods  specified 
in  the  contracts. 

I  am,  sir,  your  obedient  servant, 

WM.  KEAENS,  Asst.  A.G. 

The  Chief  Accountant,  Militia  and  Defence. 


Militia  and  Defence,  March  3,  1921. 

Deputy  Minister,  M.  and  D. 

Claim  of  Ottawa  Car  Manufacturing  Company,  Limited,  for  Additional  Compensation 
on   Contracts  for  Artillery   Vehicles,  1911-14 

1.  We  have  carefully  read  the  statement  of  this  company's  claim,  dated  25th 
February  last;  and  have  examined  the  several  appendices  thereto. 

They  claim  payment  of  $839,902.20  in  addition  to  the  amounts  already  paid  and 
to  be  paid  them  under  the  orders  given  them  in  1911  and  1914,  for  Q.F.  18  pr.  Equip- 
ment; and  in  1912-13  and  1914  for  Q.F.  4.5  inch  Howitzer  Equipment. 

A  tabulated  statement  showing  quantities  of  each  vehicle  ordered,  and  dates  of 
delivery,  is  attached. 

2.  The  company  contends  (f.  2)  that  the  contract  prices  were  not,  and  were  never 
intended  to  be  fixed  or  final  prices  for  the  execution  of  the  work ;  but  apparently  were 
subject  at  any  time  to  re-adjustment  to  correspond  with  the  increase  or  decrease  in 
the  cost  of  similar  vehicles  in  England.  This  contention  appears  to  rest  upon  some 
alleged  verbal  understanding  between  representatives  of  the  department  and  of  the 
company,  at  the  time  these  orders,  or  earlier  orders  for  similar  equipment  were  given. 

Neither  of  the  undersigned  has  any  knowledge  of  any  such  verbal  agreement  or 
understanding;  and  we  have  both  been  always  of  the  opinion  that  the  original 
contract  prices  were  fixed  and  final.  The  wording  of  several  of  the  orders  (appendix 
3)  clearly  implies  that  the  prices  were  fixed,  e.g.,  "The  prices  specified  in  this  letter 
and  the  accompanying  list  are  special  and  apply  only  to  the  vehicles  and  stores  now 
under  discussion." 

If  the  prices  had  not  been  intended  to  be  fixed,  the  wording  of  the  orders  would 
have  been  quite  different. 

3.  The  company's  statement  as  to  the  method  of  making  up  the  prices  for  each 
order  is  substantially  correct ;  but  we  believe  there  is  nothing  in  this  method  to  imply 
that  the  prices  so  made  up  were  subject  to  revision  at  any  time  during  the  life  of  the 
contract. 

4.  The  claim  of  the  company  for  compensation  for  buildings,  machines,  tools, 
gauges,^  and  jigs,  etc.,  is  expressly  denied  by  the  wording  of  several  of  the  orders 
shown  in  appendices  2  and  3. 


TREASURY  BOARD  CORRESPONDENCE  a — 17 

SESSIONAL   PAPER  No.   1 

reclamation  provenant  de  certains  contrats  accordes  avant  la  guerre  et  autorises  sous 
Tempire  des  stipulations  d'un  Arrete  du  conseil  en  date  du  24  septembre  1921. 

Avant  de  transmettrc  votre  requete,  je  eerais  heureux  de  recevoir  de  vous  une 
copie  de  I'etat  detaille  dont  le  chiffre  s'eleve  a  $839,902.20  et  dont  il  est  fait  mention 
au  premier  paragraphe  de  I'arreto  du  Conseil  de  tout  etat  ecrit  des  negociations  ou  lis- 
tes  de  contrats  accordes  'a  la  compagnie  anterieuroment  a  la  guerre,  et  sur  lesquels  la 
fabrication  et  da  livraison  furent  retardees,  et  de  tout  etat  soumis  par  la  compagnie 
relativcment  a  I'augmentation  du  cout  que  ladite  compagnie  fut  appelee  a  subir  dans 
la  fabrication  et  la  livraison  des  marcbandises  specifiees  dans  les  eontrats. 
Je  demeure.  Monsieur, 

Votre  obeissant  serviteur. 
Le  comptable  en  chef,  Milice  et  Defense.  Wm    KEARN,    A.    G.    adj. 


Bureau  de  l'Auditeur  general  le  7  septembre  1921. 
Sous-ministre,  M.  et  I). 

Reclamation  de  la  "Ottawa  Car  Mfg.  Co.,  Ltd.",  pour  une  Compensation  supplemen- 
taire  sur  Contrats  pour  Vehicules  d'Artillerie,  1911-1914. 

1.  Nous  avons  apporte  beaucoup  de  soin  a  la  lecture  de  I'etat  presente  par  cette 
compagnie  en  date  du  25  fevrier  dernier;  nous  avons  aussi  examine  les  nombreux 
appendices  qui  en  font  suite. 

Cette  compagnie  reclame  le  paiement  de  la  somme  de  $839,902.20  en  plus  des 
diversee  sommes  qui  lui  ont  deja  ete  payees  ou  qui  lui  seront  payees  conformement  a 
I'autorite  des  commandos  qui  lui  ont  ete  donnees  en  1911  et  1914  pour-equipement  de 
canons  de  18  a  tir  rapide,  et,  en  1912,  1913  et  1914,  pour  equipement  de  Howitzer  de 
4.5"  a  tir  rapide. 

On  trouve  a  ce  dossier  un  etat  sous  forme  de  tableau  qui  indique  les  quantites 
detaiUees  de  chaque  vehicule  commande,  ainsi  que  les  dates  de  livraison. 

2.  La  compagnie  pretend  (f.  2)  que  les  prix  mentionnes  aux  contrats  ne  devaient 
pas  etre  consideres,  et  de  fait  ne  I'ont  pas  ete,  comme  fixes  ou  definitifs  par  rapport  a 
I'execution  des  travaux  impliques,  mais  ils  devaient  etre,  du  moins  en  apparence,  sujets 
en  tout  temps  a  \in  rajustement  propre  a  les  faire  correspondre  a  I'augmentation  ou  a 
la  diminution  du  cout  en  Angleterre  de  semblables  vehicules.  On  croit  que  cette  pre- 
tention repose  sur  une  entente  verbale  quelconque  qui  aurait  pu  etre  conclue  entre  les 
representants  du  ministere  et  ceux  de  la  compagnie  au  moment  oii  furent  donnees  -ces 
commandes,  ou  autres  commandes  anterieures  ayant  trait  a  un  equipement  de  meme 
nature. 

Ni  I'un  ni  I'autre  des  soussignes  n'a  eu  connaissance  d'une  telle  entente  verbale,  et 
tons  deux  avons  toujours  ete  sous  I'impression  que  les  prix  mentionnes  aux  -contrats 
originaux  etaient  fixes  et  finals.  La  phraseologie  de  plusieurs  des  commandes  (appen- 
dice  3)  indique  clairement  que  ces  prix  etaient  fixes,  e.g. :  "Les  prix  specifies  dans  cette 
lettre  comme  dans  la  liste  qui  I'accompagne  sont  speciaux  et  ne  s'appliquent  qu'aux 
vehicules  et  articles  qui  font  le  sujet  de  la  presente  discussion." 

Si  c'etait  I'intention  que  ces  prix  ne  fussent  pas  fixes,  I'on  se  serait  exprime  d'une 
fagon  un  peu  differente. 

3.  En  substance,  et  relativement  a  la  methode  suivie  dans  I'etablissement  des  prix 
ayant  trait  a  chaque  commande,  I'etat  soumis  par  la  compagnie  est  exact;  mais  nous 
sommes  d'avis  que  rien  dans  cette  methode  n'indique  que  les  prix  ainsi  etablis  etaient 
sujets  Ti  une  revision  quelconque,  et  a  un  moment  donne,  au  cours  de  la  vie  du  contrat. 

4.  La  reclamation  que  fait  la  compagnie  en  vue  d'une  compensation  pour  bati- 
ments,  machines,  outils,  jauges,  etaux,  etc.,  fournis  par  elle  a  cause  de  ces  eontrats, 
est  absolument  desavouee  par  le  texte  de  plusieurs  des  etats  de  commande  indiaues 
aux  appendices  2  et  3. 

1 — 2a 


a — 18  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1921 
See  para.  8  of  the  order,  dated  August  8,  1911,  for  Q.F.  18  pr.  field  carriages: — 

"8.  It  is  to  be  expressly  understood  that  the  prices  specified  in  this  letter  and  the  accom- 
panying list  are  special  and  apply  only  to  the  vehicles  and  stores  now  under  discussion  ;  and 
that  they  will  not  in  any  case  apply  to  any  future  order  for  carriages  of  this  description. 
I  am  further  directed  to  say  that  these  prices  have  been  fixed  by  taking  as  a  basis  the  cost 
to  the  Department  of  gun  carriages  purchased  from  Messrs.  Vickers  Sons  and  Maxim,  Ltd., 
through  the  War  Office,  within  the  last  two  years ;  by  adding  to  this,  the  cost  of  delivering 
these  at  Ottawa,  freight,  duty  and  all  other  charges  paid;  and  by  adding  40  per  cent  to  the 
figure  thus  reached.  This  40  per  cent  is  to  cover  the  additional  cost  of  manufacturing  these 
carriages  in  Canada ;  and  especially  to  eover  the  initial  cost  of  estahlishing  a  plant  and 
installing  the  proper  machinery  for  thi^  purpose.  This  price  will,  therefore,  be  subject 
to  a  very  considerable  reduction  in  the  case  of  future  orders  for  carriages  of  this  descrip- 
tion." 

This  particular  clause  was  repeated  in  a  number  of  the  orders  given;  and  was 
never  objected  to  by  the  company,  so  far  as  we  know. 

5.  As  to  the  difficulties  in  which  the  company  will  be  involved  if  they  receive  no 
further  orders,  this  would  seem  to  constitute  a  moral  rather  than  a  legal  claim  upon 
the  Government;  and  would  presumably  be  dealt  with  by  the  Cabinet  as  a  matter  of 
policy. 

6.  The  company's  claim  that,  through  no  fault  of  theirs,  the  progress  of  the  work 
was  long  delayed,  and  that,  consequently,  much  of  the  work  was  done  during  the  war 
period  when  prices  both  of  labour  and  material  were  extravagantly  high,  is  true  and 
well  founded;  and  we  believe  that  this  delay  actually  caused  the  company  great  loss. 
It  would  be  impossible  to  estimate  how  much  without  an  examination  of  the  company^s 
books  by  an  expert  and  careful  enquiry  into  all  the  essential  conditions. 

We,  therefore,  concur  in  the  following  statement  which  appears  on  page  7  of  the 
company's  claim: — 

"The  practical  result  to  this  Company  was  that  it  found  itself  with  a  number  of  orders 
the  first  prices  of  which  were  practically  based  on  the  peace  time  figures  of  the  1909  Vocabu- 
lary, and  compelled  to  carrj'  out  these  contract  during  a  period  of  unprecedented  increase  in 
all  the  items  which  went  into  the  original  cost." 

7.  The  company's  claim  (f .  7)  that  they  should  be  paid  "  not  on  the  basis  of  the 
figures  set  forth  in  the  letters,  but  on  the  basis  of  an  average  of  prices  prevailing  in 
England  during  the  period  1914  to  1918"  is  very  difficult  to  check  and  at  the  best  only 
a  rough  and  ready  method  which  might  possibly  result  in  an  award  either  altogether 
too  large  or  altogether  too  small  to  be  a  fair  and  reasonable  compensation. 

On  f.  8,  the  statement  is  made  that  "The  principle  for  which  the  company  is 
contending  has  been  recognized  by  the  department."  This  principle  presumably  is 
that  the  contract  prices  were  subject  to  alteration  and  adjustment  at  any  time  to 
correspond  with  changes  in  the  cost  of  British  made  vehicles.  We  do  not  agree  that 
the  principle  for  which  the  company  is  contending  has  been  recognized  by  the  depart- 
ment unless  recognition  has  been  made  verbally  in  some  way  at  some  time  of  which 
we  are  ignorant.  The  instance  quoted  by  the  company  in  support  of  this  claim  is 
merely  a  case  of  mistake  in  quoting  a  price,  which  the  department  allowed  them  to 
rectify,  a  few  days  after.  Such  cases  occur  occasionally  in  all  classes  of  contract  and 
have  no  particular  significance. 

8.  On  f .  8  of  their  statement,  the  company  claims  a  considerable  increase  in  the 
prices  paid  for  all  supplies  delivered  under  incidental  orders  given  during  the  war, 
outside  of  the  six  contracts  with  which  the  statement  particularly  deals.  These 
incidental  orders  were  many  and  various  as  the  statement  in  appendix  7  shows.  We 
cannot  agree  that  the  company  is  entitled  to  any  extra  compensation  on  these  orders 
because,  in  a  number  of  cases,  they  were  first  asked  to  submit  a  price  which  was  duly 
accepted  by  the  department.     In  many  other  cases,  the  order  was  given  without  any 


TREASURY  BOARD  CORRESPONDENCE  a — 19 

SESSIONAL   PAPER  No.   1 

Voir  par.  S  de  I'etat  de  commande.  en  date  du  8  aoiit  1911,  pour  vehicules  de  canons 
de  18  a  tir  rapide: 

"8.  II  sera  expressfeient  compris  que  les  prix  specifics  dans  cette  lettre  et  clans  la  liste  ci- 
jolnte  sont  sp6ciaux  et  ne  s'appliquent  qu'aux  vehicules  et  aux  appareils  qui  font  I'objet  de  ces 
contrats,  et  qu'en  aucun  cas  ils  ne  s'appliqueront  aux  commandes  futures  pour  des  v6hioules  de 
cette  description.  On  me  prie  f-galement  de  dire  que  ces  prix  ont  6t6  6tablis  en  utilisant  comme 
base  le  coQt  des  affuts  achet^s  par  le  ministfre  a.  la  maison  "Vicliers  Sons  and  Maxim,  Ltd.", 
liar  I'entremise  du  War  Oltice,  au  cours  des  deux  derni&res  annees  ;  en  njoutant  k  ceci  le  coQt 
de  livraison  de  ces  affuts  Sl  Ottawa,  frais  de  transport,  douane  et  autres  -frais  payfes ;  et  en 
ajoutant  40  pour  100  aux  chiffres  d^ja  fetablis.  Ce  40  pour  100  est  destine  a.  couvrir  le  coQt 
additionnel  qu'implique  la  fabrication  de  ces  affuts  au  Canada,  notamment  pour  couvrir  les 
frais  de  I'^tablissement  d'une  usine  et  de  I'achat  et  de  I'installation  des  machines  nScessaires  k 
cette  fin.  Par  consequent,  le  prix  sera  sujet  a,  une  reduction  considerable  dans  le  cas  des  com- 
mandes futures  pour  des  vehicules  de  cette  description." 

Cette  clause  fut  repetee  dans  plusieurs  des  commandes  donnees,  et  jamais,  a  notre 
connaissance,  la  compagnie  ne  s'est  opposee  a.  ces  conditions. 

6.  Quant  aux  difficultes  dans  lesquelles  la  compagnie  sera  impliquee  si  on  ne  lui 
accorde  aucune  commande  future,  il  semble  que  la  presente  requete  constitue  une  recla- 
mation morale  plutot  que  leg-ale  sur  le  gouvernement,  et  il  sc  pent  que  la  Cabinet  etudie 
la  chose  a  titre  de  question  de  politique  a  suivre. 

6.  La  compagnie  pretend  que,  sans  que  ce  fut  de  sa  faute,  I'execution  des  con- 
trats a  ete  retardee  et  que,  en  consequence,  une  bonne  partie  des  travaux  fut  executee 
pendant  la  guerre,  a  un  moment  oii  le  cout  de  la  main-d'oeuvre  et  des  materiaux  etait 
excessivement  eleve ;  cette  pretention  est  juste  et  bien  f ondee,  et  nous  croyons  que,  de 
fait,  ce  retard  a  fait  subir  a  la  compagnie  de  lourdes  pertes.  Jusqu'a  quel  point  s'ele- 
vent  ces  pertes,  il  est  difficile  de  I'etablir  sans  charger  des  experts  de  faire  une  enquete 
detaillee  et  un  examen  serieux  des  livres  de  la  compagnie. 

Par  consequent,  nous  partageons  I'opinion  exprimee  dans  le  paragraphe  suivant 
que  I'on  trouvera  a  la  page  7  de  la  reclamation  de  la  compagnie : 

"En  somme  il  en  r^sulte  que  cette  compagnie  se  trouve  en  possession  d'un  certain  nombre 
de  commandes  dont  les  premiers  prix  fetaient  pratiquement  bas^s  sur  les  chiffres  de  1909  et  se 
vit  dans  I'obligation  d'exgcuter  ces  contrats  pendant  une  p6riode  d'augmentation  sans  precedent 
dans  le  cout  de  tous  les  item  faisant  partie  de  I'entreprise." 

7.  La  compagnie  declare  (f.  7)  qu'on  devrait  la  rembourser,  "non  pas  d'apres  les 
chiffres  indiques  dans  la  correspondance  mais  d'apres  une  moyenne  des  prix  en  vogue 
en  Angleterre  durant  la  periode  de  1914  et  1918";  la  verification  du  bien-fande  de 
cette  pretention  presente  bien  des  difficultes  auxquelles  il  serait  futile  d'appliquer  une 
methode  de  controle  quelconque  qui  pourrait  resulter  en  une  adjudication  bien  trop 
elevee  ou  meme  par  trop  insuffisante  pour  revetir  un  caractere  un  tant  soit  peu  equi- 
table et  juste. 

Au  f.  8,  on  declare  que  "le  principe  que  la  compagnie  chcrche  a  faire  valoir  a  ete 
reconnu  par  le  ministere."  On  croit  que  ce  principe  pose  le  fait  que  les  prix  indiques 
aux  contrats  etaient  sujets,  en  aucun  temiDs,  a  etre  modifies  et  rajustes  en  vue  de  les 
faire  correspondre  aux  modifications  apportes  dans  le  cout  des  affuts  fabriques  en 
Angleterre  Xous  ne  croyons  pas  que  le  principe  pour  lequel  la  compagnie  lutte  ait 
ete  reconni.  par  le  ministere,  a  moins  qu'il  I'ait  ete  verbalement  de  quelque  fa^on  et  a 
un  moment  donne,  mais  ceci  nous  I'ignorons  completement.  A  I'appui  de  ceci,  la 
compagnie  pretend  que  toute  I'affaire  repose  sur  une  erreur  commise  dans  la  citation 
arrivent  parfois  et  dans  tout  genre  de  contrat  sans  que  I'on  y  ajoute  une  importance 
arrive  parfois  et  dans  tout  genre  de  contrat  sans  que  I'on  y  ajoute  une  importance 
cap  i  tale. 

8.  Au  f.  8  de  son  etat,  la  compagnie  pretend  qu'il  s'est  produit  une  augmentation 
considerable  dans  les  prix  payee  pour  toutes  especes  de  produits  livres  par  suite  de  com- 
mandes fortuites  qui  lui  furent  accordees  pendant  la  guerre,  a  part  les  six  contrats  qui 
font  I'objet  particulier  de  sa  requete.  Comme  I'indique  I'appendice  7.  ces  commandes 
fortuites  furent  nombreuses  et  variees.  II  nous  est  impossible  d'admettre  que  la  com- 
pagnie ait  droit  a  une  compensation  supplementaire  sur  ces  commandes,  car  dans  bien 

1— 2Ja 


a— 20  AUDITOR  GEXERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1921 

price  being  mentioned  owing  to  tlie  urgency  of  the  case.  The  company,  therefore, 
billed  the  department  at  prices  which  presumably  they  thought  were  fair  and  reason- 
able at  the  time. 

9.  Taking  up  the  seven  different  itemis  in  the  company's  summary  of  their  claim, 
we  beg  to  say: 

1.  Government    War    Profits,    1918 $101,378   47 

We  have  no  opinion  to  offer.  This  claim  is  presumably  for  the  Government  t» 
decide  upon. 

2.  Machinery    installed    for    the    purpose    of    these    orders.  .     .  .         $132,751   90 

3.  Cost   of   tools,    jigs,    etc 211,736   74 

4.  Cost  of  machinery  shop 48,28179 

These  can  hardly  be  charged  to  the  government  since  the  wording  of  the  orders 
expressly  stated  that  the  contract  prices  covered  "the  initial  cost  of  establishing  a 
plant  and  installing  the  proper  machinery  for  this  purpose." 

5.  Additional    compensation    for    incidental     orders    for    stores 

and  equipment $70,408    50 

We  have  already  shown  (in  last  paragraph  above)  why  this  is  not  a  fair  claim 
against  the  department. 

6.  Difference   between   the    Ottawa    Car    Company's    contract    price    and    prices 

prevailing  in  England  for : — 
18  pr.   equipment $215,949   12 

7.  4-5  in.  Howitzer  equipment 59,395   68 

We  have  already  explained  that  we  believe  the  company  have  suffered  loss  because 
of  delays  on  the  part  of  the  War  Office  in  supplying  necessary  material,  etc.,  but  we 
are  not  prepared  to  estimate  the  amount  of  that  loss  and  we  do  not  believe  that  this 
particular  method  is  the  right  one. 

10.  Summarizing  our  conclusions  on  this  claim,  we  believe  that  while  the  prin- 
ciple upon  which  it  is  based  is  wrong,  and  not  supported  either  by  the  official  record 
or  by  any  facts  within  our  knowledge;  and  while  we  agree  in  thinking  the  details  of 
the  claim  wrong  both  in  the  method  of  working  them  out  and  in  the  principle  upon 
which  that  method  is  based,  nevertheless  we  consider  the  company  has  a  good  cause  of 
complaint  and  actually  did  suffer  loss  by  reason  of  the  delays  in  manufacture  resulting 
from  the  failure  of  the  War  Office  to  furnish  promptly  the  necessary  plans,  specifica- 
tions, working  drawings  and  material;  and  that  to  some  extent  these  delays  compelled 
the  company,  through  no  fault  of  their  own,  to  manufacture  in  war  time  when  prices 
were  very  high  instead  of  in  peace  time  when  they  were  relatively  low. 

Doubtless  it  would  be  difficult  and  possibly  impracticable  to  ascertain  the  actual 
loss  sustained  by  the  company — certainly  not  without  a  thorough  examination  by 
experts  into  the  company's  books  and  all  other  material  records. 

While  we  believe  the  company  have  an  equitable  claim,  we  are  not  qualified  to  say 
if  this  imposes  any  legal  obligation  upon  the  Government.  We,  therefore,  venture  to 
express  the  opinion  that  the  settlement  of  this  claim  is  largely  a  matter  of  policy  and 
possibly  of  negotiation. 

II.  W.  BROWX,  Asst.  D.M. 

J.  A.  McCAXiN',  Director  of  Contiacts. 


TREASURY  BOARD  CORRESPONDENCE  a — 21 

SESSIONAL   PAPER  No.    1 

lies  cas  on  hii  a  demande  au  prealable,  au  sujet  desdites  commandes,  de  eoumettre  un 
etat  de  prix  qui  fut  accepte  par  le  ministere.  Dans  plusieurs  autres  cas,  la  commande 
fut  accordee  sans  qu'il  ait  ete  question  de  prix,  ceci  provenant  de  I'urgence  de  la 
situation.  Par  consequent,  la  compagnie  a  fait  tenir  au  ministere  ees  factures  basees 
sur  des  chiifres  qu'elle  a  consideres  conime  etant  a  cette  epoque  justes  et  raisonnables. 
9,  Considerant  les  sept  item  differents  qui  font  le  resume  de  la  reclamation  de  la 
oompagrnie,  nous  tenons  a  faire  les  remarques  suivantes: 

(1)  Profits   de   guerre    du   gouvernement,    1918 $101,378.47 

Nous  n'avons  a  ce  sujet  aucune  opinion  a  formuler.  Nous  croyons  qu'il  appartient 
au  gouvernement  a  decider  de  la  question. 

(2)  Machines  installfies  aux  fins  de  ces  commandes $132,751.90 

( 3 )  Cout  des  outils,  macliines-^taux,  etc 211,736 .  74 

(4)  CoQt  de  I'atelier  des  machines 4 8, 2 8 1.7 'J 

On  peut  difficilement  porter  ces  divers  montants  au  compte  du  gouvernement, 
puisque  la  phraseologie  des  etats  de  commande  stipule  expreseement  que  les  prix  in- 
diques  au  contrat  couvre  "le  cout  initial  de  I'etablissement  de  I'usine  et  de  I'installa- 
tion  des  machines  necessaires  a  cette  flu", 

(5)  Compensation  additionnelle  pour  commandes  fortuites  de  mar- 

chandises  et  d'gquipement T $70,408.50 

Nous  avons  deja  demontre  (au  dernier  paragrapbe)  que  cette  reclamation  contre 
le  gouvernement  n'est  pas  raisonnable. 

(6)  Difference  entre  le  prix  indiqu6  au  contrat  de  la  "Ottawa  Car 

Co."  et  le  prix  prfevalant  en  Angleterre  sur — 
Li'6quipement  d'un  canon   de   18 $215,949 .  12 

(7)  Li'6quipement   d'un   Howitzer    4.5" 59,395.68 

Nous  avons  deja  dit  que  nous  croyons  que  la  compagnie  a  subi  une  certaine  perte 
a  cause  des  retards  apportes  par  le  War  Office  a  fournir  les  materiaux  necessaires,  etc., 
mais  nous  ne  sommes  pas  en  position  d'estimer  le  montant  de  telle  perte  et  nous  ne 
sommes  pas  d'avis  que  cette  methode  particuliere  soit  la  meilleure  a  suivre  dans  la  cir- 
constanee. 

10.  Pour  resumer  nos  conclusions  relativement  a  cette  reclamation,  nous  croyons 
que  le  principe  sur  lequel  elle  est  basee  est  faux  sans  compter  qu'il  n'est  appuye  ni  par 
des  dossiers  officiels  ni  par  des  faits  a  notre  connaissance;  nous  croyons  aussi  que  les 
details  de  la  reclamation  sont  defectueux,  tant  a  cause  de  la  methode  utilisee  dans  leur 
expose  que  dans  le  principe  sur  lequel  s'appuye  cette  methode.  Cependant  nous  sommes 
d'avis  que  la  compagnie  a  raison  de  se  plaindre  et  qu'elle  a  reellement  subi  une  perte 
en  raison  des  retards  apportes  dans  la  fabrication,  retards  dus  a  la  negligence  du  War 
Office  a  fournir  promptement  les  plans,  devis,  dessins  et  materiaux  necessaires;  et  que, 
dans  une  certaine  mcsure,  ces  retards  ont  oblige  la  compagnie,  sans  qu'elle  en  soit  res- 
ponsable,  a  fabriqucr  en  temps  de  guerre,  c'est-a-dire  a  une  epoque  ou  les  prix  etaient 
excessivement  eleves  au  lieu  de  le  faire  en  temps  de  paix  lorsque  ces  prix  etaient  plus 
bas  sur  tous  les  articles. 

II  n'y  a  pas  a  douter  qu'il  serait  excessivement  difficile,  pour  ne  pas  dire  impos- 
sible, d'etablir  le  cliifFre  exact  de  la  perte  qu'a  subie  la  compagnie;  il  est  surtout  evident 
que  la  chose  est  impossible  a  moins  que  I'on  charge  des  experts  d'examiner  au  prealable 
et  en  detail  les  livres  de  ladite  compagnie  et  tout  autre  document  se  rapportant  aux 
transactions  en  litige. 

Nous  croyons  que  la  compagnie  presente  ici  une  reclamation  equitable,  mais  nous 
ne  sommes  pas  en  mesure  d'etablir  si  cette  reclamation  impose  sur  le  gouvernement  une 
obligation  legale  quelconque.  Par  consequent,  nous  osons  exprimer  I'oiiinion  que  le 
reglement  de  cette  reclamation  est  en  grande  partie  une  question  de  politique  et  peut- 
etre  meme  de  negociation. 

H.  W.  BEOWN,  s.-m.  adj. 

J.  A.  McCANN,  directeur  des  contrats. 


a — 22  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A,   1921 
Audit  Office,  October  6,  1921, 

Sir, — With  furtlier  reference  to  your  application  of  the  27th  ultimo  for  a  cheque 
for  $310,549.05  in  favour  of  the  Ottawa  Car  Company,  being  the  amount  authorized 
by  Order  in  Council  (P.O.  3644)  of  September  24,  1921,  "  in  full  of  claim  arising  out 
of  certain  negotiations  and  contracts  which  were  entered  into  prior  to  the  war,"  I  beg 
to  inform  you  that  I  have  made  a  rather  hurried  examination  of  the  correspondence 
and  other  papers  sent  me,  including  the  claim  prepared  by  the  Car  Company  for  the 
sum  of  $839,902.20,  and  am  of  opinion  that  neither  the  total  amount  claimed  nor  the 
smaller  one  allowed  by  Order  in  Council  ($310,549.05)  is  of  legal  obligation  on  the 
Government  and  therefore  may  not  be  paid  from  the  vote  for  Demobilization,  MilitLi 
and  Defence,  1921-22—1^0.  364  for  $6,977,380. 

In  connection  with  this  point  I  beg  to  call  your  attention  to  the  report  of  Messrs, 
Brown  and  McCann,  two  officers  of  your  own  department  immediately  connected  with 
the  transactions  in  this  claim  between  the  Car  Company  and  the  department. 

In  the  case  of  the  first  and  second  items  (a  and  &)  in  the  Order  in  Council  of 
$215,949.12  and  $59,395.68  Messrs.  Brown  and  McCann  report  as  follows:  "We  have 
already  explained  that  we  believe  the  company  has  suffered  loss  because  of  delays  on 
the  part  of  the  War  Office  in  supplying  necessary  material,  etc.,  but  we  are  not  pre- 
pared to  estimate  the  amount  of  that  loss  and  we  do  not  believe  that  this  particular 
method  is  the  right  one." 

As  to  the  third  item,  (c)  $35,204.25  the  above-named  officers  report:  "  These  inci- 
dental orders  were  many  and  various.  .  .  .  We  cannot  agree  that  the  company  is 
entitled  to  any  extra  compensation  on  these  orders  because  in  a  number  of  cases  they 
(the  Car  Company)  were  first  asked  to  submit  a  price  which  was  duly  accepted  by  the 
department.  In  many  other  cases,  the  order  was  given  without  any  price  being  men- 
tioned owing  to  the  urgency  of  the  case.  The  company  therefore  billed  the  depart- 
ment at  prices  which  presumably  they  thought  were  fair  and  reasonable  at  the  time." 

Messrs.  Brown  and  McCann  report  further :  "  Summarizing  our  conclusions  on 
this  claim,  we  believe  that  while  the  principle  upon  which  it  is  based  is  wrong  and 
not  supported  either  by  the  official  record  or  by  any  facts  within  our  knowledge;  and 
while  we  agree  in  thinking  the  details  of  the  claim  wrong  both  in  method  of  working 
them  out  and  in  the  principle  iupon  which  that  method  is  based ;  nevertheless  we  consider 
the  company  has  a  good  cause  of  complaint  and  actually  did  suffer  loss  by  reason  of 
the  delays  in  manufacture  resulting  from  failure  of  the  War  Office  to  furnish  promptl.y 
the  necessary  plans,  specifications,  working  drawings  and  material;  and  that  to  some 
extent  these  delays  compelled  the  company  through  no  fault  of  their  own  to  manu- 
facture in  war  time  when  prices  were  very  high  instead  of  in  peace  time  when  they 
were  relatively  low.  Doubtless  it  would  be  difficult  and  possibly  impracticable  to 
ascertain  the  actual  loss  sustained  by  the  company — certainly  not  without  a  thorough 
examination  by  experts  into  the  company's  books  and  all  other  material  records." 

It  seems  to  me  in  view  of  the  report  of  your  officers  from  which  I  have  quoted 
that  the  claim  of  the  Ottawa  Car  Manufacturing  Company  in  the  light  of  the  infor- 
mation at  present  before  the  department  cannot  be  justified  either  as  a  moral  or  l^al 
obligation  on  the  Government, 

I  fully  agree  with  your  departmental  officers  that  if  the  claim  is  worthy  of  favour- 
able consideration  by  the  department  and  Government  such  consideration  should  be 
given  only  after  "  a  thorough  examination  by  experts  into  the  company's  books  and 
all   other  material   records," 

So  far  as  I  can  determine  from  the  company's  own  statement  in  the  case  of  field 
carriages,  carriage  limbers,  wagon  limbers  and  ammunition  wagons  the  company  has 


TREASURY  BOARD  CORRESPONDENCE  a— 23 

SESSIONAL    PAPER   No.    1  * 

Bureau  de  l'Auditeur  general  6  octobre  1921. 

^roxsiKiR. — Ticvcnnnt  a  vntro  lottro  ilu  27  du  mois  dernier  demandant  un  cheque 
au  montant  de  $310,549.05  en  faveur  de  la  Ottawa  Car  Company,  niontant  autorise  par 
un  arrete  du  Conseil  (C.P.  3644)  en  date  du  24  septenibre  1921,  "en  paioment  coniplet 
de  toutes  reclamations  concernant  certaines  negociations  et  certains  contrats  consentis 
avant  la  guerre",  j'ai  I'honneur  de  vous  dire  que  j'ai  fait  un  examen  plutot  rapide  de 
la  correspondance  et  dcs  autres  documents  qui  m'ont  ete  envoyes,  y  compris  la  reclama- 
tion preparce  par  la  Ottawa  Car  Company  pour  la  somme  de  $839,902.20  et  je  suis 
d'avis  que  ni  ce  montant  global  ni  le  montant  plus  petit  autorise  i)ar  arrete  du  Conseil 
($310,549.05)  ne  couii)ortent  une  obligation  legale  de  la  part  de  I'Etat  et,  en  consequence, 
ne  peut  etre  paye  a  merae  le  credit,  1921-22,  No  364,  de  $6,977,380  pour  fins  de  demobi- 
lisation, Milice  et  Defense. 

A  ce  sujet,  je  me  permets  d'attirer  votre  attention  sur  le  rapport  de  MM.  Brown  et 
McCann,  deux  fonctionnaires  de  votre  ministere  intimement  meles  a  toutes  les  trans- 
actions relatives  a  cette  reclamation  entre  la  Ottawa  Car  Company  et  le  ministere. 

Quant  au  premier  et  au  deuxieme  item  (a  et  b)  de  I'arrete  du  Conseil  pour  les 
montants  de  $215,949.12  et  $59,395.68  le  rapport  de  MM.  Brown  et  MeCann  se  lit  comme 
suit:  "Nous  avons  deja  indique  que  nous  croyons  que  la  compagnie  a  encouru  une  perte 
par  suite  des  retards  du  War  OjBice  a  lui  envoyer  les  materiaux  necessaires,  etc.,  mais 
nous  n'avons  pas  I'intention  de  preparer  un  calcul  estimatif  du  montant  de  cette  perte 
et  nous  ne  croyons  pas  que  ce  soit  la  la  bonne  metliode  a  suivre." 

Quant  au  troisieme  item  (c),  celui  de  $35,204.25,  les  memes  fonctionnaires  decla- 

rent  dons  leur  rapport :  "Ces  commandes  incidentes  ont  etc  nombreuses  et  varices 

Nous  ne  pouvons  admettre  que  la  compagnie  ait  droit  a  une  compensation  quelconque 
pour  ces  commandes  parce  que  dans  un  certain  nombre  de  cas  elle,  (la  compagnie),  a 
ete  tout  d'abord  priee  de  soumettre  un  prix  que  le  ministere  a  dument  accepte.  Dans 
un  grand  nombre  d'autres  cas,  la  commande  a  ete  donnee  sans  qu'on  en  fixat  le  prix  a 
cause  de  I'urgence  du  cas.  La  compagnie  a,  en  consequence,  porte  ces  commandes  au 
compte  du  ministere  a  des  prix  que  probablement  I'on  a  cru,  alors,  justes  et  raisonna- 
bles." 

MM.  Brown  et  McCann  disent  encore  dans  leur  rapport :  "Resumant  nos  conclu- 
sions sur  cette  reclamation,  nous  croyons  que,  bien  que  le  principe  sur  lequel  cette  re- 
clamation est  basee  soit  faux  et  ne  soit  appuye  ni  par  les  documents  officiels  ni  par 
aucun  dcs  faits  portes  a  notre  connaissance;  et  bien  que  nous  croyions  que  les  details 
de  la  reclamation  soient  faux  tant  au  point  de  vue  de  la  metliode  employee  dans  la  pre- 
paration de  ces  details  qu'au  point  de  vue  du  principe  sur  lequel  est  basee  cette  metliode, 
nous  sommes  d'avis  cependant,  que  la  compagnie  a  de  bonnes  raisons  de  se  plaindre 
et  qu'elle  a  reellement  encouru  une  perte  par  suite  des  retards  du  War  Office  a  lui 
fournir  promptement  les  plans  necessaires,  les  specifications,  les  dessins  et  les  materiaux; 
et  que,  dans  une  certaine  mesure  ces  retards  ont  force  la  compagnie,  sans  qu'il  y  ait 
faute  de  sa  part,  a  fabriquer  en  temps  de  guerre  alors  que  les  prix  etaient  tres  eleves 
plutot  qu'en  temps  de  paix  alors  que  les  prix  etaient  relativement  bas. 

II  serait  sans  doute  difficile  et  peut-etre  impossible  de  calculer  exactement  la  perte 
reelle  encourue  par  la  compagnie — et  la  chose  est  certaine  si  I'on  ne  charge  des  experts 
de  faire  un  examen  complet  des  livres  de  la  compagnie  et  de  tous  les  autres  documents 
qui  s'y  rapportent." 

II  me  semble  me  basant  sur  le  rapport  de  vos  propres  employes  dont  j'ai  cite  des 
extraits,  que  la  reclamation  de  la  Ottawa  Car  Mamifacturing  Company,  a  la  lumiere 
des  renseignements  que  possede  actuellement  le  ministere,  n'oblige  aucunement  I'Etat, 
tant  au  point  de  vue  moral  qu'au  point  de  vue  legal. 

J'admets  tres  bien  avec  les  employes  de  votre  ministere  que,  si  la  reclamation 
merite  d'etre  etudiee  par  le  ministere  et  par  le  gouvernement,  cette  etude  ne  devrait  se 
faire  qu'apres  "avoir  charge  des  experts  de  faii-e  un  examen  complet  des  livres  de  la 
compagnie  et  de  tous  les  autres  documents  qui  s'y  rapportent." 


a — 24  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,   A.   1921 

been  paid  some  $130,000  or  thereabouts  in  excess  of  the  amount  to  wbicb  they  would 
be  entitled  on  the  basis  of  maximum  War  Office  prices  plus  seventy-five  per  centum 
to  cover  duty,  freight,  inspection  and  difference  in  labour  between  cost  of  labour  in 
England  and  Canada. 

It  seems  to  me  therefore  that  in  view  of  the  fact  that  it  has  not  been  established 
the  amount  asked  for  is  justly  due  and  especially  in  view  of  the  recommendation  of 
your  own  officers  for  further  investigation  and  examination  of  the  company's  claim, 
I  cannot  do  otherwise  than  to  refuse  to  pass  your  application  of  September  27th  last 
for  a  cheque  for  $310,549.05  in  favour  of  the  Ottawa  Car  Manufacturing  Company. 

I  am,  sir,  your  obedient  servant, 

WM.  KEAENS,  Asst.  A.G. 
The  Chief  Accountant,  Militia  and  Defence. 


Department  of  Finance,  October  7,  1921. 

Dear  Sir, — The  Militia  Department  have  made  requisition  to  the  Auditor 
General  for  the  iesue  of  a  cheque  amounting  to  $310,549.05  under  authority  of  Order 
in  Council  P.O.  3(>14  dated  24th  September,  1921. 

The  Auditor  General  has,  under  date  of  October  6,  refused  to  authorize  this 
payment  for  the  following  reasons:— 

"That  the  amount  asked  for  is  not  a  legal  obligation  of  the  Government  and  therefore 
may  not  be  paid  from  the  Vote  for  Demobilization,   Militia  and  Defence,   1921-22." 

The  Department  of  Militia  and  Defence  have  submitted  the  question  for  the 
d»3ision  of  the  Treasury  Board;  and  under  section  42  of  the  Consolidated  Revenue 
Act,  I  would  be  glad  if  you  would  advise  me  as  to  whether,  in  your  opinion,  there  is 
parliamentary  authority  for  such  payment. 

As  the  meeting  of  the  Treasury  Board  will  be  held  shortly,  I  would  like  to  have 
your  opinion  at  the  earliest  moment. 

I  submit  herewith  the  Malitia  and  Defence  departmental  file  on  this  account, 
and  all  other  papers  in  connection  therewith. 

Yours   truly, 

J.  C.  SAUNDERS,  D.M.F. 
The  Deputy  Minister  of  Justice. 


Department  of  Justice,  October  10,  1921. 

Dear  Sir, — Referring  to  your  letter  of  the  7th  instant  reciting  the  provisions 
of  Order  in  Council  B.C.  3644  dated  24th  September,  1921,  authorizing  payment  to 
the  Ottawa  Car  Company  of  $310,549.05,  and  asking  to  be  advised  whether  there,  is 
parliamentary  authority  for  such  payment,  I  have  the  honour  to  state  that  it  does  not 
appear  to  be  questioned  that  the  Vote  for  Demobilization,  Militia  and  Defence, 
1921-22,  would  be  properly  chargeable  with  the  payment  in  question  if  there  be  a 
legal  obligation  on  the  part  of  the  Government  to  pay,  and  I  am  of  the  opinion,  in 
view  of  the  facts  as  they  appear  in  the  reports  and  papers  on  file,  that  it  is  com- 
petent to  the  Government  to  authorize  the  payment  by  way  of  settlement  and  com- 
promise of  the  claim  submitted. 

I  may  remind  you  in  this  connection  that  in  1S97  Sir  Oliver  Mowat,  then 
Minister  of  Justice,  expressed  his  opinion  to  the  Treasury  Board  to  the  effect  that 
the   Governor   in   Council  might,   subject   to   the   answerability   of   the   Ministers  to 


TREASURY  BOARD  CORRESPONDENCE  a— 25 

SESSIONAL   PAPER  No.    1 

En  tant  que  je  puisse  le  cleterminer  d'apres  I'etat  fourni  par  la  compagnie  elle- 
meme,  la  compagnie  a  re^-u  pour  des  voituros  de  campagne,  des  brancards  de  voitures, 
des  brancards  de  chariots  et  des  chariots  de  miinitions,  une  somme  de  $130,000  ou  envi- 
ron de  plus  que  le  montant  auquel  elle  aurait  droit  si  le  calcul  etait  base  sur  les  prix 
maxima  du  War  Office  et  un  surplus  de  soixante-quinze  pour  cent  pour  les  droits,  le 
transport,  les  frais  d'inspection  et  la  difference  du  cout  de  la  main-d'oeuvre  en  Angle- 
terre  et  au  Canada. 

n  me  semble,  par  consequent  que,  puisque  I'on  n'a  pas  I'tabli  que  le  montant  de- 
mande  etait  du  en  justice  et  surtout  par  suite  de  la  reconmumdation  de  vos  ])ropres 
employes  demandant  une  nouvelle  investigation  et  un  examen  de  la  reclamation  de  la 
compagnie,  je  ne  puis  faire  autrement  que  de  refuser  d'acquiescer  a  votre  requete  du  27 
septembre  dernier  demandant  un  cheque  au  montant  de  $310,549.05  en  faveur  de  la 
Ottawa  Car  Manufacturing  Company. 

Je  suis,  monsieur,  votre  devoue  serviteur, 

Wm  KEAENS,  A.G.  adj. 
Le  Comptable  en  chef,    Milice  et  Defense. 


MiNiSTEuii  DES  Finances^  7  octobre  1921. 

Cher  monsieur^ — Le  ministere  de  la  Milice  a  fait  une  requete  a  I'Auditeur 
general  demandant  I'autorisation  d'emettre  un  cheque  au  montant  de  $310,549.05,  aux 
termes  de  I'arrete  du  conseil  C.P.  3644,  en  date  du  24  septembre  1921. 

L'Auditeur  general,  le  6  octobre,  a  refuse  d'autoriser  le  paiement  de  ce  cheque 
pour  les  raisons  suivantes : — 

"Que  le  montant  demandfi  ne  comporte  pas  une  obligation  legale  de  la  part  du  gouverne- 
ment  et,  en  consequence,  ne  pent  pas  etre  payfe  k  meme  le  credit'  pour  fins  de  demobilisation, 
Milice  et  Defense,  1921-22." 

Le  ministere  de  la  Milice  et  de  la  Defense  a  soumis  la  question  a  la  decision  de 
la  Tresorerie;  et,  aux  termes  de  Particle  42  de  la  Loi  du  Revcnu  Consolide,  je  serais 
heureux  de  savoir  si,  a  votre  avis,  ce  paiement  est  autorise  par  le  Parlement. 

Comme  la  reunion  de  la  Tresorerie  aura  lieu  sous  peu  j'aimerais  connaitre 
votre  opinion  le  plus  tot  possible. 

Je  vous  envoie  sous  ce  pli  la  liasse  des  documents  du  ministere  de  la  Milice  et  de 
la  Defense  relatifs  a  cette  question  et  tons  les  autres  documents  qui  s'y  rapportent. 

Votre    devoue, 

J.  C.  SAUNDERS,  S.-M.  des  F. 
I-«  sous-ministre  de  la  Justice. 


Mi.MSTicRE  DE  LA  JusTiCE,  10  octobrc  1921. 

Cher  monsieur, — En  reponse  a  votre  lettre  du  7  du  mois  courant  exposant  les  dis- 
positions de  I'arrete  du  Conseil  C.P.  3644,  en  date  du  24  septembre  1921,  autorisant  le 
paiement  de  $310,549.05  a  la  Ottawa  Car  Companji,  et  demandant  si  ce  paiement  etait 
autorise  par  le  Parlement,  j'ai  I'honneur  de  declarer  qu'il  semble  hors  de  doute  que 
I'on  i>ourrait  imputer  a  bon  droit  le  paiement  en  question  au  credit  de  demobilisation, 
Milice  et  Defense,  1921-22,  s'il  y  avait  obligation  legale  de  payer  de  la  part  du  gouver- 
nement,  et  je  suis  d'avis,  par  suite  des  faits  exposes  dans  les  rapports  et  les  documents 
soumis,  qu'il  appartient  au  gouvernement  d'autoriser  le  paiement  a  titre  de  reglement 
et  de  compromis  de  la  reclamation  soumise. 

Permettez-moi  de  vous  rappeler  a  ce  sujet  qu'en  1897  sir  Oliver  Mowat,  alors 
ministre  de  la  Justice,  a  exprime  son  opinion  a  la  Tresorerie  dans  ce  sens  que  le  Gou- 
verneur  en  conseil  pouvait,  les  ministres  en  etant  responsables  au  Parlement,  autoriser 


a— 26 


AUDITOR  GEXEBAUS  REPORT,  1920-1921 


12  GEORGE  V,  A.   1921 

Parliament,  authorize  payment  to  be  made  for  purposes  provided  for  by  a  general 
vote  although  no  legal  liability  existed  for  the  payment,  and  that  opinion  has  afforded 
the  foundation  for  advice  by  this  department  in  many  similar  cases. 

Papers  returned. 


The  Deputy  Minister  of  Finance. 


Yours   truly, 

E.   L.    XEW'OO^ilEE,   D.2LJ. 


Audit   Office,   October  13,   1921. 

Sir, — I  beg  to  acknowledge  the  receipt  of  the  letter  dated  October  7,  1921, 
addressed  to  you  by  Mr.  H.  W.  Brown,  Assistant  Deputy  Minister  of  Militia  and 
Defence,  in  which  he  asks  you  to  submit  to  the  Treasury  Board  for  consideration 
and  such  action  as  the  Board  may  think  fit  to  take,  the  department's  application  of 
September  27  ultimo  for  the  issue  of  a  cheque  for  $310,549.05  in  favour  of  the 
Ottawa  Car  Manufacturing  (Company,  being  "  in  full  of  claim  arising  out  of  certain 
negotiations  and  contracts  which  were  entered  into  prior  to  the  war." 

My  reasons  for  refusing  to  certify  to  the  issue  of  the  cheque  asked  for  were 
communicated  to  the  department  by  letter  of  the  6th  instant.  A  copy  of  this  letter 
is  enclosed  herewith. 

I  would  call  the  board's  attention  to  the  unique  position  of  the  department  in 
its  appeal  from  my  refusal  to  certify  to  the  issue  of  the  cheque  in  question.  The 
appeal  though  intended  to  be  for  the  purpose  of  obtaining  a  decision  over-ruling  my 
I'efusal  is  in  effect  asking  the  board  to  set  aside  or  ignore  the  recommendation  of 
the  department's  own  officers.  This  recommendation  will  be  found  in  the  report 
made  by  Messrs.  Brown  and  McCann, — the  two  officers  of  the  department  who  had 
immediate  supervision  of  the  transactions  with  the  Ottawa  Car  Company  and  should 
therefore  have  full  knowledge  of  the  negotiations  and  contracts  mentioned  in  the 
department's  application  of  the  27th  ultimo. 

Since  writing  the  department  I  have  made  further  examination  of  the  com- 
pany's claim  in  respect  of  the  two  items— (a)  and  (b)— for  $215,949.12  and  $59,395.68 
respectively,  and  I  have  found  according  to  the  basis  upon  which,  I  think,  the  calcu- 
lations should  be  made  that  instead  of  the  company  having  been  underpaid  to  the 
extent  shown  on  their  claim  they  will  be  overpaid  some  $130,000  or  thereabouts,  as 
stated  in  my  letter  to  the  department  of  the  6th  instant. 

If  the  company  are  of  opinion  that  the  basis  upon  which  this  overpayment  has 
been  determined  is  unfair  or  faulty  or  that  the  method  of  calculation  is  wrong  they 
should  be  given  an  opportunity  to  controvert  my  statement  and  verify  their  own. 

The  board  will  observe  that  Messrs.  Brown  and  McCann  are  of  opinion  that  the 
principle  upon  which  the  company's  claim  is  based  is  wrong  and  not  supported  either 
by  the  official  record  or  by  any  facts  within  their  knowledge.  In  view  of  this  opinion 
I  fully  agree  with  their  recommendation  that  before  any  amount  is  authorized  as 
compensation  for  any  losses  that  the  company  may  have  sustained  through  war  con- 
ditions, a  thorough  examination,  by  experts,  into  the  company's  books  and  all  other 
material  records  should  be  made. 

In  addition  to  the  reasons  communicated  to  the  department  in  my  letter  of  the 
6th  instant  for  refusing  to  certify  to  the  issue  of  the  cheque  asked  for,  I  am  of 
opinion  that  there  is  not  the  direct  parliamentary  appropriation  to  meet  this  claim 
contemplated  by  section  41  of  the  Consolidated  Revenue  and  Audit  Act,  chapter  24, 
R.S.C. 


TREASl'UY  liOAHn  COUliESPONDENCE  a — 27 

SESSIONAL   PAPER  No.   1 

un  paioincnt  pour  dos  fins  comprises  dans  un  credit  general  bien  qu'il  n'y  eut  aucune 
obligation  legale,  et  cette  opinion  a  servi  de  base  aux  conseils  donnes  par  ce  niinistere 
dans  un  grand  nombre  de  cas  du  meme  genre. 

•lo  A'ous  retourne  les  documents,  . 

Votre    devoue, 

E.  L.   XKWCOMBE,  S.-M.  J. 
Le  sous-niinistre  dcs  Finances.  • 


Bureau  de  l'Auditeuii  general,  13  octobre  1921. 

Monsieur, — J'ai  I'bonneur  d'accuscr  reception  de  la  Icttre  qu'a  la  date  du  7  octobre 
1921  vous  a  adressee  M.  H.  W.  Bro^\^l,  sous-niinistre  adjoint  de  la  Milice  et  de  la  De- 
fense et  dans  laquello  il  a'ous  deniande  de  souniettre  a  la  Tresorerie  pour  qu'elle  en 
fasse  I'etude  et  qu'elle  prenne  les  mesures  qu'elle  jugera  a  propos  de  prendre,  la 
requete  du  ministere  en  date  du  27  septembre  dernier  demandant  I'autorisation 
d'emettre  un  cheque  au  montant  de  $310,549.05  en  faveur  de  la  Ottaxoa  Car  Manufac- 
turing Company,  a  titro  de  "paiement  complet  de  toutes  reclamations  concernant  cer- 
taines  negoeiations  et  certains  contrats  consentis  avant  la  guerre". 

Les  raisons  de  nion  refus  d'approuver  remission  du  cheque  en  question  ont  ete 
transmises  au  ministere  dans  ma  lettre  du  6  du  mois  courant.  Je  vous  envoie  sous 
ce  pli  une  copie  de  cette  lettre. 

Je  me  permettrai  d'attirer  I'attention  de  la  Tresorerie  sur  la  position  unique  que 
prend  le  ministere  par  suite  de  son  appel  de  mon  refus  d'approuver  I'emission  du 
cheque  en  question.  Cet  appel,  bien  que  I'intention  premiere  soit  d'obtenir  une  deci- 
sion rcnversant  mon  refus,  a  en  realite  pour  effet  de  demander  a  la  Tresorerie  de 
mettre  de  cote  ou  d'ignorer  la  rceommandation  dcs  propres  employes  du  ministere.  On 
trouvera  cette  rceommandation  dans  le  rapport  fait  par  MM.  Brown  et  McCann,  les 
deux  employes  du  ministere  qui  ont  conduit  toutes  les  transactions  avec  la  Ottawa  Car 
Company  et  qui,  par  consequent,  devraient  etre  parfaitement  au  courant  de  toutes  les 
negoeiations  et  de  tons  les  contrats  mentionnes  dans  la  requete  du  ministere  en  date 
du  27  du  mois  dernier.  • 

Depuis  que  j'ai  ecrit  au  ministere  j'ai  continue  a  etudier  les  item  (a)  et  (b)  de  la 
reclamation  de  la  compagnie  pour  des  montants  rcspectifs  de  $215,949.12  et  $59,395.68, 
et  j'ai  constate,  d'aprcs  les  donnees  sur  lesquelles,  a  mon  avis,  doivent  etre  bases  ces 
calculs,  que  la  compagnie,  au  lieu  de  ne  pas  avoir  touche  assez  d'argent,  comma  I'indi- 
que  sa  reclamation.  >e  trouvera  a  avoir  touche  un  surplus  de  $130,000  ou  environ' 
comme  je  I'ai  declare  dans  la  lettre  que  j'ai  adressee  au  ministere  le  6  du  mois  courant. 

Si  la  compagnie  est  d'avis  que  la  base  qui  a  servi  a  determiner  ce  surplus  est  injuste 
ou  defectueuse  ou  que  la  methode  employee  pour  faire  ce  calcul  est  fausse,  on  doit  lui 
permcttre  de  refuter  men  calcul  et  de  faire  valoir  le  sien. 

La  Tresorerie  remarquera  que  MM.  Brown  et  McCann  sont  d'avis  que  le  principe 
sur  lequel  est  basee  la  reclamation  de  la  compagnie  est  faux  et  n'est  appuye  ni  par  les 
documents  officiels  ni  par  les  faits  portes  a  sa  connaissance.  Par  suite  de  cette  opinion 
j'approuve  parfaitement  leur  rceommandation  voulant  qu'avant  d'autoriser  un  mon- 
tant quelconque  a  titre  de  compensation  pour  la  perte  que  la  compagnie  aurait  pu 
encourir  du  fait  de  la  guerre,  il  faudrait  faire  faire,  par  des  experts,  un  examen  com- 
plet des  livres  de  la  comiiagnie  et  de  tons  les  documents  qui  se  rapjjortent  a  cette 
question. 

Outre  les  raisons  cxposees  au  ministere  dans  ma  lettre  en  date  du  6  du  present 
mois  montrant  men  refus  d'approuver  I'emission  du  cheque  demande,  je  suis  d'avis 
qu'il  n'existe  aucun  credit  directement  approuve  par  le  Parlement  en  vue  du  paiement 
de  eette  requete.  conformement  aux  exigences  de  Particle  41  de  la  Loi  du  Revenu 
consolide  et  de  I'audition,  chapitre  24,  S.R.C. 


a — 28  AUDITOR  GENERALS  REPORT,  1920-1921 

12  GEORGE  V,   A.   1921 

I  think  the  board  will  find  on  enquiry  that  it  has  been  the  practice  in  cases  of 
allowances  authorized  by  Orders  in  Council  or  of  claims  not  of  legal  obligation  on 
the  Government  to  obtain  the  sanction  of  Parliament  before  payment  by  special  pro- 
vision in  the  Supply  Bill. 

Vote  555  in  the  Supply  Bill  of  the  current  fiscal  year  by  which  provision  has 
been  made  to  pay  $278,&49.60  to  J.  T.  and  ^.  P.  Davie,  balance  due  on  their  contract 
for  Champlain  dock,  is  a  case  in  point. 

Apart  from  the  absence  of  the  necessary  parliamentary  authority,  I  am  of 
opinion  the  claim  of  the  Ottawa  Car  Company  is  net  justly  due,  not  being  of  legal 
obligation  on  the  Government. 

If  the  company  have  a  claim  for  compensation  for  losses  in  connection  with  the 
orders  received  from  the  ^Militia  Department,  and.  which  they  can  show  were  due  to 
war  conditions,  then  it  seems  to  me  the  amount  of  these  losses  should  be  ascertained 
in  the  manner  suggested  by  Messrs.  Brown  and  McCann  and  the  sanction  of  Parlia- 
ment obtained  for  this  amount  before  making  payment. 

My  refusal  to  certify  to  the  issue  of  the  cheque  in  question  is  based  on  sections 
41,  4-2  and  43  of  chapter  24,  E.S.C. 

I  return  herewith  all  papers  and  statements  sent  me. 

I  am,  sir,  your  obedient  servant, 

WM.  KEAENS,  Assi.  A.  G. 
The  Deputy  Minister  of  Finance. 


Audit    Office,    October    13,    1921. 

Sir, — In  connection  with  the  letter  respecting  the  application  of  the  Militia  and 
Defence  for  a  cheque  of  $310,549.05  in  favour  of  the  Ottawa  Car  Company,  I  append 
hereto  the  statement  on  which  I  have  arrived  at  the  overpayment  of  $133,019.44 
referred  to  in  my  letter. 

I  am,  sir,  your  obedient  servant, 

•        WM.  KEARNS,  Asst.  A.G. 
The   Secretary   of   the   Treasury   Board. 


Statement    of    Estimated    Oveitiayment    on    Basis    of    Proposed    Neic     Scale. 

The  claims  of  the  Company  which  have  been  allowed  under  the  Order  in  Council,  and 
which   made   up   the   total,   are   as   follows : — 

(a)  Difference  in  average  prevailing  prices  between  Great 
Britain  and  Canada  for  18  pounder  equipment  during  the 
years  1914  to  1918,  as  per  statement  from  the  War  Office 
to    which    has   been    added    freight,    duty   and    40    per    cent 

additional $215,949   12 

(b)  Difference  in  average  prevailing  prices  as  between  Great 
Britain  and  Canada  for  the  years  1914  to  1918 — 4-5  How- 
itzer equipment,  as  per  statement  from  War  Office,  to 
which    has    been    added    freight,    duty    and    40    per    cent 

additional 59,395   68 

(c)  Fifty   per    cent   allowance    on    incidental    orders    of    stores, 

parts,     and    auxiliary    equipment 35,204   25 

Total $310,549   05 

Of  these,  the  first  two  are  based  upon  the  same  general  principles  and  the  total  is 
arrived  at  by  taking  the  average  of  the  highest  price  paid  by  the  War  Office  for  each  of  the 
years,  1914  to  1918,  for  a  unit  of  the  different  vehicles  and  multiplying  it  by  the  total 
deliveries,  regardless  of  the  date  upon  which  delivery  was  made,  and  adding  thereto  75 
per    cent. 

The  solicitor  who  is  acting  for  the  Company  stated  in  his  letter  of  November  22,  1920, 
that  "The  Company  was  desirous  of  laying  its  claim  before  the  Department,  based  upon 
the  cost  in  England  during  the  different  periods  of  production  plus  freight,   duty  and  all  other 


TREAUVRY  BOARD  CORRESPONDE'NCE  a— 29 

SESSIONAL   PAPER  No."1 

Je  crois  que  la  Tresorerie  constatora,  apres  enquete,  que  la  pratique  a  toujour3  ete, 
dans  les  cas  d'allocations  autorisees  par  avrotes  du  consell  ou  dans  les  cas  de  reclama- 
tions ne  comportant  pas  une  oh]ip:ation  It'g-nle  de  la  part  du  Gouverncment,  d'obtenir 
la  sanction  du  Parlement  avant  d'en  faire  le  paicnicnt,  en  inserant  une  clause  sppcialo 
dans  le  Bill  dcs  subsides. 

Le  credit  555,  du  Bill  dcs  subsides  pour  I'exercice  courant  aux  termes  duquel  a  ete 
autorise  le  paiement  de  $278,349.00  a  J.  T.  et  M.  P.  Davis,  pour  balance  de  compte  due 
eur  leur  contrat  concernant  le  bas^sin  de  radoub  Champlain,  est  un  exemple  a  ce  eujet. 

Outre  le  manque  d'autorisatiou  parlementaire,  je  suis  d'avis  que  la  reclamation  de 
la  Ottawa  Car  Manufacturing  Compani/  n'est  pas  justement  due,  ne  comportant  pas 
luie  obligation  legale  de  la  part  de  I'Etat. 

Si  la  compagnie  a  droit  a  une  reclamation  a  titre  de  compensation  pour  des  pertes 
encourues  relativement  aux  commandes  revues  du  ministere  de  la  Milice  et  si  elle  peut 
etablir  que  ces  pertes  sont  dues  aux  conditions  de  guerre,  il  me  semble,  dans  ce  cas, 
que  le  montant  de  ces  pertes  devrait  etre  etabli  de  la  maniere  recommandee  par  MM. 
Brown  et  McCann  et  que  Ton  devrait  obtenir  la  sanction  du  Parlement  pour  ce  mon- 
tant avant  d'en  faire  le  paiement. 

Mon  refus  d'approuver  I'emission  du  cheque  en  question  est  base  sur  les  articles  41, 
42  et  43  du  chapitre  24,  S.E.C. 

Je  vous  retourne  sous  ce  pli  tous  les  documents  et  les  etats  que  vous  m'avez 
envoyes. 

Je  suis,  monsieur,  votre  obeiesant  serviteur, 

Le  sous-ministre  des  Finances.  Wm  KEARISTS,  A.G.  adj. 


Bureau  de  l'Auditeur  General,  13  octobre  1921. 

Monsieur, — A  propos  de  la  lettre  concernant  la  requete  du  ministere  de  la  ^lilice 
et  de  la  Defense  demandant  I'einission  d'un  cheque  de  $310,549.05  en  faveur  de  la 
Ottawa  Car  Company,  j'annexe  a  la  presente  lettre  le  calcul  sur  lequel  je  me  suis  base 
pour  determiner  I'exoedent  de  solde  de  $133,019.44  mentionne  dans  ma  lettre. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 
Le  secretaire  de  la  Tresorerie.  Wm  KEARNS,  A.G.  adj. 


Stat  indiqjiant  le  montant  surpaye  estime  d'apris  la  base  de  la  no2cvelle  ichelle  projet^e 

Le.s  rechimations  dc  la  compaffnie  qui  out  6t6  approuvfies  par  un  dficret  du   Consell  et  qui 
ont  form6  le  total  sont  les  suivantes : 

(o)  Difference  dans  la  moyenne  des  prix  en  vigueur  en  Crande-Bre- 
tagne  et  au  Canada  pour  I'^quipement  de  pi&ces  de  18  livres 
pendant  les  ann^es  1914  a  1918  d'apris  I'fetat  fourni  par  le 
War  Office  et  auquel  on  a  ajoutfi  le  transport,  les  droits,  et 
40%  en  plus $215,949.12 

(6)  Difference  dans  la  moyenne  des  prix  en  vigueur  en  Grande-Bre- 
tagne  et  au  Canada  pour  les  ann^es  1914  a,  1918 — pour  equi- 
penioiit  liowitzer  4. .5  d'aprds  I'Stat  fourni  par  le  War  Office 
auquel  on  a  ajoutS  le  transport,   les  droits  et  40%   en  plus..        59,395.68 

(c)    Allocation  de  50%  pour  commandes  impr^vues  pour  materiel,  ac- 

cessoires  et  6qulpement  auxiliaire 25,204  .  25 


Total $310,549.05 

Le.s  deux  premieres  de  ces  reclamations  ont  616  regimes  en  se  basant  sur  les  mcmes  prin- 
clpes  generaux  et  on  est  arrive  au  total  en  prenant  la  moyenne  des  plus  hauts  prix  payes  par 
le  War  Office  durant  chacune  des  annees  de  1914  3,  1918  pour  une  unite  des  differents  v6hicules 
et  en  multipliant  ce  chiffre  par  le  total  des  livraisons,  sans  tenir  compte  de  la  date  desdites 
llvraisons  et  en  y  ajoutant  75%. 

L'avocat  qui  represente  la  compagnie  disait  dans  sa  lettre  du  22  novembre  1920  que  "la 
compagnie  desirait  soumettre  au  minist&re  sa  reclamation  basee  sur  le  coflt  en  vigueur  en  An- 
gleterre  pendant   les  differentes  periodes   de   production,    plus   le    transport,    les   droits   et   toutes 


a — 30  AUDITOR  GENERAUS  REPORT,  1920-1921 

12  GEORGE  V.  A.   1921 

charges,  and  40  per  cent  additional."  And  in  his  letter  of  January  3,  1921,  he  asks  to  be 
"furnished  with  figures  showing  the  highest  price  paid  for  the  18-pounder  and  Howitzer 
equipment,  which  is  the  subject  matter  of  the  case,  during  the  years  1914,  1915,  1916,  1917, 
1918  and  1919."  These  figures  were  furnished  with  the  exception  of  1919,  which  were  not 
available. 

The  method  of  taking  the  average  of  the  highest  price  during  the  five  years  above 
stated  and  applying  it  to  deliveries  which  were  wholly  made  before  1916,  or  to  deliveries 
none  of  which  were  made  until  1920,  is,  in  my  opinion,  an  improper  method  of  arriving  at 
a  just  result.  For  instance,  taking  the  first  item  of  84  field  carriages  for  IS  pounder  equip- 
ment, 36  of  which  were  ordered  in  1911  and  48  in  1914,  and  were  delivered:  6  in  1914,  30 
in  1915,  and  the  balance  in  1916,  and  there  were  no  deliveries  of  this  equipment  after  that 
date;  and  taking  another  item  of  field  carriages  for  4-5  Howitzer  equipment,  of  which  52 
were  ordered  prior  to  1914  and  the  deliveries  were:  1  in  1918,  2  in  1919,  30  in  1920,  and  at 
the  time  the  claim  was  made  there  were  19  yet  to  be  delivered.  The  allowance  of  75  per 
cent  added  to  the  average  maximum  price  paid  by  the  War  Office  appears  to  be  made  up 
of  22 i  per  cent  for  duty,  12 J  per  cent  for  freight,  packing,  cartage,  inspection,  etc.,  and  40 
per  cent  for  the  difference  in  wages  paid  in  England  and  Canada,  and  in  making  up  the 
calculations  the  40  per  cent  of  difference  in  labour  has  been  calculated  upon  the  entire 
amount,  and  there  is  nothing  in  the  papers  to  indicate  what  portion  of  the  cost  is  wages 
and  v%-hat  portion  is  material.  Taking  the  maximum  prices  quoted  by  the  War  Office  during 
the  year  in  which  the  delivery  was  made,  with  the  exception  of  the  deliveries  of  1919  and 
1920,  and  using  the  price  paid  in  1918  for  these  two  years  and  adding  the  75  per  cent  for 
duty,  etc.,  the  company  would  be  entitled  to  the  sum  of  $2,615,604.50,   made  up   as  follows: — 

18    POUNDER  EQUIPMENT 

Field  Carriages — 

6  delivered   in   1914   at   £650,   plus   75   per   cent,    £6,825-0-0..     ..  $   33,215   00 

30   delivered   in   1915   at   £880,   plus   75   per  cent,    £46,200-0-0..     ..  224,840   00 

48   delivered  in  1916  at  £834,  plus  75  per  cent,  £70,056-0-0 340,939   20 

Limbers,  Carriage — 

30  delivered  in  1914  at  £222,  plus  75  per  cent,  £11,655-0-0 56,720   99 

48  delivered  in  1916  at  £190,  plus  75  per  cent,  £15,960-0-0 77.672   00 

150  delivered  in  1919  at  £135,  plus  75  per  cent,   £35,437-10-0..    ..  172,462   50 
Limbers,  Wagon — 

36   delivered  in  1914  at  £240,  plus   75  per  cent,   £15,120-0-0..    ..  73,584   00 

36   delivered  in  1915  at  £260,  plus  75  per  cent,  £16,380-0-0 79,716   00 

4S   delivered  in  1916  at  £215,  plus  75  per  cent,  £18,060-0-0 87,892   GO 

186  delivered  In  1917  at  £145,  plus  75  per  cent,   £47,197-10-0..    ..  229,694   50 

162   delivered  in  1918  at  £135,  plus  75  per  cent,  £38,272-10-0..    ..  186,259   50 
Ammunition  Wagons — 

12   delivered  in  1914  at  £248,  plus  75  per  cent,  £5,208-0-0 25,345   60 

60  delivered  in  1915  at  £281,  plus  75  per  cent,  £29,505-0-0 143,591   00 

96   delivered  in  1917  at  £131,  plus  75  per  cent,  £22,008-0-0 107,105   60 

206  delivered  in  1918  at  £131,  plus  75  per  cent,  £47,225-10-0 229,830   76 

94   delivered  in  1919  at  £131,  plus  75  per  cent,  £21,549-10-0..    ..  104,874   23 

4.5    HOWITZEHl    EQUIPMENT 

Field  Carriages — 

1  delivered  in  1918  at  £846,  plus  75  per  cent,  £1,480-10-0 7,205  10 

2  delivered   in   1919   at   £846,   plus    75   per   cent,    £2,961-0-0..     ..  14,410  20 
30  delivered  in  1920  at  £846,  plus  75  per  cent,  £44,415-0-0 216,153  00 

Limbers,  Carriage — 

52  delivered  in  1920  at  £152,  plus  65  per  cent,  £13,832-0-0 67,315   72 

Limbers,  Wagon — 

100  delivered  in  1920  at  £129,  plus  75  per  cent,  £22,575-0-0 109,865   00 

Ammunition  Wagons — 

20  delivered   in   1920   at    £158,    plus   75    per   cent,    £5,530-0-0..     ..  26,912   66 


$2,615,604  56 

The  Company  has  been  paid,  under  the  rates  allowed   by   the   Department   of  Militia   and 
Defence,  the  sum  of  $2,748,624,  as  follows: — 

18    POUNDBIR  EQUIPMENT 

84  field  carriages,  at  $5,250 $441,000  00 

228  limbers,  carriage,  at  $1,535 349,980  00 

468    limbers,   wagon,   at   $1,595 746^460  00 

468  ammunition  wagons,  at  $1,680 786^240  00 

4.5    HOWITZER  EQUIPMENT 

33    field   carriages,   at   $6,000 198,000  00 

52   limbers,  carriage,  at   $1,312 68,224  00 

100    limbers,    wagon,    at    $1,274 127,400  00 

20  ammunition  wagons,  at  $1,566 31,320  00 


$2,748,624   00 


TREAf?URY  BOA  Iff)  roith'KffPONDFJNCE  a — 31 

SESSIONAL   PAPER  No.   1 

autres  impositions  et  40%  en  pins."  Kt  cnsuiie  daiis  sa  lettrc  du  3  Janvier  1921  il  dcmande  de 
lui  "comniiiniqner  les  cliiffres  indifiuaiit  le  plus  liaut  prix  pay6  pour  Sriuipement  de  i)l$ces  de  IS 
Ilvres  et  Howitzer  qui  constitue  le  point  en  litige,  pendant  les  ann^es  1914,  1915,  1916,  1917, 
1918  et  1919."  Ces  chifEres  ont  6t6  communiques  excepts  pour  I'ann^e  1919  vu  qu'ils  n'ont  pu 
§tre  trouvfis. 

La  m^thode  qui  consiste  a,  prendre  la  nioyenne  du  plus  haut  prix  pendant  les  cinq  annfies 
susdites  et  -k  I'appliquer  aux  livraisons  tiui  ont  toutes  ^t6  effcctuees  avant  I'annte  1916,  ou  aux 
livraisons  qui  n'ont  pas  6t§  faites  avant  11)20,  est,  d'aprSs  moi,  une  mauvaise  m6tliode  pour  arri- 
ver  Jl  un  juste  r^sultat.  Par  exemple,  si  nous  prenons  I'item  de  84  wagons  de  campagne  pour 
r^quipement  dcs  pieces  de  1 8  livres,  dont  36  ont  6te  commandfis  en  1911  et  48  en  1914  et  ont 
6t6  livrfis :  6  en  1914,  30  en  1915  et  la  balance  en  1916,  nous  constatons  qu'il  n'y  a  pas  eu  d'autre 
livraison  de  cet  gquipenicnt  depuis  cette  date  ;  et  si  nous  pronons  un  autre  item,  celui  des  wagons 
de  canijiaKiie  pour  I'LHiiiiiicmenl  Howiizer  4..'>,  dont  52  ont  Ct6  commandos  avant  1914  et  qui  ont 
6t6  livres:  1  en  1918,  2  en  1919,  30  en  1920,  et  11  y  en  avait  encore  19  k  livrer  (luand  la  recla- 
mation a  6t6  faite.  L'allocation  de  75%  ajout^e  au  prix  maximum  moyen  pay6  par  le  War  Olfice 
semble  avoir  6t6  composCe  comme  suit:  22i%  pour  les  droits,  12i%  pour  le  transport,  I'empa- 
quetage,  le  halage,  I'inspection,  etc.,  et  40%  pour  la  difference  entre  les  salaires  payfes  en  Angle- 
terre  et  au  Canada,  et  en  faisant  le  calcul,  les  40%  de  difference  dans  la  main-d'ceuvre  ont  6t6 
calcules  en  tenant  compte  du  cout  total  et  il  n'y  a  rien  d.ans  les  documents  pour  indiquer  quelle 
portion  du  cout  est  attribuable  k  la  main-d'ceuvre  et  tiuelle  portion  est  attribuable  au  materiel. 
Eh  prenant  le  prix  maximum  cote  par  le  War  Office  pendant  I'annee  durant  laquelle  la  livraison 
s'est  faite,  exception  faite  des  livraisons  de  1919  et  1920,  et  utilisant  le  prix  paye  en  1918  pour 
ces  2  annees  et  ajoutant  75%  pour  droits,  etc.,  la  compagnie  aurait  droit  k  la  somme  de  $2,615.- 
604.50  comme  suit: 

iSquipement   18    I-;VRES 
Voitures  de  campagne — 

6  livrees  en  1914  k  £650  plus  75%-,   £6825-0-0 $   33,215  00 

30  livrees  en  1915   k  £880  plus  75%,   £46200-0-0 224,840   00 

48  livrees  en   1916  k  £834  plus  75%,   £70056-0-0 340,939   20 

Brancards,   voitures — 

30   livres  en  1914  k   £222   plus  75%,   £11655-0-0 56,720   99 

48  livres  en   1916  k  £190   plus  75%,   £15960-0-0 77,672   00 

150  livres  en  1919  k  £135   plus  75%,   £35437-10-0 172,462   50 

Brancards,    chariots — 

36   livres  en  1914  k  £240  plus   75%,   £15120-0-0 73,'584   00 

36  livres  en   1915  k  £260   plus  75%,   £16380-0-0 79,716   00 

48  livT-es  en  1916  k  £125  plus  75%,   £18060-0-0 87,892   00 

186   livres  en  1917  k  £145   plus  75%,   £47197-10-0 229,694   50 

162  livres  en  1918  k  £135  plus  75%,   £38272-10-0 186,259  50 

Chariots   de   munitions — 

12    livres  en   1914   k   £248   plus   75%,    £5208-0-0 25,345   60 

60   livres  en   1915   k   £281   plus   75%,    £29505-0-0 143,591   00 

96  livres  en   1917  k  £131   plus  75%,   £22008-0-0 107,105   60 

206   livres  en  1918  k  £131   plus  75%,   £47225-10-0 229,830   76 

94  livres  en   1919   k  £131   plus  75%,   £21549-10-0 104,874   23 

4.5    ISQUIPEMENT    HOWITZEK 

Voitures  de  campagne — 

1  livree  en   1918  k  £846  plus  75%,   £1480-10-0 7,205   10 

2  livrees  en  1919  k  £846  plus  75%,    £2961-0-0 14,410   20 

30  livrees  en  1920  k   £846   plus  75%,   £44415-0-0 216,153   00 

Brancards,   voitures — 

52   livres  en   1920  k  £152  plus  65%,,   £13832-0-0 67,315  72 

Brancards,  chariots — 

100   livres  en   1920   k   £129   i)kis  75%.,    £22575-0-0 109,865   00 

Chariots  de  munitions — 

20   livres  en    1920    a    £15S    plus    75%,    £.-)530-0-0 26,912   66 

$2,615,604   56 

On  a  paye  k  la  compagnie.  d'apr^s  les  taux  du  minist^re  de  la  Milice  et  de  la  Defense  la 
somme  de  $2,748,624  comme  suit: 

ftQUIPEMENT   18    LIVRES 

84    voitures    de    campagne    k    $5,250 $441,000   00 

228  brancards  de  voitures  k  $1,535 349,980  00 

468  brancards  de  chariots  k  $1.595 746,460   00 

468  chariots  de  munitions  k  $1,680 786,240   00 

4.5    fiQUIPEMENT    HOWITZER 

33  voitures  de  campagne  k  $6,000 1 98.000  00 

52  brancards  de  voitures  a  $1.312 68,224    00 

100  brancards  de  chariots  k  $1,274 127,400   00 

20  chariots  de  munitions  k  $1.566 31,320   00 

$2,748,624   00 


a — ^32  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1921 

It,  therefore,  appears  that,  based  upon  the  company's  own  claim  to  be  paid  at  the  pre- 
vailing rate  paid  by  the  War  Office  and  adding  to  this  the  22|  per  cent  for  duty,  12J  per 
cent  for  freight,  packing,  etc.,  and  4  0  per  cent  upon  the  whole  cost  for  the  difference  in 
wages,  they  have  already  received  $133,019.44  more  than  these  rates  would  entitle  them  to. 

The  third  item  in  the  Order  in  Council  of  $35,204.25  for  50  per  cent  allowance  on  the 
incidental  orders  of  stores,  parts  and  auxiliary  equipment  is  not  supported  by  any  state- 
ment whatever  to  show  how  the  original  amount  of  $70,408.50  was  arrived  at,  nor  are  there 
any  papers  Qr  statements  to  show  what  the  British  prices  were  at  the  time  the  goods  were 
delivered   and   what   prices   were   paid   to   the   company    for   the    deliveries. 


Tre.\.sur^    Board     October    21,    1921. 

Dear  Sir, — At  a  meeting  of  the  Treasury  Board  held  on  the  17th  instant  the 
objections  of  the  Assistant  Auditor  General  to  the  payment  of  the  sum  of  $310,945.05 
to  the  Ottawa  Car  Manufacturing  Company  from  the  vote  for  demobilization  purposes, 
1921-22,  as  set  out  in  his  letter  of  the  13th  instant,  was  submitted  for  consideration. 

I  am  herewith  forwarding  to  you  the  minute  of  the  Treasury  Board  founded 
thereon,  the  Board  being  of  the  opinion  that  the  amount  authorized  by  the  Order  in 
Council  of  the  24th  September  last,  B.C.  3644,  should  be  paid  to  the  company,  and 
they  therefore  over-ruled  the  objections  as  taken  by  the  Assistant  Auditor  General. 
Copy  of  Justice  opinion  enclosed. 

Yours  truly, 

J.   C.   SAUNDERS,   Secretary  Treasury  Board. 
The  Auditor  General. 


Treasury  Board  Minute,  Octoher  17,  1921 

The  Board  had  under  consideration  the  objections  raised  by  the  Assistant  Auditor 
General  to  the  payment  of  the  sum  of  $310,945.05  to  the  Ottawa  Car  Manufacturing 
Company  from  the  Vote  for  Demobilization  purposes  1921-22;  such  payment  having 
been  authorized  under  the  authority  of  P.C.  3644,  dated  24th  September,  1921. 

The  objections  of  the  Assistant  Auditor  General,  as  set  out  in  his  letter  of  the 
13th  October,  1921,  to  the  Secretary  of  the  Treasury  Board,  are  taken  under  the 
provisions  of  sections  41,  42  and  43  of  the  Consolidated  Revenue  and  Audit  Act. 

The  Board  had  also  under  consideration  an  opinion  of  the  Deputy  Minister  of 
Justice    as    follows : — 

"I  am  of  opinion,  in  view  of  the  facts  as  they  appear  in  the  reports  and  papers  on  file, 
that  it  is  competent  to  the  Government  to  authorize  the  payment  by  way  of  settlement  and 
compromise  of  the  claim   submitted." 

The  Deputy  Minister  of  Justice  calls  attention  in  this  connection  that  in  1897 
Sir  Oliver  Mowat,  then  Minister  of  Justice,  expressed  his  opinion  to  the  Treasury 
Board  to  the  effect  that  the  Governor  in  Council  might,  subject  to  the  answerability 
of  the  Ministers  to  Parliament,  authorize  payment  to  be  made  for  purposes  provided 
for  by  a  general  vote  although  no  legal  liability  existed  for  the  payment;  and  that 
opinion  has  afforded  the  foundation  for  advice  by  his  department  in  many  similar 
eases. 

The  Board  had  also  under  consideration  a  further  reference  under  date  of  13th 
October,  1921,  submitted  by  the  Assistant  Auditor  General  to  the  Secretary  of  the 
Treasury  Board,  submitting  a  statement  on  which  he  arrived  at  an  amount  of  over- 
payment of  some  one  hundred  and  thirty  thousand  dollars  referred  to  in  his  submis- 
sion to  the  Treasury  Board;  and  also  a  memorandum  thereon  dated  18th  October, 
1921,  from  Messrs.  H.  W.  Brown,  Acting  Deputy  Minister  of  Militia  and  Defence, 


TREASURY  BOARD  CORRESPONDENCE  a— 33 

SESSIONAL   PAPER  No.    1 

Par  consequent,  il  sembleralt  qu'en  s'appuyant  sur  la  propre  reclamation"  de  la  compa^ie 
qui  demande  d'etre  pay6e  d'aprSs  les  prix  courants  pay6s  par  le  War  OfTice  en  y  ajoutant  les 
22i%  pour  les  droits,  12J%  pour  empaquetage,  transport,  etc.,  et  40%  du  coQt  total  pour  la  dif- 
ference des  salaires,  la  compagnie  a  d6ja.  regu  $133,019.44  de  plus  que  le  montant  auquel  elle 
aurait   droit  d'aprc's  ct-s  memos  prix. 

Le  trolsi^me  Item  contenu  dans  le  d6cret  du  Conseil  pour  $35,204.25  repr6scntant  I'allocatlon 
de  50%  pour  commandes  imprfivues  pour  materiel,  accessoires  et  6quipement  auxiliaire  n'est  pa.s 
appuye  par  un  etat  quelconque  de  nature  S.  demontrer  comment  on  est  arrive  au  montant  ori- 
ginal de  $70,408.50  ;  ni  peut-on  trouver  des  documents  ou  des  etats  indiquant  quels  etaient  les 
prix  britanniques  dans  le  temps  que  ces  marchandises  ont  et6  livrecs  et  tiuels  prix  ont  et6  pay6s 
i\  la  compapnie  qui  en  a  fait  la  livraison. 


Conseil  de  la  Tkesorerie,  le  21  octobre  1921. 

Monsieur, — A  une  reunion  du  Conseil  de  la  Tresorerie  tenue  le  17  courant  les 
objections  de  I'Auditeur  general  adjoint  au  paiement  de  la  somme  de  $310,945.05  a  la 
Ottawa  Car  Manufacturing  Company  a  meme  le  credit  aux  fins  de  demobilisation 
1921-22,  telles  qu'exposees  dans  sa  lettre  du  13  courant,  ont  ete  mises  a  I'etude. 

Ci-joint  je  vous  transmets  les  minutes  de  la  reunion  du  Bureau  de  la  Tresorerie  (lui 
s'y  rapportent,  le  bureau  etant  d'opinion  que  le  montant  autorise  par  le  decret  de  I'exe- 
•mtif  du  24  septembre  dernier  C.P.  3644  devrait  etre  paye  a  la  compagnie  et  lee  mem- 
bres  du  bureau  ont  rejete  les  objections  soumises  par  I'auditeur  general  adjoint.  Ci- 
inclus  copie  de  I'opinion  du  ministere  de  la  Justice. 
Bien  a  vous, 

J.  C.  SAUNDERS,  Secretaire,  Bureau  de  la  Tresoreru'. 
L'Auditeur  General. 


Minutes  du  Conseil  de  la  Tresorerie,  le  11  octohre  1921 

La  Tresorerie  a  mis  a  I'etude  les  objections  soulevees  par  I'auditeur  general  ad- 
joint contre  le  paiement  de  la  somme  de  $310,945.05  a  la  Ottawa  Car  Manufacturing 
Company  a  meme  le  credit  aux  fins  de  demobilisation  1921-22;  lequel  paiement  avait 
I'te  autorise  sous  I'autorite  du  C.P.  3644  date  le  24  eeptcmbre  1921. 

Les  objections  de  i'auditeur  general  adjoint  telles  qu'exposees  dans  sa  lettre  du  13 
octobre  1921  au  secretaire  du  Conseil  de  la  Tresorerie  sont  motivees  par  les  articles  41, 
42  et  43  de  la  Loi  du  revenu  consolide  et  de  I'audition. 

Le  Conseil  a  aussi  devant  lui  I'opinion  du  sous-ministre  de  la  Justice  qui  s'exprinie 
oomme  suit : 

"Je  suis  d'opinion,  vu  les  faits  tels  qu'ils  paraissent  dans  les  rapports  et  documents  depose.s, 
«iue  le  gouvernement  peut  autoriser  le  paiement  sous  forme  de  rdglement  et  de  compromis  de  la 
reclamation   soumise." 

Le  sous-ministre  de  la  Justice  fait  remarquer  eous  ce  rapport  qu'en  1897  Sir  Oliver 
Mowat,  alors  ministre  de  la  Justice,  exprima  son  opinion  au  Conseil  de  la  Tresorerie 
a  I'effet  que  le  Gouvemeur  en  Conseil  peut,  sujet  a  la  responsabilite  des  ministres  au 
Parlement,  autoriser  un  paiement  a  f aire  pour  des  fins  prevues  dans  un  credit  general 
memo  en  labscnce  de  toute  responsabilite  legalfe  a  eflfectuer  le  dit  paiement;  et  que 
cette  opinion  a  foumi  la  base  des  avis  donnes  par  son  ministere  dans  bien  des  cas  seni- 
blables. 

Le  ConseU  avait  aussi  devant  lui  une  autre  communication  en  date  du  13  octobre 
1921  soumise  par  I'auditeur  general  adjoint  au  Conseil  de  la  Tresorerie  contenant  un 
releve  d'apros  lequel  il  arrivait  a  un  montant  surpaye  de  quelque  cent  trente  mille  dol- 
lars mentionne  dans  sa  communication  au  Conseil  de  la  Tresorerie,  ainsi  qu'un  memo- 
randum s'y  rapportant,  du  18  octobre  1921,  de  Messieurs  E.  H.  Brown,  sous-ministre 
adjoint  de  la  Milice  et  de  la  Defense,  et  J.  A.  McCann,  direct^iir  des  contrats,  (les 

1 — 3a 


a — 34  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.  1922 

and    J.    A,    ITcCann,    Director    of    Contracts,     (the  two  officers  referred  to  by  the 
Assistant  Auditor  General  in  his  reference  to  the  Treasury  Board),  as  follows:^ 

Department  of  IMilitia  axd  Defence^  October   18,   1921. 

Sir, — With  reference  to  tJie  statement  of  the  ^.ssistant  Auditor  General,  accompanying 
his  letter  to  you  of  the  13th  Instant,  with  regard  to  the  proposed  payment  of  $310,549.05  to 
the  Ottawa  Car  Mfg.  Co.,  and  particularly  with  reference  to  the  pages  3  and  4  of  that 
statement,    the    following   remarks   are    submitted : — 

The  Assistant  Auditor  General's  method  of  computation  is  fallacious  and  misleading, 
since  the  British  price  upon  which  his  calculations  are  made  is  taken  in  every  case  as  that 
ruling  at  the  lime  of  delivery  of  the  vehicles. 

As  a  matter  of  fact,  the  year  of  delivery  is  not,  as  a  general  rule,  the  .rear  during 
which  the  work  v.as  being'  done  and  the  money  spent. 

Most  of  the  vehicles  were  in  course  of  manufacture  one,  two  or  three  year.?,  and  it 
certainly  was  the  exception  that  a  vehicle  should  be  begun  and  delivered  in  the  same  year 
or  even   in   two  years. 

Tills  fact  destroys  the  value  of  the  Assiistant  Auditor  General's  calculations,  and  as  tlie 
process  of  manufacture  of  any  one  item,  extended  over  a  period  of  years,  the  company's  use 
of  an  average  price  for  the  whole  period  is  more  reasonable  than  the  practice  of  the  Assistant 
Auditor  General  in   taking  the  British  price  at  the  time  of  delivery  as  the  basis. 

An  illustration  will  show  more  clearly  the  great  difference  between  the  two  methods : 
1S6  limbers,  wagon,  18-pr.  were  delivered  in  1917 ;  the  British  price  for  that  year  being 
£145;  whereas  for  1916  the  British  price  was  £215,  and  for  1915  it  was  £260.  In  these  two 
latter   years  much  the  greater  p.art  of  the  work  was   done. 

In  the  Assistant  Auditor  General's  calculations  of  the  company's  claim  (folio  3  of  his 
statement),  these  186   limbers,  wagon.   IS-pr.   are  valued  at  $229,694.50. 

Substituting  the  1916  price  (£215  instead  of  £145  used  by  the  A.A.G. )  plus  75  per  cent, 
we  have  $340,581.50,   or  a  difference  on  this  one  item   of  no   less   than   $110,887. 

If  the  1915  price  were  taken  as  a  basis  (£260  instead  of  £145),  then  this  difference 
would  be  much  greater,  and  it  is  considered  that  either  the  1915  or  the  1916  British  price 
is  a   fairer  basis  for  these   calculations  than   the   1917   price   adopted. 

If  this  method  of  correction  were  applied  to  the  Assistant  Auditor  General's  whole  calcu- 
lation, the  aggregate  of  the  company's  claim  would  be  increased  some  hundreds  of  thousands 
of  dollars — and  there  is  no  doubt  whatever  that  some  such  correction  is  necessary.  It 
would  be  practically  impossible  to  determine  the  exact  British  price  which  should  be  taker, 
as  a  basis  for  each  lot  of  vehicles  delivered,  but  without  doubt  the  price  at  the  time  of 
delivery   is  not  the   proper   one. 

It  should  be  added  that  the  Ottawa  Car  Mfg.  Co.,  Ltd.,  have  been  paid  only  the  contract 
prices  for  these  vehicles,  and  that  these  contract  prices  were  fixed  by  Order  in  Council. 
The  Assistant  Auditor  General's  statement  (on  folio  5)  is  not  that  the  Company  have 
received  more  than  the  contract  price,  but  that  the  total  amount  paid  them  under  the  contract 
exceeded,  according  to  his  calculations,  the  amount  of  their  claim  by  $133,019.44. 

It  has  already  been  shown  that  his  calculation  is  misleading  and  fallacious. 

I    am,    sir,    your    obedient    servant, 

H.     W.     BROWN.     Acting     D.M. 
J.     A.     McCANN,     Director     of     Contracts 

I    concur. 

EUG.   FISET,   D.M. 

18-10-21. 

The  Board,  after  full  consideration  of  all  the  correspondence,  reports  and  papers 
submitted,  are  of  opinion  that  the  amount  authorized  by  the  Order  in  Council  herein- 
before mentioned  should  be  paid  to  the  Ottawa  Car  Manufacturing  Company  and 
they  accordingly  over-rule  the  objection  of  the  Auditor  General. 

J.  C.   SAUOTDEES,  Secretary. 


Marine  and  Fisheries:     Compensation  for  Loss  Sustained  by  Cancellation 

of  Contract 

Audit  Office^  November  29,  1921. 

SiR^ — I  have  received  your  application  of  the  28th  instant  to  pay  three  million 
dollars,  as  authorized  by  Order  in  Council,  25th  instant,  to  the  Dominion  Iron  and 
Steel  Corporation,  Limited,  on  account  of  an  amount,  at  present  undetermined,  due 
by  the  Government  to  the  company  as  compensation  for  loss  sustained  through  the 
cancellation  of  the  contract  of  26th  March,  1918,  for  the  manufacture  of  ])lates 
required  in  the  construction  of  ships,  boilers,  etc. 


TREASURY  BOARD  CORRESPONDENCE  a— 35 

SESSIONAL   PAPER  No.    1 

deux  officiers  mentionnes  par  I'auditeur  general  adjoint  dans  ea  communication  au 
Conseil  de  la  Tresorerie),  comme  suit: 

MiNISTfiRE  DE  LA  MiLICE  ET  DE   LA  DEFENSE,   le    18    OCtobre    1921. 

Monsieur, — Relatlvement  au  relevfi  de  I'auditeur  gfnferal  adjoint  accompagnant  sa  lettre 
A  vou.s  adressfee  le  13  courant  concernant  le  paiement  propose  de  $.310,549.05  3.  la  Ottawa  Car 
Mffi.  Co.,  et  particulifrement  a  regard  des  pages  3  et  4  de  cet  expos6  les  remarques  suivantes 
sont  soumises  3.  votre  attention : 

I^a  ni^tliodc  de  calcul  do  I'auditeur  g6ri6ral  adjoint  est  d'une  nature  trompeuse  et  propre 
a.  Induire  en  erreur,  parce  que  le  prix  anglais  sur  lequel  il  base  ses  calculs  est  pris  dans  chaque 
cas  comme  celui  qui  a  prSvalu  a,  la  date  de  la  livraison  des  vC-hicules. 

Comme  question  de  fait,  I'annge  de  la  livraison,  r^gle  g^n^rale,  n'est  pas  I'ann^e  pendant 
laquelle  I'ouvrage  a  6t6  ex6cut6  et  I'argent  dSpensfe. 

l.a  pliipart  des  vehicules  ftaient  en  cours  de  fabrication  depuis  une,  deux  ou  trois  ann6es, 
et  c'§tait  certainement  I'exception  quand  un  de  ces  vehicules  pouvait  etre  commenc6  et  livrfe  la 
m§me  annfie  ou  meme  apr^s  deux  ann^es. 

Ce  fait  dftruit  la  valcur  des  calculs  de  I'auditeur  g4n4ral  adjoint,  et  wt  que  le  proc6d6  de 
fabrication  d'aucun  de  ces  item  couvrait  une  certaine  periode  d'annfes,  la  mSthode  de  la  com- 
pagnie  consistant  S,  prendre  la  moyenne  du  prix  pour  toute  la  periode  est  plus  raisonnable  que 
celle  de  I'auditeur  general  adjoint  qui  se  base  sur  le  prix  anglais  au  temps  de  la  livraison. 

Un  exemple  d^montrera  plus  clairement  la  grande  difference  entre  les  deux  mSthodes :  186 
brancards,  wagon,  e(|.  p.  IS  Hv.  ont  6t6  livrfs  en  1917  ;  le  prix  anglais  en  cette  ann6e-ia.  6tant 
de  £145;  tandis  que  pour  1916  le  prix  anglais  6tait  de  £215  et  en  1915  de  £260.  La  plus  forte 
partie  des  travaux  ont  6t§  executes  au  cours  de  ces  deux  derniSres  ann^es. 

D'aprSs  la  mfithode  de  I'auditeur  gSngral  adjoint  de  calculer  le  montant  rSclamg  par  la 
compagnie  (page  3  de  sa  communication)  ces  1S6  brancards,  wagon,  6q.  p.  18  liv.  sont  6valu§s 
a,  $229,694.50 

Si  nous  prenons  le  prix  de  1916  (£215  au  lieu  de  £145  comme  dans 

le  calcul   de   I'A.G.A.)    plus  75%    nous  avons $340,581.50 

soit  une  difference  pour  cet  item  seulement  de  pas  moins  de  $110,887.00. 

Si  le  prix  de  1915  fetait  pris  comme  base  du  calcul  (£260  au  lieu  de  £145)  alors  cette  diffe- 
rence serait  beaucoup  plus  considerable,  et  c'est  notre  opinion  que  les  prix  de  1915  ou  de  1916 
oftreiu  une  liase  plus  juste  pour  effectuer  ces  calculs  que  le  prix  de  1917  qui  a  6t6  adopts. 

Si  Ton  employait  cette  methode  pour  corriger  tout  le  calcul  de  I'auditeur  general  adjoint 
I'ensemble  des  reclamations  de  la  compagnie  serait  de  quelque  cent  mille  dollars  plus  Sieve — et 
il  n'y  a  auciin  douto  qu'une  rectification  de  ce  genre  soit  necessaire.  II  est  pratiquement  impos- 
sible de  determiner  exactemcnt  quel  prix  anglais  il  faudra  prendre  comme  base  du  calcul  pour 
chaque  groupe  de  vehicules  livrSs,  mais,  sans  doute,  le  prix  courant  a.  la  date  de  la  livraison 
n'est  pas  celui  qui  peut  convenablement  etre  choisi. 

II  faut  de  plus  ajouter  que  la  Ottawa  Car  Mfg.  Co.,  Ltd.,  n'a  regu  en  paiement  de  ces  vehi-^ 
cules  que  les  prix  fixes  par  les  contrats,  et  que  ces  prix  ont  ete  determines  par  decret  du  Con^ 
sell.  L'auditeur  general  adjoint  ne  dit  pas  (page  5)  que  la  compagnie  a  regu  un  montant  exce- 
dant  les  prix  d'apr&s  le  contrat,  mais  que  le  montant  total  pave  a.  la  compagTiie  on  vertu  du 
contrat  depassait,  d'apris  son  calcul,  le  montant  de  sa  reclamation  par  $133,019.44. 

Sa  maniere  de  calculer,  on  vient  d'en  avoir  la  preuve,  est  de  nature  trompeuse  et  propre  a 
Induire   en    erreur. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

H.  \V.  BROWN,  aous-ministre  inter. 
Approuve.  J.    A.    McCANN,    directcur    des    contrats. 

Eug.  FiSET,  S.-M. 
18-10-21. 

Le  Conseil  apres  un  examen  complet  de  toute  1^  correspondance,  des  rapports  et 
documents  soumis,  est  d'opinion  que  le  montant  autorise  par  le  decret  du  Conseil  ci- 
devant  mentionne  devrait  etre  paye  a  la  Ottawa  Car  Manufacturing  Company  et  il 
rejette,  par  consequent,  lee  objections  de  I'auditeur  general. 

J.    C.    SAUNDERS,    secretaire. 


Marine  et  Pecheries:  Compensation  pour  perte  encourue  par  resiliation  de  contrat 

Bureau  de  l'Auditeur,  le  29  novembre  1921. 

Monsieur— J'ai  recu  votre  demande  du  28  courant  pour  le  paiement  de  trois 
millions,  conformement  a  Tautorisation  du  decret  du  Conseil  du  25  courant,  a  la 
Dominion  Iron  and  Steel  Corporation.  lAmited,  en  a  compte  d'une  somme  non  encore- 
determinee  due  par  le  gouvernement  a  la  compagnie  comme  compensation  pour  la  perte 
encourue  par  la  resiliation  du  contrat  du  26  mors  1918  pour  la  fabrication  de  plaques 
metalliques  requises  pour  la  construction  des  naviree,  chaudieres  etc. 

1— 3Ja 


a— 36  AUDITOR  GEXERAL-S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

There  appear  to  be  three  reasons  why  it  would  be  improper  for  me  to  authori?:© 
this  payment. 

First. — That  I   cannot  legally   anticipate  the  finding   of   the   Exchequer   Court, 
tvhere  the  case  is  now  pending. 

Second. — That  the  proposed  payment  is  not  a  proper  charge  against  the  Demobili- 
zation Vote  of  the  Department  of  Militia  and  Defence. 

Third. — That  at  present  there  is  no  Parliamentary  authority  for  it. 

My  action  is  taken  under  the  authority  of  the  Consolidated  Revenue  and  Audit 
Act,  section  42  (a)  and  section  43. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G.    ■ 
The  Deputy  Minister  of  Marine  and  Fisheries. 


Order  in  Council,  Novemher  25,  1921 

The  Committee  of  the  Privy  Council  have  had  before  them  a  report,  dated  23rd 
November,  1921,  from  the  Minister  of  Marine  and  Fisheries,  submitting  as  follows: — 

1.  That  by  Order  in  Council  of  March  26,  1918  (P.C.  758),  he  was  authorized  to  enter 
into  a  contract  with  the  Dominion  Iron  and  Steel  Corporation,  Ltd.,  for  the  establishment 
of  a  mill  for  the  rolling  of  plates  required  in  the  construction  of  ships,  boilers,   etc. 

2.  That  in  accordance  with  the  terms  of  the  said  Order  in  Council,  a  contract  was  con- 
cluded with  the  Dominion  Iron  and  Steel  Corporation,  Ltd.,  dated  April  2,  1918,  whereby 
the  latter  agreed  to  establish  a  mill  for  the  rolling  of  plates  on  the  condition  that  the  Cana- 
dian Government  would  purchase  at  the  price  of  ?4.15  per  100  pounds  50,000  gross  tons  of 
plates  per  annum  for  a  period  of  five  years. 

3.  That  the  Dominion  Iron  and  Steel  Company  have  represented  that  the  construction 
of  said  plate  mill,  together  with  such  other  necessary  work  and  improvements  attached 
thereto,   involved  an  expenditure  of  not  less  than   $5,250,000. 

4.  That  from  the  date  of  the  commencement  of  operations  in  February,  1920,  until  the 
end  of  January,  1921,  40,037  gross  tons  of  steel  plates  had  been  taken  by  the  Department 
of  Marine  and  Fisheries. 

5.  That  following  that  date  the  demand  for  steel  plates  practicallj-  ceased  and  it  was 
found  impossible  to  secure  additional  orders,  as  a  result  of  which  it  was  decided  to  cancel 
the  contract  with  the  Dominion  Iron  and  Steel  Corporation,  which  was  done  by  Order  in 
Council   of  February   18,    1921. 

6.  That  subsequent  to  the  cancellation  of  the  contract  the  Dominion  Iron  and  Steel 
Corporation  submitted  a  claim  for  compensation,  which  was  referred  to  the  Exchequer 
Court  to  enable  proper  investigation  of  the  company's  records  by  solicitors  and  accountants 
representing  the  Government,  which  investigation  has  not  yet  been  completed. 

7.  That  the  company  represents  that  the  delay  by  litigation  for  which  the  company  is 
in  no  way  responsible,  has  seriously  embarrassed  it  in  keeping  its  plant  running,  and  has 
impaired  its  credit,  and  urges  strongly  that  such  amount — not  less  than  three  million  dollars — 
as  the  Government  is  advised  it  would  be  safe  in  paying,  be  advanced  on  account  of  the 
claim  which  they  can  in  turn  pay  to  creditors  as  a  liability  to  that'  extent  admitted,  and  that 
otherwise  they  must  substantially  curtail  their  operations,  which  would  result  in  very  con- 
siderable unemployment  and  prevent  the  accumulation  of  a  supply  of  coal  at  the  coUeries 
for  shipment  to  Montreal  and  other  St.  Lawrence  ports  during  the  coming  season.  In  the 
above  representations  of  the  Company  the  Deputy  Minister  of  Marine  and  Fisheries  concurs 
and  approves  of  the  recommendation  herein   embodied. 

The  Minister  states  that  he  is  advised  by  the  Solicitor  for  the  Government  that 
the  sum  of  $3,000,000  can  safely  be  paid  and  under  the  circumstances  he  recommends 
that  the  said  sum  of  $3,000,000  be  forthwith  paid  on  account  to  the  Dominion  Iron 
and  Steel  Corporation,  Limited,  in  payment  of  an  admitted  liability  on  the  part  of  the 
Government  to  that  amount. 

The  Minister  further  recommends,  with  the  concurrence  of  the  Minister  of 
Militia  and  Defence,  that  the  said  amount  of  $3,000,000  be  paid  on  the  application 
of  the  Deputy  Minister  of  Marine  and  Fisheries  out  of  the  Parliamentary  Appropri- 
ation for  "Demobilization,  Vote  364,  Militia  and  Defence." 


TREASURY  HOARD  CORRESPONDENCE  a — 37 

SESSIONAL    PAPER   No.    1 

II  me  semble  que  je  ne  puis  autoriser  ce  paiement  pour  Ics  trois  motifs  suivants: 

Premieremeiit.^.Tc  ne  puis  legalement  aiiticiper  le  jugement  de  la  cour  de  I'Echi- 
quier  ou  la  cause  est  actuellement  en  cours. 

Deuxiememcnt. — Le  montant  qu'il  est  pi'opose  do  payer  n'cst  pas  a  proprement 
parler,  imputable  au  credit  pour  fins  de  demobilisation  du  ministere  de  la  Milice  et  de 
la  Defense. 

Troisiemenient— Actuellement  il  n'y  existe  aucune  autorisation  parlementaire  pour 
ce  faire.  j  *' 

En  agissant  ainsi  je  m'appuie  sur  les  dispositions  de  la  Loi  du  rcvcnu  consolide  et 
de  I'audition,  article  42  (a)  et  article  43. 

Je  demeure,  Monsieur,  votre  obeissant  serviteur, 

E.   D.    SUTHERLAND,    A.    G. 
Le  .<ous-miiiistre,  Marine  et  Pecheries. 


Decret  du  Conseil,  25  novemhre  1921. 

Le  comite  du  Conseil  Prive  a  eu  devant  lui  un  rapport  date  le  23  novembre  du  mi- 
nistre  de  la  Marine  et  dcs  Pecheries,  eoumettant  ce  qui  suit: 

1.  Le  dScret  du  Conseil  du  25  mars  1918,  (C.P.  758)  I'autorisait  h.  conclure  un  contrat  avec 

la  Dominio7i  Iron  and  Steel  Corporation,  Ltd.,  aux  fins  de  construire  une  usine  destlnSe 
&  la  fabrication  de  plaques  mfetalliques  nfecessaires  a,  )a  construction  des  navires,  chau- 
diferes,  etc. 

2.  Conform^ment   aux   termes   dudit   dfecret   du    Conseil    un    contrat   a_  6t6   conclu   avec   la 

Dominion  Iron  and  Steel  Corporation,  Ltd.,  en  date  du  2  avril  1918,  en  vertu  duquel 
cette  dernifire  s'engageait  S.  feriger  une  usine  pour  la  fabrication  de  plaques  mttalliques 
&  la  condition  que  le  gouvernement  ferait  I'achat,  au  prix  de  $4.15  par  100  livres,  de 
.')0.000  toniu's  briite.s  de  plaques  par  annfe  ptiulant  une  periode  de  cinq  an.s. 

3.  La  Dominion  Iron  and  Steel  Co.  soumet  que  la  construction  de  ladite  usine  ainsi  que  des 

autres  ouvrages  et  ameliorations  nficessaires  aux  fins  susdites  a  entraing  des  d6bours6s 
d'au   moins    $5,250,000.00. 
I.   Depins  la  date  que  les  operations  ont  commence,  au  mois  de  f6vrier  1920,  Jusqu'd,  la  fin 
de  Janvier  1921,  le  ministSre  de  la  Marine  et  des  Pgcheries  a  regu  40.037  tonnes  brutes 
de  plaques  d'acier. 

5.  Apr^s  cette  date  la  demande  pour  les  plaques  d'acier  a  pratiquement  cess6  et  il  est  devenu 

Impossible  d'obtenir  de  nouvelles  commandes  avec  le  rfsultat  qu'il  a  6t6  d6cid§  de  r6si- 
lier  le  contrat  avec  la  Dominion  Iron  and  Steel  Corporation,  ce  qui  a  6t6  fait  par  un 
dfecret  du  Conseil  du  18  ffivrier  1921. 

6.  A  la  suite  de  la  rSsiliation  du  contrat  la  Do77iinion  Iron  and  Steel  Corporation  a  soumis 

une  reclamation  pour  compensation  qui  a  4t6  rSfSree  k  la  cour  de  I'Echiquier  afin  de 
poursuivre  une  Investigation  convenable  des  relev^s  de  la  compagnie  sous  la  direction 
d'avocats  et  de  comptables  represciitant  le  gouvernement,  et  ladite  investigation  n'est 
pas  encore  tormiiiee. 

7.  La  compagnie  expose  que  le  retard  dO  au  litige  dont  elle  n'est  aucunement  responsable 

lul  a  cause  un  embarras  sSrieux  dans  la  poursuite  de  ses  operations  et  a  nui  a  son  cre- 
dit, et  elle  demande  vivement  que  telle  somnie — mais  pas  moins  de  trois  millions — que 
le  gouvernement  sera  avise  comme  etant  prudent  de  payer  soit  avancee  en  k  conipte  de 
la  reclamation,  laquelle  somme  pourra  &.  son  tour  etre  payee  aux  creanciers  comme 
obligation  admise  jusqu'fl.  concurrence  de  ce  memo  montant,  et  que  dans  le  cas  con- 
traire  elle  devra  lOiisidernMomont  lednire  I'etendue  de  ses  operation.'?,  ce  qui  aurait 
pour  resultat  d'aggraver  serieusement  les  conditions  de  chOmage  et  d'arr§ter  les  tra- 
vaux  aux  fins  de  preparer  I'approvisionnement  de  houille  aux  houilieres  pour  le  char- 
gement  en  destination  de  Montreal,  et  autres  ports  du  St-Laurent,  pendant  la  salson 
prochaine.  Le  sous-mlnistre  de  la  Marine  et  des  PScheries  approuve  les  representations 
ci-devant  exposees  de  la  compagnie  et  appuie  la  recommandation  qui  s'y  rapporte. 

Le  ministre  dit  que  I'avocat  du  gouvernement  lui  a  donne  avis  que  le  gouverne- 
ment pouvait  en  toute  securitc  payer  la  somme  de  $3,000,000,  et  il  recommande,  dans  les 
presentes  circonstances  que  ladite  somme  de  $3,000,000  soit  immediatement  payee  en 
a  compte  a  la  Dominion  Iron  and  Steel  Corporation,  Limited,  en  paiement  du  montant 
<luo  le  gouvernement  reconnait  devoir  a  la  compagnie. 

De  plus,  le  minietre  recommande.  avec  I'assentiment  du  ministre  de  la  Milice  et 
de  la  Defense,  que  ladite  somme  de  $3,000,000  soit  payee  sur  la  demande  du  sous- 
ministre  de  la  Marine  et  des  Pecheries  a  meme  le  credit  parlement^iro  aux  fins  de 
"Demobilisation,  Credit  364,  Milice  et  Defense." 


a — 38  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

The  Committee  concur  in  the  foregoing  recommendations  and  submit  the  same 
for  approval. 

E.  BOUDEEAU,  Cleric. P. C. 


Ottawa,  December  14,  1921. 

The  undersigned,  Auditor  General,  and  Deputy  Minister  of  Finance,  in  the 
matter  of  the  appeal  by  the  Department  of  Marine  and  Fisheries  against  the  refusal 
of  the  Auditor  General  of  the  application  by  the  Department  of  Marine  and  Fisheries 
for  the  issue  of  a  cheque  for  the  sum  of  $3,000,000  payable  to  the  Dominion  Iron  and 
Steel  Corporation,  Limited,  under  the  terms  of  Order  in  Covmcil  of  25th  November, 
1921,  P.C.  4486,  have  the  honour  to  report  that  the  facts  of  the  case  are  set  forth  in 
said  Order  in  Council,  letter  of  the  Auditor  General  to  the  Deputy  Minister  of  Marine 
and  Fisheries  dated  November  29,  1921;  the  opinion  of  the  Deputy  Minister  of 
Justice  dated  December  14,  1921,  all  of  which  documents  are  annexed  hereto. 

Eespectfully  submitted, 

E.  D.  SUTHEELAND,  A.G. 

J.   C.   SAUNDEES,  D.M.F. 


Treasury  Board,  Ottawa,  December  14,  1921. 

Sir, — I  have  the  honour  to  enclose  herewith  Treasury  Board  Minute  under  date 
of  the  14th  instant,  dealing  with  your  objection  to  the  payment  of  $3,000,000,  as 
authorized  by  Order  in  Council  of  November  25,  1921,  to  the  Dominion  Iron  and 
Steel  Corporation,  Limited,  on  account  of  an  amount  at  present  undetermined,  due  by 
the  Government  to  the  company  as  compensation  for  loss  sustained  through  the 
cancellation  of  the  contract  of  March  26,  1918,  for  the  manufacture  of  plates  required 
in  the  construction  of  ships,  boilers,  etc. 

The  Board,  concurring  in  the  opinion  of  the  Minister  of  Justice  that  this  expendi- 
ture is  properly  attributable  to  demobilization  in  its  broad  sense  and  that  statutory 
authority  for  the  payment  is  to  be  f oimd  in  the  War  Measures  Act  and  in  the  appropria- 
tion "Demobilization,  Militia  and  Defence,  Yote  364,  1921,"  are  of  the  opinion  that 
the  amount  in  question  should  be  paid  to  the  Dominion  Iron  and  Steel  Corporation, 
Limited,  and  have  therefore  over-ruled  your  objections  as  set  forth  in  your  letter  to 
the  Deputy  Minister  of  Marine  and  Fisheries  under  date  of  November  29,  1921. 

The  letter  from  the  Department  of  Justice  under  date  of  the  14th  instant,  is  fully 
quoted  in  the  Minute  herewith  enclosed. 

]  am.  Sir.  your  obedient  servant, 

J.    C.    SAUNDEES,    Secretary. 


Treasurv  Boare  Minute,  December  14,  1921. 

Tlie  Board  has  had  under  consideration  the  Order  in  Council  of  November  25, 
1921,  P.C.  4486,  submitting  as  follows: — 

"1.  That  by  Order  in  Council  of  March  26,  1918,  P.C.  758,  he  (Minister  of  Marine  and 
Fisheries)  was  authorized  to  enter  into  a  contract  with  tlie  Dominion  Iron  and  Steel  Corpora- 
tion, Ltd.,  for  the  establishment  of  a  mill  for  the  rolling  of  plates  required  in  the  construction 
of  ships,  boilers,  etc.. 

"2.  That  in  accordance  with  the  terms  of  the  said  Order  in  Council  a  contract  was  con- 
cluded with  the  Dominion  Iron  and  Steel  Corporation,  Ltd.,  dated  April  2,  1918,  whereby  the 
latter  agreed  to  establish  a  mill  for  the  rolling  of  plates  on  the  condition  that  the  Canadian 
Government  would  purchase  at  the  price  of  $4.15  per  100  pounds  50,000  gross  tons  of  plates 
per  annum  for  a  period  of  five  years. 

"3.  That  the  Dominion  Iron  and  Steel  Co.  have  represented  that  the  construction  of  said 
plate  mill,  together  with  such  other  necessary  work  and  improvements  attached  thereto, 
involved   an   expenditure   of   not   less   than    $5,250,000. 


TREASUh'Y  noAU'l)  roU'L'hsl'ONDEXCE  a — 39 

SESSIONAL   PAPER  No.   1 

Le   comite   appuie   les   recommandations   precedentes   et  suggere   qu'ellee   soient 
approuvees. 

R.  BOUDREAU,  Greffier  C.P. 


Ottawa,  14  decembre  1921. 

Les  soussignes,  Auditeur  general  et  sous-ministre  des  Finances,  relativement  a 
I'appel  du  ministere  de  la  Marine  et  des  Pecheries  contre  le  refus  de  I'Auditeur  ge- 
neral de  la  requete  du  ministere  de  la  Marine  et  des  Pecheries  d'eniettre  un  cheque 
au  montant  de  $3,000,000  en  faveur  de  la  Dominion  Iron  and  Steel  Corporation, 
Limited,  confornienient  a  I'arrete  de  I'Executif  du  25  xiovembre  1921,  C.P.  4486,  ont 
I'honneur  de  faire  rapport  que  les  faits  se  rattachant  a  cette  cause  sent  exposes  dans 
le  dit  arrete  de  I'Executif,  dans  la  lettre  de  I'Auditeur  general  au  sous-ministre  de  la 
Marine  et  des  Pecheries  en  date  du  29  novenibre  1921  et  dans  I'expression  d'opinion 
du  sous-ministre  de  la  Justice  en  date  du  14  decembre  1921,  documents  tous  ci-joints. 

Respectueusement    soumis, 

E.  D.  SUTHERLAND,  A.G. 

J.  C.  SAUNDERS,  S.-M. 


Mjxutes  or  coxsEiL  DE  LA  Tresoreuik,  14  decembre  1921. 

Monsieur, — J'ai  I'honneur  de  vous  inclure  les  minutes  du  Conseil  de  la  Treso- 
rerie  en  date  du  14  courant,  traitant  de  votre  objection  au  paienient  de  $3,000,000,  tel 
qu'autorise  par  arrete  de  I'Executif  en  date  du  25  novembre  1921,  a  la  Dominion 
Iron  and  Steel  Corporation,  Limited,  comme  a  compte  sur  un  montant  encore  indeter- 
mine,  que  le  gouvernenient  doit  a  la  compagnie  a  titre  de  compensation  pour  pertes 
encourues  par  I'annulation  du  contrat  du  26  mars  1918  pour  la  fabrication  des  plaques 
necessaires  dans  la  construction  des  naviros,  eliaudir'res  Ti  vajx^ur,  etc. 

Les  membres  du  Conseil,  partageant  I'opinion  du  ministre  de  la  Justice,  que  cette 
depense  est  justement  attribuable  a  la  demobilisation  dans  son  sens  large  et  que  I'au- 
torite  statutaire  en  vertu  de  laquelle  le  paien:ent  doit  se  faire  se  trouve  dans  la  Loi 
des  mesuras  de  guerre  et  dans  le  credit  "Demobilisation,  Milice  et  Defense,  credit  364, 
1921"  sent  d'avis  que  !e  montant  dont  il  est  question  devrait  etre  paye  a  la  Dominion 
Iron  and  Steel  Corporation.  Limited,  et  ont  par  consequent  rejete  vos  objections  expo- 
sees  dans  votre  lettre  au  sous-ministre  de  la  Marine  et  des  Pecheries  en  date  du  29 
novembre  1921. 

La  lettre  du  ministere  de  la  Justice  en  date  du  14  courant,  est  donne  en  entier 
dans  les  minutes  ci-inchises. 

Je  suis.  ^fonsieur,  votre  obeissant  serviteur, 

J.  C.  SAUNDERS,  secretaire. 


^IiMTEs  nr  coxsEii.  i.K  LA  Tri><m!i.uii;.  14  dt'cembre  1921. 

Le  Conseil  a  pris  en  consideration  I'an-ete  de  I'Executif  du  25  novembre  1921,  C.P. 
4486,  soumettant  ce  qui  suit: — 

"1.  Que  par  un  arrt^te  fie  I'Executif  <Ui  2f.  mars  191S.  C.V.  75S.  il  He  ministre  de  la  Marine 
et  des  Pgcheries)  fut  autorisS  k  passer  un  contrat  avec  la  Dominion  Iron  and  Steel  Corporation, 
Ltd.,  pour  la  construction  d'une  usine  pour  le  laminage  des  t61es  dont  on  a  besoin  dans  la  cons- 
truction des  navlres,  des  chaudi^res,  etc. 

"2.  Que  conforni6ment  aux  di.<5positions  rtudit  arrets  de  TExficutif  un  contrat  fut  si^i^  avec 
la  Dominion  Iron  and  Steel  Corporation,  Ltd.,  dat6  du  2  avrll  1918,  par  lequel  la  compagnie 
s'engageait  a,  construire  une  usine  pour  le  laminage  des  toles  a  condition  que  le  gouvernement 
canadien  achSterait  au  prix  de  $4.15  les  100  livres  50,000  tonnes  brutes  de  t6Ie  par  ann^e  durant 
une  p4riode  de  5  ans. 


a — 40  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

"4.  That  from  the  date  of  the  commencement  of  operations  in  February,  1920,  until  the 
end  of  January,  1921,  40,037  gross  tons  of  steel  plates  had  been  taken  by  the  Department  of 
Marine    and    Fisheries. 

"5.  That  following  that  date  the  demand  for  steel  plates  practically  ceased,  and  it  was 
found  impossible  to  secure  additional  orders,  as  a  result  of  which  it  was  decided  to  cancel 
the  contract  with  the  Dominion  Iron  and  Steel  Corporation,  which  was  done  by  Order  in 
Council  of  February  18.   1921. 

"6.  That  subsequent  to  the  cancellation  of  the  contract,  the  Dominion  Iron  and  Steel 
Corporation  submitted  a  claim  for  compensation  which  was  referred  to  the  Exchequer  Court 
to  enable  proper  investigation  of  the  Company's  records  by  solicitors  and  accountants  repre- 
senting  the  Government,   which    investigation    has   not   yet   been   completed.    . 

"7.  That  the  Company  represents  that  the  delay  by  litigation,  for  which  the  Company 
is  in  no  way  responsible,  has  seriously  embarrassed  it  in  keeping  its  plant  running,  and  has 
impaired  its  credit,  and  urges  strongly  that  such  amount — not  less  than  three  million  dollars — 
as  the  Government  is  advised  it  would  be  safe  in  paying,  be  advanced  on  account  of  the 
claim  which  they  can  in  turn  pay  to  creditors  as  a  liability  to  that  extent  admitted,  and 
that  otherwise  they  must  substantially  curtail  their  operations,  which  would  result  in  very- 
considerable  unemployment  and  prevent  the  accumulation  of  a  supply  of  coal  at  the  collieries 
for  shipment  to  Montreal  and  other  St.  Lawrence  ports  during  the  coming  season.  In  the 
above  representation  of  the  Company  the  Deputy  Minister  of  the  Marine  and  Fisheries 
concurs  and  approves  of  the  recommendation  herein  embodied,"  and 

The  report  of  the  Auditor  General  in  which  objection  is  raised  to  the  payment  authorized 
is   as   follows : — 

"First — That    I    cannot    legally    anticipatae    the    finding    of    the    Exchequer    Court, 
where    the    case    is    now    pending. 

"Second. — That  the  proposed  payment  is  not  a  proper  charge  against  the  Demobili- 
zation Vote  of  the  Department  of  Militia  and  Defence. 

"Third. — That   at   present   there    is    not    Parliamentary    authority    for    it." 

The  Board  had  also  under  consideration  an  opinion  from  the  Minister  of  Justice 
as  follows: — 


Ottawa,  December  14,  1921. 

Deaii  Sir, — Eeferring  to  your  letter  of  the  lith  instant  with  regard  to  the  claim 
of  the  Dominion  Iron  &  Steel  Corporation,  Limited,  for  damages  arising  from  the 
cancellation  of  a  contract  of  March  26,  1918,  for  the  manufacture  of  ship's  plates, 
etc.,  I  am  instructed  that  the  said  contract  was  entered  into  as  a  war  measure  under 
the  powers  conferred  by  Order  in  Council  under  the  War  Measures  Act  and  that  its 
cancellation  was  due  directly  to  the  advent  of  peace.  I  am  to  advise,  therefore,  that 
the  Minister  of  Justice  is  of  opinion  that  this  expenditure  is  properly  attributable  to 
demobilization  in  its  broad  sense  and  that  statutory  authority  for  the  payment  is  to  be 
found  in  the  War  Measures  Act  and  in  the  appropriation  "Demobilization,  Militia 
and  Defence,  Vote  364,  1921." 

Papers  returned. 

Yours  very  truly, 

E.  L.  ><[EWCOMBE,  D.  M.  of  J. 

The  Deputy  ilinister  of  Finance. 


The  Board  had  also  under  consideration  a  joint  report  from  the  Auditor  General 
and  the  Deputy  Minister  of  Finance,  submitting  all  papers  for  the  consideration  of 
the  Treasury  Board. 

The  Board,  after  full  consideration  of  all  the  correspondence,  reports  and  papers 
submitted,  are  of  opinion  that  the  amoimt  authorized  by  the  Order  in  Council  herein- 
before mentioned  should  be  paid  and  that  the  question  whether  the  offer  of  settlement 
so  strongly  recommended  by  the  solicitors  for  the  Government  and,  as  well,  by  the 
Justice  Department,  namely,  a  payment  of  four  million  six  hundred  thousand  dollars 
($4,600,000),  in  full  settlement  of  claims,  stand  open  for  a  period  of  one  month  from 
date,  so  that  the  acceptance  or  non-acceptance  of  same  may  be  reserved  for  the  decision 
of  the  incoming  Government  and  they  accordingly  over-rule  the  objections  of  the 
Auditor  General. 

J.    C.    SAU:N'DERS,    Secretary. 


TlfEASUI,')    /tOAIfl)  colfnKsrONDENGE  a — 41 

SESSIONAL   PAPER  No.   1 

"3.  Que  la  Dominion  Iron  ami  Steel  Co.  a  reprfesent^  que  la  construction  du  laminoir  sus- 
dit.  avec  tcls  autres  travaiix  tt  ameliorations  nfecessaires  a,  I'tntreitrise,  n'a  pas  cofltfi  moins  de 
$6,250,000.00. 

"4.  Que  de  la  date  du  commentement  des  operations  en  f^vrler  1920  Jusqu'S.  la  fln  de  Jan- 
vier l!t21,  le  minist^re  de  la  Marine  et  des  Peclieries  avalt  pris  40,037  tonnes  brutes  de  tdle 
d'acier. 

■■.5.  Qu'ajir^s  ccttc  date  il  n'y  eut  pratiquement  plus  de  demande  pour  les  t61es  d'acier  et 
on  ne  put  pas  obtenir  d'autres  commandes  de  sorte  qu'il  fut  d6cid6  d'annuler  le  contrat  avec  la 
Dominion  Iron  and  Steel  Corporation,  ce  qui  fut  fait  par  un  arrets  de  I'Exfecutif  du  18  f6vrier 
1921. 

•fi.  Qu'i\  la  suite  de  I'annuhition  du  contrat,  la  Dominion  Iron  and  Steel  Corporation  soumit 
une  reclamation  pour  compensation,  laquelle  fut  renvoyee  k  la  cour  de  I'Echiquier  pour  enqufite 
lomiilf^te  dans  lea  livres  de  la  compapnie  par  des  avocats  et  des  coniptables  representant  le  gou- 
veniement,   laquelle  enquC-te  n'est  i)as  encore   termiiiee. 

'■".  Que  la  comp.ngnie  a  rt'iir^sente  que  ce  litige  dont  elle  n'est  nullement  responsable  a 
occasionne  un  deiai  qui  I'embarrasse  s6rieusement  dans  ses  efforts  pour  tenir  son  usine  en  acti- 
Tite  et  a  nui  k  son  credit,  et  elle  demande  avec  instance  que  tel  montant — pas  moins  de  trois 
millions  de  dollars — que  le  gouvernenient  croit  pouvoir  payer  en  toute  sflrete,  soit  avane6  en 
:\  (."ompte  de  la  reclamation,  lequel  montant  la  compag'nie  pourra  a,  son  tour  distribuer  d.  se.« 
creanciers  comme  obligation  minitnum  admise,  et  que  sinon  elle  devra  reduire  ses  operations 
considerablement,  ce  qui  occasionnerait  beaucoup  de  chSmage  et  empecherait  I'accumulation  d'une 
provision  de  charbon  aux  houilieres  pour  transport  k  Montreal  et  aux  autres  ports  du  Saint- 
Laurent  au  cours  de  la  prochaine  saison.  Le  sous-ministre  de  la  Marine  et  des  PScheries  recon- 
aalt  le  bien-fonde  des  aliegues  de  la  compagnie  et  approuve  la  recommandation  ci-incluse"  et 
le  rapport  de  I'auditeur  general  dans  lequel  il  s'objecte  au  paiement  autorise  est  comme  suit : 

"PremiSrem.ent. — Que  je  ne   puis  pas  legalement  anticiper   le  jugement  de   la  cour  de 
I'Echiquier,  oCi  la  cause  est  actuellement  pendante. 

Deuxiemement. — Que  le  paiement  projete  n'est  pas  une  dSpense  qui  peut  etre  chargee 
aux  credits  alloues  au  ministere  de  la  Milice  et  de  la  Defense  pour  fins  de  demobilisation. 
Troisiemement. — Qu'S,  I'heure  actuelle  il  n'y  a  aucune  autorisation  du  Parlement  pour 
ce  paiement." 

Le  Conseil  a  aussi  pris  en  consideration  une  opinion  du  ministtn-e  de  la  Justice 
coinme  suit : — ■ 


Ottawa,  14  dt'cembre  1921. 

(Jher  MONSiELn. — Rehitivenient  a  votre  lettre  du  14  courant  coneernant  la  recla- 
mation de  la  Dominion  Iron  and  Stcfl  Corporation,  Limited,  pour  domroages  resultant 
de  I'annulatiou  d'un  contrat  du  26  mars  1018,  pour  la  fabrication  de  tole  pour 
navires,  etc.,  je  suis  d'avis  que  le  dit  contrat  fut  sigiie  comme  niesure  de  guerre  sous 
I'autorite  conferee  par  arrete  de  rKxecutif  ?ous  la  Loi  relative  aux  mesures  de  guerre 
ct  quo  le  fait  de  son  annulation  est  du  dircct(Miient  a  la  venue  de  la  paix.  Je  dois 
done  dire  que  le  niinistre  de  la  Justice  est  d'opinion  que  eette  depense  est  en  justice 
attrihuable  a  la  demobilisation  entendue  dan?  son  sens  large  et  que  I'autorite  statutaire 
pour  le  paiement  se  trouve  dans  la  Loi  relative  aux  mesures  de  guerre  et  dans  I'appro- 
priation  "Demobilisation,  ^lilice  et  Defense.  Note  364,  1921". 

Pocumeuts  retournos. 

Votre  liien  devoue, 
Le  ..oii^-nniii-tn-  (b-  Fniances.  E.  L.  NEWCOMBE,  S.-M.  J. 


Tie  Conseil  a  aussi  pris  en  consideration  un  rapport  fait  conjointement  par  I'Au- 
ditt'ur  general  et  le  pons-ministre  des  Finances,  soumettant  tons  les  documents  a  la 
consideration  du  Conseil  de  la  Tresorerie. 

Le  Conseil,  apres  mure  consideration  de  toute  la  correspondance,  de  tons  les  rap- 
iwrts  et  documents  soumis,  est  d'avis  que  le  montant  autorise  par  I'arrete  de  I'Executif 
deja  mentionne  ici  devrait  etre  paye  et  que  la  question  relative  a  I'offre  de  reglement 
pi  forteinent  refniiiinaiidee  par  les  avocats  du  gouvernement,  ainsi  que  par  le  minis- 
ters de  la  Justice,  a  savoir  le  paiement  de  quatre  millions  six  cent  mille  dollars 
($4,600,000),  en  reglement  de  toutes  reclamations,  demeure  pendant  durant  uno 
periode  d'uu  mois  tie  ( t  tte  date,  afin  que  I'acceptiition  ou  le  refus  de  cette  offre  soit 
reserve  a  la  decision  du  futur  gouvernement  et  en  consequence  il  rejette  les  objections 
de  I'Auditeur  general. 

J.  C.  SAUNDERS,  s>icr>Haire. 


a — 42  AUDITOR  GEXERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

TREASURY  BOARD  CORRESPONDENCE 

Overpayment  of  Salary  and  Bonus  to  Secretary,  High  Commissioner's  Office, 

London,  England 

Audit  Office,  October  1,  1920. 

Dear  !Mr.  Griffith, — I  observe  that  the  July  pay-list  of  your  office  shows  a  pay- 
ment to  you  of  $1,000,  arrears  of  salary  for  the  year  1919-20,  and  at  the  same  rate  for 
the  current  year  to  July  31,  thereby  increasing  your  salary  from  $6,000  to  $7,000. 

There  appears  to  be  no  authority,  so  far  as  I  can  learn,  for  this  increase,  conse- 
quently I  must  ask  you  to  refund  the  amount  of  the  cheques  received  by  you,  viz-: 
£195  4s.  Id.  and  £65  Is.  4d.,  to  the  credit  of  the  Receiver  General  of  Canada. 

What  were  the  circumstances  under  which  you  considered  you  were  entitled  to 
the  increase  ? 

Yours  truly, 

E.  D.  SUTHERLAND,  A.  G. 

Secretary,  High  Commissioner's  Office,  London. 


Audit  Office,  October  14,  1920. 

Dear  Sir,— Mr.  W.  L.  Griffith,  Secretary,  High  Commissioner's  Office,  London, 
paid  him.self  in  the  month  of  July  last,  $1,000  arrears  of  salary  from  1st  April,  1919, 
to  31st  March,  1920,  thereby  increasing  his  salary  to  $7,000.  He  also  paid  himself 
arrears  for  the  current  year  at  the  same  rate.  I  cannot  find  any  authority  for  his 
action  and  have  written  to  him  requesting  that  he  refund  these  amounts. 

During  the  same  month  he  received  as  a  cost  of  living  bonus  £401  12s.  Id.  = 
$1,954.47  for  1919-20,  equivalent  to  32i  per  cent  on  $6,000.  His  war  bonus  1918-19 
was  £300,  and  bonus  payments  to  the  staff  for  1919-20  have  increased  in  the  same  ratio 
over  1918-19. 

Can  you  give  me  the  definite  authority  fixing  the  rate  of  bonus  for  the  High 
Commissioner's  Office,  which  I  understand  is  based  on  the  Imperial  Government 
rate  ? 

It  would  appear  that  the  Civil  Service  Commission's  regulations  for  the  adminis- 
tration of  the  cost  of  living  bonus  for  1920-21  as  approved  by  Order  in  Council,  15th 
May,  1920,  are  intended  to  apply  outside  of  Canada  as  well  as  inside.  Section  8  reads: 
"  Employees  in  the  Canadian  Civil  Service  outside  of  Canada  who  are  paid  according 
to  the  scales  of  pay  for  corresponding  grades  or  classes  of  work  in  Canada  shall,  if 
otherwise  eligible,  under  these  regulations,  to  receive  the  bonus,  and  if  their  rates 
of  pay  are  less  than  the  rates  of  pay  prevailing  for  similar  work  in  the  region  in 
which  they  are  employed,  be  entitled  to  bonus  in  accordance  with  these  regulations."' 

If  the  higher  rate  is  again  to  be  allowed  to  the  High  Commissioner  and  his  staff 
this  year  some  specific  action  should  be  taken  to  sanction  it. 

I  do  not  know  whether  the  Minister  of  Finance  is  the  minister  through  whom 
matters  appertaining  to  the  High  Commissioner's  Office  that  require  the  consideration 
of  the  Government  are  brought  to  their  attention,  but  this  being  a  question  of  finance, 
I  assume  it  will  be  dealt  with  by  him. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Deputy  Minister  of  Finance. 


TREASURY  BOARD  CORRESPONDENCE  a— 43 

SESSIONAL   PAPER  No.   1 

CORRESPONDANCE  DU  GONSEIL  DE  LA  TRESORERIE 

Excedent  de  salaire  et  de  boni  paye  au  secretaire  du  bureau  du  haut-commissaire 

a  Londres,  Angleterre 

Bureau  de  l'Auditeur,  ler  octobre  1920. 

Cher  M.  Griffith, — Je  remarque  que  le  bordereau  de  paye  de  votre  bureau 
pour  juillet  indique  un  paicment  de  $1,000  qui  vous  a  ete  fait  comme  arrerages  de 
salaire  pour  raunee  1919-20,  et  au  nieine  taux  pour  I'annee  eourante  jusqu'au  31 
mars,  ce  qui  porte  voire  salaire  'de  $6,000  a  $7,000. 

II  ne  serable  y  avoir  aueune  autorite,  d'apres  les  renseignements  que  j'ai,  pour 
eette  augmeatation,  consequemment,  je  dois  vous  domander  de  rembourser  le  montant 
des  cbeques  que  vous  avez  regu  sa.voir  £195-4-1  et  £65-1-4,  au  credit  du  receveur  ge- 
neral. 

Quelles  circonstances  vous  ont  porte  a  croire  que  vous  aviez  droit  a  i'aug- 
nientation? 

Bien  a  vous, 

E.  D.  SUTHERLAND, 

Auditeur  general. 
Le  Secretaire,  bureau  du  Haut-commissaire,  Londres. 


Bureau  de  l' Auditeur,  14  octobre  1920. 

Cher  monsieur,  —  M.  W,  L,  Griffith,  secretaire  du  bureau  du  haut-commissaire, 
Londres,  s'est  paye  au  mois  de  juiMet  dernier,  k  somme  de  $1,000  comme  arreragea  de 
salaire  du  ler  avril  1919  au  31  mars  1920,  ixvrtant  ainsi  son  salaire  a  $7,000.  II  s'est 
de  plus  paye  des  arrerages  pour  I'annee  eourante  au  meme  taux.  Je  ne  puis  trouver 
aucune  autorite  pour  ce  faire  et  lui  ai  ecrit  lui  demandant  de  rembourser  ces  montants. 
montants. 

Au  cours  du  meme  mois,  il  a  regu  comme  boni  du  cout  de  la  vie  £401-12-1= 
61,954.4V  pour  1919-20,  soit  32*  pour  lOO  sur  $0,000.  Son  boni  de  guerre  de  1918-19 
etait  de  £300,  et  les  paiements  de  boni  au  personnel  pour  1919-20  ont  augmente  dans 
la  memo  proportion  sur  ceux  de  I'annee  1918-19. 

Pouvcz-vous  me  donner  I'autorite  particuliere  fixant  le  taux  de  boni  du  bureau  du 
liaut-connnissaire,  lequel  je  crois  est  base  sur  le  taux  du  gouvernement  imperial? 

II  semble  que  les  reglements  de  la  Commission  du  Service  civil  relatifs  a  I'ad- 
iiiinistration  du  lx)ni  du  cout  d-e  la  vie  pour  1920-21,  approuves  par  arrete  de  I'Exe- 
cutif  en  date  du  15  mai  1920,  doivent  s'appliquer  en  dehors  du  Canada  au&si  bien 
<iu"a  I'intericur.  L'article  8  dit:  "Les  employes  du  service  civil  canadien  en  dehors 
du  Canada  qui  sont  payes  d'apres  les  echelles  de  salaires  applicables  a  des  grades 
ou  classes  de  travaux  correspoudants  au  Canada,  recevront,  s'ils  ont  droit  au  boni 
d'apres  ces  regle.ments,  et  si  leurs  taux  de  salaires  sont  moindres  que  les  taux 
ordinaii-es  payes  pour  travaux  de  memo  nature  dans  la  region  dans  laquelle  ils 
Sunt  employes,  le  boni  conformoment  a  ces  reglements  ". 

Si  le  taux  plus  elevee  est  de  nouveau  accorde  au  haut-commissaire  et  a  son 
personnel  cette  annee,  quelque  mesure  specifique  devrait  etre  prise  pour  le  sanc- 
tionner. 

J'ignore  si  le  ministre  des  Finances  est  le  ministre  par  I'entremise  de  qui  les 
questions  se  rattachant  au  bureau  du  Haut-Commissaire  et  demandant  la  conside- 
ration du  gouvernement  sont  porteos  a  la  connaissance  de  ce  dernier,  mais  comme 
il  s'agit  iei  d'une  question  de  finances,  je  suppose  quMl  aura  a  s'en  occuper. 

tie  suis,  monsieur, 

Votre  obeissant  serviteur, 
Le  sous-ministre  des  Finances.  E.  D.  SUTHERLAND,  A.G. 


AUDITOR  GETsERAUH  RRPORT,  1920-1921 

12  GEORGE  V,  A.    1922 

Audit  Office,  October  15,  1920. 

Dear  Sik, — Referring  to  my  letter  of  yesterday  re  Mr.  Griffith  and  bonus  pay- 
ments to  the  High  Commissioner's  Office,  it  has  been  brought  to  my  notice  that  the 
same  provisions  as  shown  in  Section  8,  Civil  Service  Commission's  regulations, 
1920-21  (which  I  quoted),  applied  to  the  bonus  of  1919-20.     See  Section  13. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLA2^D,  A.G. 
The  Deputy  Minister  of  Finance. 

(No  replies  received  to  my  letters  of  October  14  and  October  15.) 


High  Commissioner's  Office,  London,  October  16,  1920. 

Dear  Mr.  Sutherland^ — Yours  of  the  1st  instant  respecting  the  increase  of  $1,000 
in  my  salary  as  from  the  commencement  of  the  financial  year  1919-20  is  duly  at  hand. 

In  reply  I  send  copy  of  my  letter  to  the  Deputy*  Minister  of  Finance  dated  27th 
January,  1920,  and  enclosures.  From  this  correspondence  you  will  gather  that  the 
$1,000  increase  was  recommended  by  the  High  Commissioner  and  received  the  approval 
of  Sir  Robert  Borden  and  Sir  George  Foster,  the  Acting  Prime  Minister.  These 
estimates  were  passed  by  the  House  of  Commons. 

On  the  3rd  July  last  I  cabled  the  Deputy  Minister  of  Finance  asking  if  our 
estimates  had  passed,  and  on  the  7th  July  I  received  a  cable  in  reply  stating  that  they 
had. 

The  foregoing  will,  I  think,  provide  a  satisfactory  answer  to  the  question  put  in 
the  last  paragraph  of  your  letter. 

Yours  sincerely, 

W.  L.  GRIFFITH,  Secy. 
The  Auditor  General. 


High  Commissioner's  Office,  January  27,  1920. 

Sir, — I  beg  to  enclose  copies  of  the  Estimates  of  this  office  for  the  year  1920-21, 
originals  of  which  have  to-day  been  forwarded  to  the  Premier.  These  Estimates 
have  received  the  approval  of  the  High  Commissioner. 

I  also  enclose  a  copy  of  a  letter  from  Sir  George  Perley  to  the  Acting  Prime 
Minister,  relative  to  an  increase  of  $1,000  to  the  salary  of  the  Secretary  of  the  High 
Commissioner's  Office,  which  is  self-explanatory. 

I  am,  sir,  your  obedient  servant, 

W.  L.  GRIFFITH,  Sec'y. 
The  Deputy  Minister  of  Finance. 


High  Commissioner's  Office,  January  27,  1920. 

Dear  Sir  George  Foster, — I  beg  to  enclose  estimates  relating  to  the  High  Com- 
missioner's staff  and  contingencies,  and  to  the  contingencies  account  of  the  High 
Commissioner,  for  the  financial  year  1920-21. 

These  estimates  provide  for  the  statutory  increases  in  salaries — otherwise  there 
is  no  change.  Pending  re-claseification  the  staff  has  been  dealt  with  on  the  old  basis. 
In  the  case  of  the  secretary,  provision  is  made  for  him  to  receive  the  increase  given 


TREASURY  BOARD  GORRESFONDENOE  a — 45 

SESSIONAL   PAPER  No.    1 

Bureau  de  l'Auditeur,  le  15  octobie  1920. 

Cher  monsiklk,  —  .Me  lelerant  a  ma  Icttie  d"liier  relative  a  M.  Griffith  et  aux 
versemeaits  d'indeniinitcs  au  Bureau  du  Ilaut-iConuni&saire,  j'apprends  que  les  dis- 
positions de  I'artiele  8  des  regkments  de  la  Coniniission  du  Service  civil  jwur  1919-20 
(ot  que  j'ai  cites)  valaiont  pour  rindeninite  de  1919-20.  Voir  I'artiele  13. 

Je  suis,  monsieur, 

Votre  O'beifisant  serviteur 
J.  C.  Saunders,  ecr.,  E.  D.  SUTHERLAND.  A.G. 

Sous-ministre  des  Finances. 

(Aucuno  reponso  no  m'est  parvenue  a  mes  lettres  du  14  et  du  15  octobre). 


Bureau  du  Haut-Commissaire  a  Londres,  le  16  octobre  1920. 

Cher  jionsieik  Sutherland,  —  J'ai  regu  votre  lettre  du  ler  de  ce  mois  relative 
a  ^augmentation  de  $1,000  ti  mon  traitement  a  pi-endre  effet  au  commencement  de 
rexercice  1919-1920. 

En  raponse  je  vous  fais  tenir  eopie  de  ma  lettre  du  27  Janvier  1920  au  sous- 
ininistrc  des  Finances  ct  des  documents  y  aaincxes.  Vous  verrez  par  cette  corres- 
pondance  que  cette  augmentation  de  $1,000  etait  recommandee  par  le  Haut-Commis- 
saire et  approuvee  par  sir  Robert  Borden  et  sir  George  Foster,  premier  ministre  inte- 
rimaire.  Ces  credits  ont  ete  votes  par  la  Chambre  des  communes. 

Le  3  juillet  dernier  j'ai  cable  au  sous-ministre  des  Finances  lui  demandant  si 
nos  credits  avaient  ete  votes,  et  j'ai  requ  le  7  juillet  un  cablogramme  dans  I'affirmative. 

Je  veux  croire  que  ceci  repondra  de  facon  satisfaisante  a  la  question  que  comporte 
le  dernier  alinea  de  votre  lettre. 

Croyez  a  iues  meilleurs  sentiments, 

Sincerement  a  vous, 
L'Auditeur  general.  Wm  GRIFFITH,  Secretaire. 


Bureau  du  Haut-Commissaire  le  27  jauvier  1920. 

]\loNSiKUR,  —  J'inclus  copies  des  credits  de  ce  bui-eau  pour  I'exercice  1920-21 
dont  I'original  a  ete  aujourd'hui  cx!i)edie  au  premier  ministre.  Ces  credits  ont  ete 
approuves  par  le  Haut-Commissaire. 

J'inclus  aussi  copie  d'une  lettre  de  sir  George  Perley  au  premier  ministre  inte- 
rimaire,  relative  a  une  augmentation  de  $1,000  au  traitement  du  secretaire  du  Bureau 
du  TT.nit-Commips-airc,  et  qui  parle  par  elle-imeme. 

Je  suis,  monsieur, 

Votre  obeissant  serviteur, 
Le  sous-ministre  des  Finances.  W.  T^  GRIFFITH,  Sec. 


Bureau   ni;  IlAUT-CoMMissAffiE,  le  27  Janvier  1920. 

Cher  sir  George  Fostkr,  —  J'inclus  lee  credits  relatifs  aux  traitement  du  per- 
sonnel et  aux  depense.s  imprevues,  ainsi  qu'au  compte  des  depenses  imprevues  du 
Haut-Commissaire  pour  I'exercice  1920-1921. 

Ces  credits  comportcnt  I'augmentation  statutaire  des  traitements  raais  demeurent 
identiques  par  ailleurs.  En  attendant  la  reclassification,  on  a  traite  le  personnel  comme 
par  le  passe.  Pour  ce  qui  est  du  secretaire,  il  est  entendu  qu'il  doit  recevoir  I'augmen- 


a — 46  AUDITOR  GENERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

to  Deputy  llinisters  as  from  1st  April,  1919.  This  inoreaee  was  withheld  on  the  mis*- 
apprehension  that  he  was  already  receiving  $6,000,  whereas  $1,000  of  this  was  in 
reality  an  allowance  to  cover  personal  expenses  arranged  by  Sir  Eobert  Borden  ae 
mentioned  in  his  letter  to  Mr.  Griffith,  dated  March  17,  1914,  of  which  I  enclose  copy. 
I  dealt  with  this  in  Ottawa  in  my  letter  to  Sir  Robert  Borden  dated  6th  iSeptember, 
1919,  to  which  also  I  would  refer  you. 
These  estimates  have  my  approval. 

I  am  faithfully  yours, 

GEORGE  H.  PERLEY. 
The  Acting  Prime  Minister. 


Extract  of  Letter  from  Sir   George  E.  Foster   (Acting  Prime  Minister),  dated 

Ottawa,  Fehruary  U,  1920 

To  .Sir  George  H.  Perley  : 

"I  have  your  letter  of  the  27th  January  enclosing  -estimates  for  the  financial  year,  for 
the  High  Commissioner's  Office,  together  with  copy  of  a  letter  written  by  the  Prime  Minister, 
of  date  March  17th,  1914.  I  also  note  your  reference  to  Sir  Robert's  letter  of  September  6th, 
1919.     This  would,  I  think,  be  sufficient  explanation  of  the  increase  of  $1,000." 


Audit  Office,  ISTovembei  2,  1920. 

Dear  Mr.  Griffith, — ^I  have  received  your  letter  of  16th  instant. 

To  have  made  your  increases  legally  payable,  they  would  have  had  to  be  voted 
epecifically  to  you, — your  name  or  official  position  being  given  in  the  estimates  sub- 
mitted to  Parliament.  This  was  not  done.  The  fact  that  they  formed  part  of  a  total 
appropriation  of  $25,950  ie  not  a  sufficient  warrant  for  their  payment.  The  increase 
of  $1,000  to  the  Deputy  Ministers  from  1st  April,  19^,  was  specifically  voted  in 
each  ease. 

Alluding  to  the  increase  of  $1,000,  from  1st  April,  1919,  Sir  George  Perley  has 
evidently  misunderstood  the  facts  when  he  says  "  this  increase  was  withheld  on  the 
misapprehension  that  he  was  already  receiving  $6,000,  whereas  $1,000  of  this  was  in 
reality  an  allowance  to  cover  personal  expenses."  When  dealing  some  years  ago  with 
the  question  of  making  you  an  allowance  for  personal  expenses,  the  Finance  Depart- 
ment decided  to  make  it  in  the  form  of  an  increase  of  salary.  It  was  decidedly  to 
your  advantage  to  have  the  $1,000  treated  as  an  increase  of  salary  rather  than  as  an 
allowance  to  f^over  personal  expenses,  for  in  the  latter  case  you  would  have  been 
called  upon  for  supporting  vouchers  for  your  expenditure. 

The  position  of  Secretary,  High  Commissioner's  Office,  has  not  the  rank  of 
Deputy  Minister,  see  chapter  12,  section  2  (b).  Acts  of  1918,  an  Act  respecting  the 
Civil  Service  of  Canada,  though  from  iSir  George  Perley's  letter  it  would  appear 
that  he  thought  it  had. 

The  classification  list  of  the  Civil  Service  Commission  places  a  lower  maximum 
salary  on  your  position  than  that  you  were  receiving,  and  though  under  section  11 
(3),  1919,  Civil  Service  Act,  you  cannot  be  prejudicially  affected,  your  successor 
would  be  entitled  to  only  the  minimum  rate,  45  B  (2),  Civil  Service  Act. 

From  the  foregoing  it  will  be  evident  to  you  that  my  views  with  regard  to  your 
increase  of  salary  have  not  changed. 

Yours   very   truly, 

E.  D.  SUTHERLAND,  A.G. 
The  Secretary,  High  Commissioner's  Office. 


TREASURY  BOARD  rORRESI'ONDENCE  a— 47 

SESSIONAL   PAPER  No.   1 

tation  'accordee  aux  sous-niinistrcs  et  datant  du  lev  avril  1919.  On  avait  retcnu  cette 
augmentation  parce  qu'on  croyait  faussement  qu'il  recevait  deja  $6,000,  alors  que 
sur  cette  souune  $1,000  allait  en  realite  pour  couvrir  certains  frais  personnels  reg-les 
par  sir  Robert  Borden  et  dont  ce  dernier  fait  mention  dans  sa  lettre  a  M.  Griffith  en 
date  du  lY  mars  1914  et  dcmt  j'inclus  copie.  J'ai  traite  cette  question  a  Ottawa  dans 
une  lettre  a  sir  Roibert  Borden  datee  du  G  scptcmlire  1010  a  Inquelle  je  vous  prie  de 
vous  referer  egalement. 

Ces  credits  portent  mon   approbation. 

Je  suis,  fidelement  a  vous, 

GEORGE  PERLY, 
Le  premier  ministre  interimairc.  H aut-C ommissaire . 


Extrait   d'une   lettre   de   sir   Gcorfje   E.    Foster   fjrrcinier   viinistre  interimaire),   datee    dOtlaua, 

le  H  f^vrier  1020: 
A  Sib  George  Perley  : 

"J'ai  en  mains  votre  lettre  du  27  Janvier  renfennant  les  credits  pour  I'exercice  en 
faveur  du  bureau  du  Haut-Commissaire  ainsi  que  copie  d'une  lettre  6crite  par  le  premier  minis- 
tre en  date  du  17  mars  1914.  Je  note  aussi  votre  allusion  a.  la  lettre  de  Sir  Robert  Borden  du 
6  septembre  1919.     Je  crois  que  le  tout  explique   suffisamment  I'augmentation   de    $1,000. 


Bureau  de  l'Auditeur,  le  2  novembrc  1920. 

Cher  M.  Griffith,  —  J'ai  regu  votre  lettre  du  16  de  ce  mois. 

Pour  rendre  legal  le  versemient  de  vos  augmentations  de  traitement,  il  eut  fallu 
les  voter  specialement  en  votre  faveur  — a  votre  nom  ou  votre  situation  officielle 
etant  indiques  dans  les  credits  soumis  au  Parlement.  On  ne  I'a  pas  fait.  Le  fait 
qu'elles  entraient  dans  un  credit  general  de  $25,950  n'explique  pas  suifisamment  le 
versoment  a  en  faire. 

L'augmentation  de  $1,000  en  faveur  des  sous-ministres  a  compter  du  ler  avril 
1919  a  ete  votee  dans  cbaque  cas  dans  des  termes  specifiques. 

En  faisant  allusion  a  I'augmentation  de  $1,000,  a  compter  du  ler  avril  1919,  sir 
George  Perley  a  sans  doute  nial  interprete  les  faits  en  declarant  que  "  cette  augmen- 
tation a  ete  retenue  sous  la  fausse  croyance  qu'il  recevait  deja  $6,000,  alors  que  de  cette 
sonime  $1,000  comptaient  en  realite  pour  couvrir  les  depenses  ipersonnelles  ". 

Quand,  il  y  a  quelqu€s  annees,  le  ministere  des  Finan<3es  s'est  occupe  de  vous 
aceorder  une  indemnite  pour  depenses  personnelles,  il  a  decidte  d'incorporer  cette  in- 
demnite  dans  une  augmentation  de  votre  traitement.  II  etait  decidement  tout  a  votre 
avantage  que  cette  somme  de  $1,000  fut  consideree  comme  constituant  une  augmen- 
tation de  traitement  plutot  que  comme  une  indemnite  destinee  a  couvrir  vos  depenses 
personnelles,  car  dans  k  dernier  cas  vous  eussiez  eu  a  rendre  compte  de  vos  depenses. 

La  situation  du  secretaire  du  'bureau  du  Haut-Commissaire  n'est  pas  au  meme 
niveau  que  le  rang  de  sous-ministre,  voir  le  chapitre  12  de  I'article  2  (b)  des  lois  do 
1918,  loi  relative  au  Service  civil  du  Canada,  bien  que  par  la  lettre  de  Sir  George 
Perley  il  serable  que  ee  dernier  croie  qu'elle  Test. 

Le  taWeau  de  la  classification  de  la  Coni'mission  du  Service  civil  accorde  a 
votre  situation  un  maximum  dc  traitement  inferieur  a  ce  qu'il  etait  dans  le  passe,  et, 
bien  que  I'article  11  (3)  1919  de  la  loi  du  Service  civil,  empecbe  que  vous  ne  soyoz 
lese,  votre  successeur  n'aurait  droit  qu'au  minimum  du  traitement,  45  B  (2),  de  la 
loi  du  Service  civil. 

Vou3  convprendrez  par  ee  qui  precede  que  mes  vucs  sur  I'augmentation  de  votre 
traitement  ne  sont  pas  modifiees. 

Bien  a  vous, 

E.  D.  SUTHERLAND, 
Le   secretaire   du   bureau    du    Haut-Commissaire.  A.O. 


a — 48  AUDITOR  GENERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit  Office,  Eebruary  18,  1921. 

Dear  Mr.  Griffith, — It  has  occurred  to  me  since  this  morning's  conversation, 
that  it  would  be  well  while  you  are  on  the  spot  to  get  the  matter  of  paying  the 
Imperial  rate  of  bonus  to  your  office  settled. 

I  do  not  know  how  that  rate  originated  or  the  authority  for  the  same.  Then 
there  is  the  question  of  its  continuance.  It  should  be  possible  to  reach  a  satisfactory 
concl\ision  so  much  more  easily  while  you  are  here  at  headquarters  and  can  talk  the 
matter  over  with  the  proper  authority  than  by  correspondence  from  London,  which 
will  result  if  the  matter  is  left  unsettled  now. 

It  will  of  course  be  necessary  for  me  to  see  that  there  is  governmental  authority 
for  paying  a  rate  so  much  higher  than  that  laid  down  in  the  Civil  Service  regula- 
tions, section  13,  and  confirmed  by  Order  in  Council  of  7th  February,  1920. 

So  far  as  I  know,  yours  is  the  only  office  that  has  been  receiving  the  Imperial 
rate. 

Yours    truly, 

E.  jy.  SUTHERLAKD,  A.G. 
The  Secretary,  High  Commissioner's  Office. 


Audit  Office,  April  14,  1921. 

Sir, — Some  little  time  ago  I  gave  Mir.  Buskard,  for  your  information  I  under- 
stood, some  letters  that  had  passed  between  this  office  and  Mr.  Griffith,  Secretary, 
High  Commissioner's  Office,  London,  in  relation  to  his  salary. 

The  classification  of  the  position  is  $4,200  and  up. 

For  some  years  Mr.  Griffith  has  been  in  receipt  of  $6,000. 

Last  July,  without  the  authority  of  Council  for  an  increase  of  salary,  he  drew 
$1,000  as  arrears  of  salary  for  the  year  1919-20,  and  has  continued  to  be  paid  $7,000 
for  1920-21. 

I  wrote  to  Mr.  Griffith  pointing  out  that  there  was  no  authority  for  the  increase 
and  asking  him  to  refund  the  overpayment.  This  he  has  not  done,  but  before  pro- 
ceeding further  in  the  matter  I  shall  be  glad  to  know  if  Council  has  in  view  any 
action  with  respect  to  Mr.  Griffith's  salary. 

He  was  here  recently,  I  assume  for  the  purpose  of  getting  the  increased  salary 
ratified,  but  I  have  had  no  information  that  he  succeeded  in  doing  so. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHEELAND,  A.G. 
The  Premier,  Minister  of  External  Affairs. 


Audit  Office,  June  15,  1921. 

Sir, — On  your  June  paylist  for  the  High  Commissioner's  Office,  London,  payment 
is  claimed  for  the  Secretary  at  the  rate  of  $7,000  per  annum.  As  his  salary  under  the 
official  classification  is  determined  as  $4,200,  and  up,  he  is  not  entitled  to  any  greater 
rate  than  that  he  was  legally  receiving  on  November  10,  1919  namely,  $6,000,  until 
increased  by  the  Governor  in  Council. 

The  estimates  for  the  current  year  are  only  a  provision  and  not  an  authority  to 
pay  him  a  salary  in  excess  of  that  now  fixed  by  Order  in  Council. 
I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 

The  Under  Secretary  of  State  for  External  Affairs. 


TREASURY  HOARD  rORRKf^l'ONnKNGE  a — 49 

SESSIONAL   PAPER  No.   1 

P>i;ui:a(:  df,  i/Auditeuii  CKNiiRAL,  le  18  fevrior  1921. 

Cher  M.  Guikkitm, — 11  in'ost  npparu  dopuis  notre  cntretien  de  ce  matin  qu'il  serait 
a  propos  do  profiter  d(?  votro  presence  sur  les  lieux  pour  faire  ref?ler  la  question  du 
versemeiit  a  votrc  bureau  du  tarif  imperial  de  I'indemnite. 

.T'ignore  I'origine  et  les  auteurs  resy)onsables  do  ce  tarif.  Puis  arrive  la  question 
de  son  maintien.  II  devrait  etre  possible  d'en  vcnir  a  une  conclusion  favorable  plus 
facile  a  obtenir  ici  aux  quartiers-generaux  oxi  vous  etes  a  meme  de  discuter  I'affairo 
qu'en  correspondant  ds  Londres,  ce  qui  va  arriver  si  vous  ne  menez  pas  I'affaire  a 
bien  ici. 

'T'aurai  rinlurellement  a  voir  a  me  eouvrir  d'une  autorisation  gouvernementale 
(quelconque)  avant  de  vous  verser  uu  traitement  a  ce  point  superieur  a  colui  que 
oomportent  les  reglements  du  Service  civil  h  I'article  13  et  qu'un  arrete  ministoriel  du 
7  fevrior  1920  a  eonfirme. 

Votro  bureau  est  le  soul  quo  jo  sacbe  qui  ait  obtonu  le  tarif  imperial. 

'T5ien  a  you?;, 

E.  D.  SUTTIERL.\ND,  A.G. 
Tx?  secretaire  du  bureau  ilu  Unui-Coiiiinissaire. 


BuREAi;  DE  l'Auditeur,  14  avril  1921. 

MoNSiKUK, — ^J'ai  tout  recemmeut  vcmis  a  M.  Muskard,  pour  votre  gouverne,  je 
<;rois,  quelques  lettros  quo  I'on  avait  ecliangees  entre  ce  bureau  et  ^f.  Griffith,  secre- 
taire du  bureau  du  ITaut-Commissaire  ti  Londres  et  relatives  a  son  traitement. 

La  classification  de  cette  sifuafioii  est  do  $4,200  et  yilus. 

Pendant  quelques  annees  ^f.  (Triffitli  a  reeu  $0,000. 

En  juin  dernier,  et  sans  Tautorisation  du  eonseil  de  rocevoir  un  traitciuent  plus 
eleve,  11  a  retire  $1,000  a  titre  d'arrerages  de  traitement  pour  I'exercice  1919-20  et  a 
continue  a  recevoir  $7,000  pour  1920-21. 

J'ai  ecrit  a  M,  Griffith  et  lui  ai  soumis  que  cette  augmentation  n'avait  pas  etc 
autorisee  et  I'ai  prie  de  rembourser  cette  somme.  11  ne  s'est  pas  encore  execute,  cepen- 
dant  avant  d'aller  plus  loin  je  serais  aisp  do  savoir  si  le  couseil  a  dos  intentions  relati- 
vement  au  traitement  de  M.  Griffith. 

Il  est  venu  a  Ottawa  tout  recemmeut,  en  vuo,  je  suppose,  de  faire  ratifier  cette 
auirmentation  de  traitement,  ccpendant  jo  ne  sache  pas  qu'il  y  ait  reussi. 

Je  suis.  Monsieur,  votrc  obeissant  serviteur, 
.\u  premier  luinistro  dos  Affaires  exterioures.  E.  D.  STTTIIEPLAND,  A.G. 


Bureau  de  l'Auditeur,  15  juin  1921, 

MoNsiEru. — Votre  bordereau  de  paye  de  juin  relatif  au  bureau  du  Haut-Commis- 
-laire  a  Londres  porte  que  I'on  a  paye  au  secretaire  une  somme  basce  sur  un  traitement 
de  $7,000  par  annee.  Comme  la  classification  offieielle  etablit  son  traitement  comma 
etant  de  $4,200  et  plus,  il  n'a  pas  droit  a  recevoir  plus  que  ce  qu'il  recevait  a  la  date 
du  10  novembre  1019  a  savoir  $0,000,  d'iei  qu'un  arrete  ministoriel  ait  augmente  co 
dernier. 

Les  credits  dv  I'aimee  couraute  constituent  dos  dispositions  ot  non  I'autorisation  de 
lui  verser  im  traitement  superieur  a  celui  qu'a  designe  I'arrete  ministoriel. 
.Te  suis.  Monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 

Le  sous-secretaire  d'Etat  pour  les  affaires  exterioures, 
1 — 4a 


a — 50  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit  Office,  December  2,  1921. 

Dear    Sir, — I    wovild   draw   your    attention  to  my  letter  to  you  of  14th  October, 

1920,  referring  to  an  increase  of  salary  paid  to  Mr.  W.  L.  Griffith,  Secretary,  High 
Commissioner's  Office,  London,  which  appeared  to  me  to  be  unauthorized.  On  14th 
April,  1921,  I  wrote  to  Hon.  Mr.  Meighen  on  this  subject  and  enclose  a  copy  of  the 
letter  together  with  a  copy  of  my  letter  of  October  1,  1920,  to  Mr.  Griffith. 

By  Order  in  Council  21st  March,  the  High  Commissioner's  Office  was  placed 
under  the  control  of  the  Department  of  External  Affairs  for  administration  purposes 
and  on  the  11th  July  Mr.  Griffith's  salary  was  increased  to  $7,000,  from  1st  April, 

1921.  I  find  that  the  rate  of  $7,000  was  discontinued  to  Mr.  Griffith  from  the  1st 
January  to  31st  March,  1921,  and  he  reverted  to  the  authorized  salary  of  $6,000. 

There  remains  the  question  of  the  payments  of  arrears  for  1919-20,  $1,000,  and 
the  nine  months  of  1920-21,  $750,  on  which  action  should  be  taken.  I  shall  be  glad 
to  be  advised  whether  the  Government  proposes  to  sanction  these  payments.  If  not 
^I  assume  it  will  become  my  duty  to  press  for  a  refund  of  the  amount. 

This  is  a  matter  which  I  think  should  be  brought  to  the  attention  of  the  Treas-ur^ 
Board. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Secretary,  Treasury  Board. 


Audit    Office,    January    7,    1922. 

Sir, — I  have  to  call  your  attention  to  my  letters  of  October  14, 1920,  and  December 
2,  1921,  in  reference  to  overpayments  of  salary  of  W.  L.  Griffith,  Secretary,  High 
Commisioner's   Office,  London. 

I  have  received  no  reply  from  you  to  these  letters. 

I   am,    sir,   your    obedient   servant, 

E.    D.    SUTHERLAND,    A.G. 
The  Secretary,  Treasury  Board. 


Overpayment   of   Civil   Pay   while   on   Military   Service — ^Archives   Dept. 

Archives    Department,    March    22,    1916. 

Sir, — In  accordance  with  the  request  contained  in  your  letter  of  the  4th  instant, 
I  have  the  honour  to  advise  you  that  the  following  members  of  the  Archives  staff 
have  enlisted  for  overseas  service  since  our  last  list  was  forwarded  to  your  Depart- 
ment. 

Wm.  Webber  enlisted  with  the  77th  Regiment  on  November  12,  1915. 

G.  Lanctot  enlisted  with  the  163rd  Battalion  on  December  1,  1915. 

I   am,    sir,   your    obedient    servant, 

A.    G.    DOUGHTY,    D.M. 

The  Auditor  General. 


TREASURY  BOARD  CORREsroyDKXCE  a — 51 

SESSIONAL   PAPER  No.   1 

Bureau  de  l'Auditeur,  2  decembre  1921, 

Cher  monsielr^ — Je  desire  attirer  votre  attention  sur  la  lettre  que  je  vous  ai 
envoyee  le  14  octobre  1920  et  relative  a  une  augniontation  du  traitement  verse  a  M. 
W.  L.  Griffith,  secretaire  du  bureau  du  Haut-Comiiii>?aire  u  Londres,  augmentation 
qui  no  m'a  pas  semble  autorisee. 

Le  14  avril  1921  j'ai  ecrit  u  I'hon.  ^f.  Meighon  a  ee  sujet  et  vous  inclus  copie  de 
cetto  lettre  en  meme  tonips  que  copie  de  ma  lettre  du  ler  octobre  1920  a  M.  Griffith. 

Le  21  mars  et  par  arrete  ministeriel  le  bureau  du  Haut-Commissaire  a  ete  mis 
sous  le  controle  du  uiiuistere  des  Affaires  etrangeres  pour  tout  ce  qui  a  trait  aux 
cboses  de  Tadministration,  et  le  11  juillet  le  traitement  de  M.  Griffith  a  ete  porte  a 
$7,000  a  prendre  etfct  du  ler  avril  1921. 

Je  VOLS  que  le  traitement  de  $7,000  a  cesse  d'etre  verse  a  M.  Griffith  du  ler  Jan- 
vier au  31  mars  1921  et  est  revenu  au  chifFre  officicl  de  $6,000. 

Reste  la  question  du  versement  des  arrerages  pour  1919-20,  soit  $1,000,  ainsi  que 
pour  les  neuf  mois  de  1920-21,  soit  $750,  au  sujet  de  quoi  il  conviendrait  d'agir. 

Je  serai  aise  d'apprendre  si  le  gouvernemont  se  propHDse  de  sanetionner  ces  verse- 
ments.  Dans  la  negative  je  comprends  qu'il  in'incombera  de  voir  a  faire  rentrer  le 
montant  en  question. 

Cette  affaire  meriterait  dVtre  portee  a  la  connaissancc  du  Conseil  du  Tresor. 

Je  suis,  Monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  secretaire  du  Conseil  du  Tresor. 


Bureau  de  l'Auditeur,  7  Janvier  1922. 

Monsieur, — Je  dois  attirer  votre  attention  sur  mes  lettres  du  14  octobre  1920  et 
du  2  decembre  1921  relatives  au  surpaiement  de  traitement  a  M.  Griffith,  secretaire 
du  bureau  du  Haut-Commissaire  a  Londres. 

Je  n'ai  regu  aucune  reponse  de  vous  a  ces  lettres. 

Je  suis,  ^fonsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAISTD,  A.G. 
Le  secretaire  du  Conseil  du  Tresor. 


Excedent  de  paiement  a  un  fonctionnaire  civil  de  son  traitement  comme  tel  alors 
qu'il  etait  en  activite  de  service — Archives  publiques 

Archives  publiques,  Ottaava,  le  22  mars  1916. 

Monsieur, — Conformement  a  la  demande  contenue  dans  votre  lettre  du  4  ecoule, 
j'ai  I'honneur  de  vous  avertir  que  les  membres  suivants  du  personnel  des  Archives  se 
sont  enroles  pour  service  outre-mer  depuis  que  notre  derniere  liste  a  ete  transmise  a 
votre  ministere. 

Wm  "Webber  s'est  enrole  dans  le  77e  regiment  le  12  novembre  1915. 

G.  Lanctot  s'est  enrole  dans  le  163eme  bataillon,  le  ler  decembre  1915. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

A.    G.   DOUGHTY,   S.-M. 
L'Auditeur  general. 
1— 4ia 


a— 52  ATJDirON  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit    Office,  April   7,   1916. 

Sir, — I  am  in  receipt  of  youi-  letter  of  the  22nd  ultimo  re  the  enlistment  of 
Messrs.  Webber  and  Lanetot  of  your  staff. 

As  they  enlisted  since  the  1st  of  November  last,  why  are  their  full  Civil  Service 
salaries  being  paid  them?  According  to  the  Order  in  Council  of  November  1  last 
they  are  not  entitled  to  be  paid  in  full  both  their  civil  and  military  pay. 

I  have  to  request  that  a  refund  be  obtained  at  once  of  the  overpayment  in  each 
case  so  that  the  account  for  the  past  fiscal  year  may  be  properly  adjusted. 

I    am,    sir,    your    obedient    servant, 

J.    FRASER,    A.G. 
The  Dominion  Archivist. 


Archives    Department,    April    8,    1916. 

Sir, — In  answer  to  your  letter  of  the  7th  instant  referring  to  the  payment  of 
Messrs.  Webber  and  Lanetot,  I  beg  to  say  that  on  the  enlistment  of  Mr.  Webber  the 
matter  was  referred  to  the  Minister,  as  all  his  preparations  for  enlistment  had  been 
made  previous  to  the  1st  of  November.  No  decision  having  been  given,  they  were 
paid  for  the  months  of  December  and  January,  but  since  that  date  the  cheques, 
although  issued,  have  not  been  handed  to  them.  Early  in  the  month  of  February  the 
question  of  payment  of  salary  was  referred  to  the  Treasury  Board,  but  the  papers 
were  returned  for  further  information.  The  information  was  obtained  and  trans- 
mitted to  the  Treasury  Board  about  two  weeks  ago,  but  I  imderstand  on  inquiring 
yesterday  that  although  the  matter  had  been  broiight  up,  no  decision  had  been 
arrived   at. 

I  presume,  therefore,  that  until  the  matter  is  disposed  of  by  the  Board.  I  should 
not  take  any  further  action. 

I    am,    sir,    your    obedient    servant, 

A.    G.    DOUGHTY,    D.M. 
The  Auditor  General. 


Audit  Office,  February  11,  1920. 

Sm, — G.  Lanetot  of  your  department  still  continues  to  draw  the  amount  of  his 
civil  salary  less  his  military  pay. 

Is  he  still  on  military  service  and  where? 

I  am,  sir,  your  obedient  servant, 

.     E.  D.   SUTHERLAND,  A.G. 
The  Dominion  Archivist. 


Archives  Department,  February  11,  1920. 

Sir, — In  answer  to  your  letter  of  the  11th  instant,  I  beg  to  say  that  Mr.  Gustave 
Lanetot  is  still  on  military  sei-vice  in  connection  with  war  trophies  and  their  distri- 
bution. 

He  is  chiefly  engaged  in  Ottawa,  but  occasionally  in  Montreal  and  in  Toronto, 
which  are  the  chief  depots  of  the  war  trophies. 

Yours  truly, 
The  Auditor  General.  A.  G.  DOUGHTY,  D.M. 


TREASURY  BOARD  CORRESPONDENCE  a— 53 

SESSIONAL   PAPER  No.    1 

CouR  DES  coMPTES,  le  7  avril  1916. 

Monsieur, — J'ai  regu  votre  lettre  du  22  dernier  au  sujet  de  I'enrolement  de  MM. 
Webber  et  Lanetot,  membres  de  votre  personnel. 

Comme  ils  se  sont  enroles  depuis  le  ler  novmebre  dernier,  pourquoi  leur  paic-t-on 
leurs  salaire3  complets  en  tant  que  fonctionnaires  civils?  D'apres  I'arrete  en  conseil 
adopte  le  ler  novenibre  dernier,  ils  n'ont  pas  droit  de  retirer  leurs  traitements  complets 
civil  et  militaire. 

Je  me  vois  dans  I'obligation  de  vous  demander  I'obtention  immediate  du  paienunt 
en  trop  dans  chaque  cas,  afin  que  le  compte  pour  I'exercice  dernier  soit  regie. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

J.  FEASER,  A.a. 
L'Archiviste  federal. 


Akchives  PUBLiQUES,  le  8  avril  191(J. 

Monsieur, — En  reponse  a  votre  lettre  du  7  ecoule  relativement  au  paiemeut  de 
MM.  Webber  et  Lanetot,  j'ai  I'honneur  de  dire  qu'en  ce  qui  concerne  I'enrolement  de 
M.  Webber,  la  question  a  ete  referee  au  ministre,  vn  qu'il  avait  termine  tous  ses  prepa- 
ratifs  pour  son  enrolement  avant  le  ler  novembre.  Comme  11  n'avait  pas  ete  donne  de 
decision,  ils  ont  regu  leurs  appointements  pour  les  mois  de  decembre  et  Janvier,  mais 
depuis  lors,  les  cheques,  bicn  qu'ayant  ete  emis,  ne  leur  ont  pas  ete  remis.  Au  commen- 
cement do  fevrier  la  question  du  paiement  des  appointements  a  ete  referee  au  Conseil 
du  Tresor,  mais  les  documents  ont  ete  renvoyes  afin  d'obtenir  de  plus  amples  informa- 
tions. Les  renseignements  ont  ete  obtenus  et  transmis  au  Conseil  du  Tresor  il  y  a  en- 
viron deux  semaines,  mais  je  comprends  apres  m'etre  informe  bier,  que  bien  que  la 
question  eut  ete  soulevee,  aucune  decision  n'avait  ete  adoptee. 

Je  suppose  done,  que  jusqu'a  ce  que  le  Conseil  regie  la  question,  je  ne  di'vrais 
prendre  aucune  decision. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

A.   G.   DOUGHTY,   S.-M. 
L'Auditeur  general. 


Bureau  de  l'Auditeur,  le  11  fevrier  1920. 

Monsieur, — G.  Lanetot,  des  Archives,  continue  encore  a  retirer  le  montant  de  sis 
appointements  en  tant  que  fonctionnaire  civil  moins  son  traitement  militaire. 
Fait-il  encore  du  service  militaire  et  ou? 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
L'Archiviste  federal. 


Archives  publiques,  le  11  fevrier  1920. 

Monsieur, — En  reponse  a  votre  lettre  du  11  courant,  j'ai  I'honneur  de  vous  dire 
que  M.  Gustavo  Lanetot  fait  encore  du  service  militaire,  s'occupant  des  trophees  de 
guerre  et  de  leur  distribution. 

n  travaille  surtout  a  Ottawa,  mais  de  temps  en  temps  a  Montreal  et  a  Toronto, 
qui  sont  les  depots  principaux  des  trophees  de  guerre. 

Bien  a  vous, 

A.    G.   DOUGHTY,   S.-M. 
L'Auditeur  general. 


a — 54  AUDITOR  GENERAUC  REPORT,  i'^20-1921 

12  GEORGE  V,  A.   1922 
Audit  Office,  February  14,  1920. 

Sm, — I  am  in  receipt  of  your  reply  of  yesterday  re  Mr.  Lanctot. 

I  am  informed  by  the  Department  of  Militia  and  Defence  that  Mr.  Lanctot  has 
been  drawing  major's  pay  since  1st  June,  1917,  but  you  have  been  deducting  from  your 
pay  list  lieutenant's  pay  only.  Why  was  any  civil  pay  approved  for  him  after  the  date 
when  his  military  pj^  exceeded  his  civil?  The  amount  of  civil  pay  received  by  him 
since  1st  June,  1917,  is  $1,739.46.  He  was  entitled  to  only  $588.30.  The  overpayment 
$1,151.16  should  be  refunded. 

From  the  information  contained  in  your  letter  it  would  appear  that  he  is  engaged 
on  work  that  might  be  considered  part  of  his  departmental  duties  and  that  he  was  not 
entitled  to  any  military  pay  since  his  return  to  Canada.  Please  state  why  his  military 
pay  was  continued  after  his  return  to  Canada  and  after  his  resumption  of  work  that 
is  so  closely  associated  with  the  department  in  which  he  is  employed. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Dominion  Archivist. 


Archives  Department,  February  16,  1920. 

Sir, — In  answer  to  your  letter  of  the  14th  instant,  regarding  payments  made  to 
Mr.  Lanctot,  I  beg  to  say  that  according  to  instructions  received  from  the  Militia 
Department,  we  deducted  a  captain's  pay  from  his  civil  pay  from  April,  1916.  No 
further  communication  appears  to  have  been  received  from  the  Militia  Department, 
and  the  deduction  has  been  continued  at  this  rate.  I  must  say  that  his  majority  was 
conferred  while  I  was  away  from  this  country.  If  any  reduction  has  to  be  made,  it 
would  not  appear  to  be  on  the  scale  indicated  in  your  letter. 

Mr.  Lanctot  is  engaged  in  connection  with  the  distribution  of  war  trophies,  and 
it  is  absolutely  necessary  that  he  should  be  connected  with  the  Militia  Department  as 
we  are  brought  into  continual  contact  with  the  military  people  in  handling  these 
trophies  and  in  transferring  them  to  different  points.  For  the  same  reason  I  found 
it  necessary  to  be  myself  attached  to  Headquarters  Staff  without  pay,  as  I  could  exer- 
cise no  control  nor  conduct  the  business  economically  unless  I  held  military  rank. 
There  are,  of  course,  certain  portions  of  the  clerical  work  which  may  have  resemblance 
to  work  performed  in  the  Archives,  but  the  bulk  of  the  work  has  no  resemblance. 

I  have  never  had  any  desire  to  handle  the  war  trophies.  It  is  a  thankless  task, 
hard  work,  and  a  continual  worry.  But  whenever  I  have  suggested  handing  the  work 
over  to  some  one  else,  both  the  Ministers  of  Militia  and  of  the  Government  have  asked 
me  to  carry  on. 

The  British  Government  has  declared  that  the  trophies  are  not  the  property  of 
the  units  nor  of  the  Militia  Department,  therefore  the  distribution  is  to  a  large  extent 
of  a  civil  character,  though  closely  connected  with  the  Militia. 

Yours  truly, 

A.  G.  DOUGHTY,  DM. 
The  Auditor  General. 


Audit  Office,  March  3,  1920. 

Sm, — I  am  in  receipt  of  yours  of  the  16th  ult.,  re  the  civil  and  military  pay  of 
Major  Lanctot,  in  which  you  state  that  if  any  reduction  has  tb  be  made  it  would  not 
appear  to  be  on  the  scale  indicated  in  my  letter,  namely,  $1,151.16.  Please  state  what 
is  your  calculation  of  the  amount  of  the  overpayment. 


TREASURY  BOARD  CORRESPONDENCE  d — 55 

SESSIONAL   PAPER  No.   1 

CoUR  DES  COMPTES,  le  14  fevrici-  1920. 

Monsieur, — J'ai  roQii  votre  reponse  d'hier  au  sujet  de  M.  Lanctot. 

On  m'apprcnd  au  ministere  de  la  Milice  ct  de  la  Defense  que  M.  Lanctot  a  retire 
le  traitcmcnt  d'uu  major  depuis  Ic  ler  juin  1917,  mais  que  vous  avez  retire  de  votre 
bordereau  de  paie  seulement  le  traitement  d'un  lieutenant.  Pourquoi  a-t-on  approuve 
son  salaire  de  civil  apres  la  date  ou  son  traitement  en  tant  que  militaire  depassait  son 
salaire  de  civil?  Le  montant  de  son  traitement  en  tant  que  civil  regu  depuis  le  ler 
juin  1917  est  de  $1,739.46.  II  n'avait  droit  qu'a  $588.30.  L'exces  de  paiement  $1,151.10 
dovniit  etre  reii  hcnir^ic. 

D'apres  les  rcnseignomonts  que  rcnferme  votre  Icttre,  il  semblerait  qu'il  s'occupe 
d'une  besogne  qui  pourrait  etre  consideree  comme  faisant  partie  de  ses  fonctions  aux 
archives,  et  qu'il  n'avait  pas  le  droit  de  retirer  aucun  appointement,  en  tant  que  mili- 
taire, depuis  son  retour  au  Canada.  Veuillez  avoir  la  bonte  de  me  dire  la  raison  pour 
laquelle  son  traitement  en  tant  que  militaire  a  ete  continue,  apres  sa  reprise  d'une  be- 
sogne qui  touclie  de  si  pres  aux  fonctions  des  Archives  ou  il  est  employe. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 
L' Archivists  federal.  E.  D.  SUTHEELAXD,  A.G. 


Arcitivks  puBLiQfES,  le  16  fevrier  1920. 

Monsieur, — En  reponse  a  votre  lettre  du  14  courant,  concernant  Ics  paiements 
faits  a  M.  Lanctot,  j'ai  Fhonneur  de  vous  dire  quo  selon  des  instructions  reques  au 
ininistere  de  la  Milice,  nous  avons  retranche  de  son  salaire,  en  tant  que  fonctionnairo 
civil,  un  montant  equivalent  au  traitement  d'un  capitaine,  a  partir  d'avril  1916.  II 
ne  semble  pas  que  nous  ayions  regu  d'autres  communications  du  ministere  de  la 
Milice,  et  la  deduction  a  ete  oontinuee  telle  que  commencee,  Je  dois  dire  que  son 
grade  de  major  lui  a  ete  accorde  lorsque  j'etais  absent  du  pays.  S'il  faut  faire  quelque 
reduction,  elle  ne  me  semblerait  pas  etre  d'apres  I'echelle  indiquee  dans  votre  lettre. 

^r.  Lanctot  s'occupe  de  la  distribution  des  trophees  de  guerre,  et  il  est  absolument 
neeessaire  qu'il  soit  en  relation  avec  le  ministere  do  la  Milice,  vu  que  nous  sommes  en 
contact  continuel  avec  les  militaires,  en  ee  qui  a  trait  a  la  manutention  de  ces  trophees 
et  a  leur  transfert  aux  differents  endroits.  Pour  la  meme  raison,  j'ai  juge  neeessaire 
d'etre  attache  au  quartier  general  sans  traitement,  vu  que  je  ne  pouvais  exercer  au- 
cune  direction  ni  diriger  les  operations  economiquement  a  moins  d'avoir  un  grade 
militaire. 

Il  y  a  sans  doute,  certains  travaux  executes  par  les  commis  aux  ecritures  qui  peu- 
veut  ressembler  a  ceux  accomplis  aux  Archives,  mais  le  travail  en  general  n'y  res- 
semble  aucunement. 

Je  n'ai  jamais  desire  faire  la  manutention  des  trophees  de  guerre.  C'est  une 
tuehe  ingrate.  ardue  et  qui  est  la  source  de  tracas  sans  fin.  J'ai  recommande  de  passer 
la  besogne  a  une  autre  personne,  mais  le  ministre  de  la  Milice  et  les  ministres  du 
gouvernement  m'ont  demande  de  tenir  bon. 

Le  gouvernement  britiinnique  a  declare  que  les  trophees  n'appartiennent  ni  aux 
unites  ni  au  ministere  de  la  Milice,  par  consequent  leur  distribution  est  dans  une 
grande  mesure  une  aflfaire  civile,  bien  qu'ayant  des  relations  etroites  avec  la  Milice. 

Bien  a  vous, 
L'Auditeur  general.  A.    G.    DOUGHTY,    S.-}f. 


Bureau  de  l'Auditeur,  le  3  mars  1920. 

Monsieur, — J'ai   reou  la  vOtro  du   16  dernier,  a  propos  des   traitements   civil   et 

militaire  du  major  Lanctot,  dans  laquelle  vous  declarez  que  s'il  faut  faire  (luelque 

reduction  il  ne  semblerait  pas  qu'elle  serait  d'apres  rechelle  indiquee  dans  ma  lettru, 

a  savoir  $1,151.16.     Yeuillez  declarer  eombien  vou?  calculez  pour  l'exces  de  paiement. 


a^56  AUDITOR  GENERALS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

As  to  the  question  of  Mr.  Lanctot  being  entitled  to  draw  any  military  pay  since 
his  return  to  Canada,  that  will  require  to  be  settled  by  the  Department  of  Militia  and 
Defence. 


The  Dominion  Archivist. 


I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 


Audit  Office,  March  9,  1920. 

Sir, — In  answer  to  your  letter  of  the  3rd  instant  regarding  the  civil  and  military 
pay  of  Major  Lanctot,  I  beg  to  say  that  in  your  communication  of  February  14  you 
stated  that  we  had  been  deducting  lieutenant's  pay  only,  and  I  presumed  that  the 
amount  you  had  arrived  at  was  on  that  basis.  According  to  our  pay-lists,  we  have  paid 
Major  Lanctot  since  the  1st  of  June,  1917,  the  sum  of  $1,731.01,  always  deducting 
from  his  salary  a  captain's  pay.  I  am  informed  by  the  Militia  Department  that  a 
major's  pay  is  $4  and  $1  field  allowance,  and  this  would  show  a  difference  of  $1,142.71. 
I  might  say  that  no  intimation  of  increase  of  pay  ever  reached  this  department;  in 
fact  I  heard  of  the  appointment  after  I  had  left  for  Europe,  and  as  it  was  a  temporary 
rank,  I  did  not  know  whether  it  carried  any  additional  salary  or  not. 

I  have  always  considered  that  Major  Lanctot  should  have  been  paid  double  salary 
in  the  same  way  that  two  of  our  other  officers  were  paid.  He  offered  his  services  in 
January,  1915,  and  again  in  the  summer  of  that  year,  and  he  was  prevented  from 
leaving  as  his  services  were  required  here,  and  in  fact  after  he  did  enlist  he  was 
recalled  from  his  regiment  to  perform  work  overseas  in  connection  with  the  depart- 
ment. 

Moreover,  on  the  10th  June,  1915,  application  was  made  to  tlie  Civil  Service 
Commission  for  his  promotion  from  Subdivision  A  of  the  Second  Division  to  Sub- 
division B  of  the  First  Division,  provision  for  which  had  been  made  in  the  estimates. 
However,  owing  to  various  reasons,  but  mainly  on  account  of  absence  from  the 
country,  this  was  not  carried  out  until  December  3,  1918. 

The  matter  is  of  course  in  your  hands,  and  I  think  that,  considering  all  the 
circumstances,  you  may  be  prepared  to  reconsider  the  case. 

Regarding  the  latter  part  of  your  letter,  I  have  made  application  to  the  Militia 
Department  to  retain  Major  Lanctot  on  the  strength  until  such  time  as  the  distribu- 
tion of  war  trophies  is  completed. 

I  am,  sir,  your  obedient  servant, 

A.  G.  DOUGHTY,  D.M. 
The  Auditor  General. 


Audit  Office,  March  13,  1920. 

Sir, — Li  reply  to  yours  of  the  9th  instant  in  further  reference  to  the  overpayment 
to  G.  Lanctot  and  your  suggestion  that  under  the  circumstances  mentioned  I  might 
reconsider  his  case,  I  have  to  state  that  the  regulations  are  so  clear  on  the  subject  that 
I  have  no  option  in  the  matter  but  to  call  for  a  refim.d  of  the  amount  overpaid  accord- 
ing to  these  regulations. 

I  am,  Sir,  your  obedient  servant, 

E.    D.    SUTHERLAND,    A.G. 
The  Dominion  Archivist. 


TREASURY  BOARD  CORRESPONDENCE  a — 57 

SESSIONAL   PAPER  No.   1 

En  ce  qui  concerno  la  question  du  droit  qu'a  M.  Lanctot  de  retirer  son  traite- 
inent  militaire  depuis  son  retour  au  Canada,  c'est  un  point  que  le  ministere  de  la  Miliee 
et  de  la  Defense  devra  regler. 

.T(»  suis,  jVfonsieur,  votrc  obeissant  serviteur, 

L'Archiviste  federal.  E.  D.  SUTHERLAND,  A.G. 


Bureau  de  l'Auditeur^  le  9  mars  1920. 

Monsieur, — En  reponse  a  votre  lettre  du  3  courant  a  propos  des  traitements  civil 
et  militaire  du  major  Lanctot,  j'ai  I'honneur  de  declarer  que  dans  votre  communication 
du  14  fevrier,  vous  avez  declare  que  nous  avions  retranchc  seulement  un  montant 
Equivalent  a  celui  que  retire  un  lieutenant,  et  je  suppose  que  le  montant  que  vous  avez 
trouve  par  votre  calcul  etait  d'apres  cette  base.  D'apres  nos  bordereaux  de  paie  nous 
avons  paye  au  major  Lanctot,  depuis  le  ler  juin  1917,  la  somme  de  $1,731.01,  en  re- 
tranchant  toujours  de  son  salaire  une  somme  equivalente  au  traitement  d'un  capitaine. 
Le  ministere  de  la  Miliee  et  de  la  Defense  m'apprend  que  le  traitement  d'un  major  est 
de  $4.00,  avec  une  allocation  de  campagne  de  $1.00,  et  d'apres  cette  base  de  calcul,  la 
difiference  serait  de  $1,142.71.  Je  pourrais  dire  que  les  Archives  n'ont  jamais  eu  vent 
d'une  augmentation  de  traitement,  de  fait  j'ai  appris  la  nomination  apres  mon  depart 
pour  I'Europe,  et  comme  c'etait  un  grade  temporaire,  j'ignorais  s'il  impliquait  un 
supplement  de  traitement  on  non. 

J'ai  toujours  considere  que  le  major  Lanctot  aurait  du  retirer  double  traitement 
comme  deux  de  nos  autres  fonctionnaires.  H  a  oflert  ses  services  en  Janvier  1915,  et 
de  nouveau  dans  I'ete  de  cette  annee,  et  comme  il  a  ete  empeche  de  partir  vu  que  nous 
avions  besoin  de  ses  services  ici,  et  de  fait  apres  son  enrolement  il  a  ete  rappele  de  son 
regiment,  pour  accomrjlir  une  be?ogne  outre-mer  en  rapport  avec  les  Archives. 

De  plus,  le  10  juin  191.5,  demande  a  ete  faite  a  la  Commission  du  Service  civil 
afin  d'obtenir  sa  promotion  de  la  subdivision  A  de  la  deuxieme  division,  a  la  subdi- 
vision B  de  la  lere  division,  promotion  pour  laquelle  les  credits  avaient  ete  votes  dans 
les  previsions  budgetaires.  Cependant,  pour  diverses  raisons,  mais  principaiement  a 
cause  de  son  absence  du  pays,  il  n'a  pas  ete  promu  avant  le  3  decembre  1918. 

Naturellement,  c'est  vous  qui  pouvez  decider  la  question  et  je  suis  d'avis  qu'en 
tenant  compte  de  toutes  les  circonstances,  vous  serez  pret  a  considerer  son  cas  de  nou- 
veau. 

En  ce  qui  concerne  la  deuxieme  partie  de  votre  lettre,  j'ai  demande  au  ministere 
de  la  Miliee  de  conserver  le  major  Lanctot  sur  son  effectif  jusqu'a  ce  que  la  distribu- 
tion des  trophees  ait  pris  fin. 

Je  suis,  ^lonsieur,  votre  obeissant  serviteur, 
L'Audit^ur  general.  A.    G.   DOUGHTY,    S.-M. 


Archives  publiques,  le  13  mars  1920. 

Monsieur, — En  reponse  a  la  votre  du  9  courant  ayant  encore  trait  a  I'exedent  de 
paiement  fait  a  G.  Lanctot,  et  a  votre  recommandation  que  eu  egard  aux  circons- 
tances mentionnees,  je  pom-rais  considerer  son  cas  do  nouveau,  je  dois  vous  dire  que 
les  reglements  sent  tellement  clairs  a  ce  sujet,  que  je  n'ai,  dans  la  matiere,  autre  alter- 
native que  de  vous  demander  d'operer  le  remboursement  du  montant  paye  en  trop  selon 
ces  reglements. 

Je  suis,  ^Tonsieur,  votre  obeissant  serviteur. 
L'Archiviste  federal.  E.  D.  SUTHERLAND,  A.G. 


a — 58  AUDITOR  GEXERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
MEMORANDUM  FOR  THE  AUDITOR  GENERAL 

From  April  1,  1920,  Major  Lanctot  will  not  receive  any  pay  from  the  Militia 
Department,  arrangements  having  been  made  with  the  Militia  Department  for  him  to 
receive  all  the  facilities  for  carrying  on  the  work  as  in  the  past. 

A.    G.    DOUGHTY,    D.M. 

April  1,  1920. 


Audit  Office,  April  13,  1920. 

Sir, — Your  letter  of  the  13th  ultimo  is  received. 

Since  the  year  1916,  I  had  charge  of  captured  stores  which  had  been  sent  to 
Canada  from  Europe  by  the  overseas  forces. 

Major  Lanctot,  who  is  a  member  of  the  Archives  staff,  has  acted  as  my  assistant 
for  over  two  years  and  the  work  could  not  be  satisfactorily  performed  by  any  one  who 
is  not  attached  to  the  Militia  Department.  This  work  has  taken  up  a  considerable 
amount  of  time  in  the  day  time,  but  the  majority  of  the  work  is  performed  in  the 
Archives  in  the  evening  between  the  hours  of  seven  and  eleven-thirty.  His  pay  as 
an  officer  was  less  than  that  of  his  salary  in  the  Archives,  he  therefore  was  paid  the 
difference.  There  was  no  difference  in  the  nature  of  the  work  after  the  first  of  January 
last  nor  will  there  be  any  difference  in  the  nature  of  the  work  for  the  next  six  or 
eight  months.  The  Department  of  Militia,  however,  wished  to  demobilize  all  officers 
on  the  first  of  April,  and  Major  Lanctot  was  demobilized  on  that  date. 

The  Militia  Department,  however,  has  agreed  to  give  him  all  the  facilities  neces- 
sary to  carry  out  his  work  as  in  the  past.  Therefore  since  April  1,  he  is  not  entitled 
to  military  pay. 

Yours  truly, 

A.    G.    DOUGHTY,    D.M. 

The  Auditor  General. 


Audit    Office,   January   25,   1921. 

Sm, — I  have  to  request  to  be  informed  if  the  overpayment  of  salary  to  G.  Lanctot 
has  been  refunded  as  called  for  by  my  letter  of  March  13  last,  and  if  not,  is  it  your 
intention  to  collect  same  i 

I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHERLAjS^D,    A.  G. 
The  Dominion  Archivist. 


Archives   Dept.,   January  25,   1921. 

Sir, — With  reference  to  your  letter  of  the  25th  instant,  re  salary  of  Gustave 
Lanctot,  I  have  given  the  matter  serious  attention.  As  you  know  the  over-payment 
was  made  in  absolute  good  faith,  resulting  from  lack  of  notification  of  his  promotion 
by  the  Militia  Department  and  the  money  so  received  has  long  been  consumed  by 
living  expenses.  Considering  also  that  Major  Lanctot  was  debarred  by  a  technicality 
from  getting  the  double  salary  privilege  to  which  he  was  otherwise  entitled,  and  that 
he  was  at  the  time  performing  valuable  services  overseas  for  which  he  was  much 
underpaid,  as  his  subsequent  promotion  by  the  reclassification  clearly  showed,  I  am 
of  opinion  that  this  matter  should  not  be  pressed. 

Yours  truly. 
The  Auditor  GeneraL  AETHUE    G.    DOUGHTY,    D.M. 


TREASURY  BOARD  CORRESPONDENCE  a— 59 

SESSIONAL  PAPER  No.  1 

MEMOIRE     POUR    l'aUDITEUR    GENERAL 

A  compter  du  ler  avril  1920,  le  major  Lanctot  ne  recevra  plus  de  solde  du  minis- 
tere  de  la  Milice.  Une   entente  a   eu  lieu  'avec   le   ministere  de  la  Milice  qui  lui 
fournira  toutcs  los  faeilites  pour  I'execution  du  travail,  comnie  par  le  passe. 
Le  ler  avril  1920.  A.  G.  DOTTGTTTY,  8.-M. 


AucHiVES  PUBLiQUES,  13  avril  19l^0. 

MoNSiEL  K,  —  J'ai   re^'U   votre  lettre   du   13   du  itiois   dernier. 

Depuis  I'annee  1916,  I'on  .m'a  oontie  le  soin  du  materiel  capture,  qui  a  ete  envoye 
d'Lurope  au  Canada  par  les  forces  d'outre-mer. 

Le  major  Lanietot,  Tun  dcs  menilbres  du  personnel  des  Archives,  a  rempli  les 
fonctions  d'adjoint  depuis  plus  de  deux  ans,  et  le  travail  n'aurait  pu  r-tre  accompli 
d'une  d'a(;on  satist'aisante  par  quelqu'un  qui  n'aurait  pas  ete  attache  au  ministere 
'de  la  ]\Iilice.  Une  partie  consideralble  de  la  journee  a  ete  employee  a  I'execution 
du  travail,  toutcfois  la  majeure  partie  de  ce  travail  se  fait  le  soir,  au  hureau 
des  Archives,  de  sept  heures  a  onze  heures  et  demie.  La  remuneration  regue  par  INf. 
Lanctot,  en  qualite  d'officier,  etait  moindre  que  celle  de  ses  appointements  aux  Ar- 
chives, en  consequence  on  lui  a  paye  la  difference. 

Quant  au  travail,  sa  nature  ne  differait  pas  apres  le  premier  Janvier  dernier  ct  elle 
ne  differera  pas  non  plus  dans  les  prochains  six  ou  huit  mois.  Toutefois,  le  ministere 
■de  la  Milice  a  voulu  demobiliser  tous  les  officiers  le  premier  avril,  et  le  major  Lanctot 
,a  ete  demobilise  a  cette  date. 

Le  ministere  de  la  Milice  a  cependant  oonvcnu  de  lui  fournir  toutes  les  facilites 
Tiecessaires  pour  I'execution  de  son  travail  comme  par  le  passe.  En  consequence  le 
major  Lanctot  n'a  pas  droit  a  la  solde  militaire  deT>uis  le  ler  avril. 

Bien  a  vous, 
L'Auditeur  general.  A.  G.  DOUGHTY,  S.-M. 


Bureau  de  i.'auditeur,  25  Janvier  1921. 
Monsieur,  —  Je  dois  vous  demander  si  M,  G.  Lanctot  a  rerabourse  ce  qu'il  avait 
recu  de  trop  sur  ses  appointements,  ainsi  que  le  comportait  ma  lettre  du  13  mars 
dernier,  et  au  cas  oii  il  ne  I'aurait  pas  fait,  si  c'est  votre  intention  de  percevoir  le 
niontant? 

Je  demeure,  Monsieur, 

Votre  dbeissant  serviteur, 
L'Archiviste  federal.  E.  D.  SUTHERLAND,  A.G. 


Archives  publiques,  25  Janvier  1921. 
Monsieur,  —  Relativement  a  votre  lettre  du  25  courant  re  appointements  de 
Gustave  Lanctot,  j'ai  etudie  la  question  avec  le  pltis  igrand  soin.  Comme  vous  le 
savez  le  paiement  a  ete  fait  avec  une  absolue  bonne  foi,  parce  que  le  ministere 
de  la  Milice  n'avait  pas  donne  avis  de  sa  promotion,  et  les  deniers  ainsi  requs 
ont  ete  depuis  longtemps  absorbes  par  les  f  rais  de  subsistance.  Considerant  de  plus  que 
le  major  Lanctot  n'a  pu,  par  suite  de  raisons  techniques,  jouir  du  privilege  des 
doubles  appointements,  auxquels  il  aurait  eu  autrement  droit,  et  qu'il  accomplissait 
a  lepoque  un  service  precieux  pour  lequel  il  etait  romunere  'beaucoup  moins  qu'il 
aurait  du  rotre,  comme  sa  promotion  subsequonte,  lors  de  la  reclassification,  le 
prouve  claireinent,  je  suis  d'avi;  que  Ton  ne  devrait  pas  insister  sur  ce  point. 

Bien  a  vous, 
L'Auditeur  general.  A.  G.  DOUGHTl'.  S.-M. 


a 60  AUDITOR  OENERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit  Office,  February  21,  1921. 

Sni^ — I  am  in  receipt  of  your  reply  of  the  25th  instant  asking  that  the  matter 
of  the  overpayment  to  Gustave  Lanctot  should  be  allowed  to  stand  as  it  was  made  in 
good  faith  and  that  he  was  underpaid  for  the  services  he  was  performing. 

I  do  not  think  that  either  you  or  I  have  the  necessary  authority  to  remit  the 
overpayment.  , 

Eegarding  your  remark  "that  ilajor  Lanctot  was  debarred  by  a  technicality 
from  getting  the  double  salary  privilege  to  which  he  was  otherwise  entitled,"  it  was 
clearly  established  at  the  time  Major  Lanctot  began  to  draw  military  pay  that  only 
the  difference  between  civil  and  military  pay  was  to  be  allowed. 

You  continued  to  pay  him  full  civil  pay  .until  your  attention  was  drawn  to  the 
fact  that  he  was  entitled  only  to  the  difference  between  the  two.  Has  that  overpay- 
ment been  accounted  for? 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Deputy  Minister,  Archives  Dept. 


Audit  Office,  February  24,  1921. 

Sm, — I  have  received  your  letter  of  the  21st  instant  regarding  the  overpayment 
to  Mr.   Gustave  Lanctot. 

I  have  no  authority,  of  course,  to  remit  the  overpayment,  but  I  thought  such 
matters  were  left  for  your  decision. 

We  have  no  Minister  at  the  moment.     Could  this  matter  be  regulated  by  an 
Order  in  Council. 

No  overpayment  has  been  collected  to  date. 

Yours  truly, 

A.  G.  DOUGHTY,  D.M. 
The  Auditor  General. 


Audit  Office,  May  20,  1921. 

Sir, — In  further  reference  to  previous  correspondence  concerning  the  overpayment: 
of  civil  pay  to  Major  Lanctot  while  on  Military  Service,  I  have  to  request  before 
reporting  the  matter  to  the  Treasury  Board  whether  any  refund  has  yet  been  made. 
I  am,  Sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Deputy  Minister,  Archives  Department. 


Archives  Department,  May  21,  1921. 

Sir,— With  reference  to  your  letter  of  the  20th  instant  regarding  the  overpay- 
ment of  civil  pay  to  Major  Lanctot  while  on  military  service,  I  wish  to  say  that  I 
would  like  to  have  this  matter  left  over  until  we  have  a  Minister.  I  wish  to  make 
some  suggestions  to  see  whether  any  action  can  be  taken  to  regulate  the  payment,. 

Yours  truly, 

A.  G.  DOUGHTY,  D.M. 

The  Auditor  General. 


TREASURT  nn\nn  coiniKsi'os'nENCE  a- -61 

SESSIONAL   PAPER   No.    1 

Bureau  ue  l'Auditeub,  29  fevrier  19:31. 

Monsieur,  —  Je  re(;uis  votre  reponse  du  25  courant  demandant  de  laisser  en 
suspens  la  question  de  I'exoedent  de  paienient  fait  a  Custave  Lanctot,  parce  que 
I'on  a  agi  do  bonne  foi  ct  qu'il  n'etait  pas  assez  remunerc'  pour  ses  services. 

Ni  vous  ni  moi,  je  crois,  nous  ne  possedons  I'autorite  necessaire  jjour  remettre 
le  plus-paye. 

Au  sujt't  de  votre  olbservation  "que  le  major  Lanctot  n'a  pu,  jjai-  suite  de  raisons 
techniques,  jouir  du  privilege  des  doubles  appointements  ausquels  il  aurait  eu  autre- 
ment  droit  ",  il  etait  clairement  etabli  lorsque  le  major  Lanctot  a  commence  a  retirer 
la  solde  niilitaire  qu'on  n'accordait  quo  la  difFerenoo  entre  la  remuneration  civile  et  la 
solde  militaire. 

Vous  avez  continue  a  lui  payer  ses  pleins  appointements  jusqu'au  moment  o^l 
Ton  n  attire  votre  attention  Pur  le  fait  qu'il  n'avait  dix>it  qu'a  la  difference  entre  lee 
deux.    A-t-il  ete  rendu  compte  de  cet  exoedent  de  paiement? 

Je  demeure,  Monsieur, 

Votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  sous-ministre  des  Archives  publiques. 


Archives  publiques,  Ottawa,  24  fevrier  1921. 

Monsieur, — J'ai  regu  votre  lettre  du  21  courant  au  sujet  Hu  plus-paye  fait  a  M. 
Gustavo  Lanctot. 

Naturellement,  je  ne  possede  pas  I'autorite  voulue  pour  remettre  le  plus-paye,  mais 
j'ai  pense  que  vous  pouviez  decider  de  ces  questions. 

Nous  n'avons  pas  do  ministre  dan?  le  moment.     Cette  qucsti<in   pourrait-elle  se 
regler  au  moyen  d'un  arrete  en  conseil  ? 

Rien  n'a  ete  recouvre  jusqu'a  date  du  plus-paye. 

P>ien  a   vou*. 
L'Auditeur  general.  A.  Cr.  DOUGHTY.  S.-M. 


Ei  reau  de  l'Aui)Ite(  r,  20  mai  1921. 

Monsieur, — Relativement  a  la  correspondance  anterieure  au  sujet  du  paiement 
des  appointements  civils  fait  de  trop  au  major  Lanctot,  pendant  qu'il  fai?ait  du  service 
militaire,  je  dois  vous  demander,  avant  de  soumottre  le  cas  an  bureau  du  Tresor,  s'il 
a  ete  fait  un  remboursement. 

Je  demeure,  ^roiisieur.  votre  oboissant  serviteur, 

E.  D.  SUTHERLAND.  A.G. 
Le  sous-ministre.  Archives  publiques. 


Archives  publiques,  21  mai   1921. 

Monsieur, — Relativement  a  votre  lettre  du  20  courant  au  sujet  du  plus-paye 
des  appointements  civils  fait  au  major  Lanctot  pendant  qu'il  appartenait  au 
-r-rvice  militaire,  je  voudrais  que  vous  lais?iez  la  question  en  suspens  jusqu'a  ce  que 
nows,  ayions  un  ministre.  T'aimerais  a  fairo  cortaines  suggestions  pour  voir  si  I'on 
ne  pourrait  faire  quolque  chose  flans  le  but  do  rogulariser  le  paiement. 

Rien  a  vous. 
L'Auditeur  c6neral.  A.  G.  DOUGHTY,  .^.-.1/. 


a — 62  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit  Office,  June  6,  1921. 

Sir, — I  would  submit  for  the  attention  of  the  Treasury  Board  the  following 
overpayments  on  account  of  Civil  Government  salaries  made  by  the  Archives  Depart- 
ment to  an  official  in  that  department. 

Mr.  Gustave  Lanctot,  when  he  enlisted,  was  entitled  to  draw  that  portion  of 
his  civil  pay  in  excess  of  his  military,  but  was  paid  full  civil  pay  until  I  called  the 
attention  of  the  department  thereto  and  a  refund  was  obtained.  His  military  pay 
on  enlistment  was  $2  per  day,  but  he  was  subsequently  promoted  to  Captain  and 
Major.  He  drew  as  Major,  military  pay  greater  than  his  civil  and  was  therefore 
entitled  to  no  civil  pay.  Instead  he  was  paid  for  the  balance  of  his  service  civil  pay 
equal  to  the  difference  between  his  civilian  and  Captain's  pay.  I  have  estimated  the 
amount  of  the  overpayment  as  $1,151.16  and  have  requested  several  times  that  a 
refund  be  made. 

I  enclose  herewith  a  copy  of  my  last  letter  on  the  subject  to  the  Deputy  Minister 
and  his  reply. 

I  might  also  state  that  he  is  classified  as  Aesistant  Director  of  War  Trophies 
and  was  performing  the  duties  of  that  position  while  overseas.  He  returned  to 
Canada  in  January,  1918,  but  was  continued  on  military  pay  as  Major  for  fifteen 
months  after  the  war  closed. 

I  am,  sir,  your  obedient  servant, 

E.  D.  vSUTHERLAOT),  A.G. 

The  Secretary,  Treasury  Board. 


Audit  Office,  January  7,  1922. 

Sir, — I  have  to  call  your  attention  to  my  letter  of  June  6  last  in  reference  to 
overpayments  of  salary  to  Messrs.  Bland  and  Lanctot. 
I  have  received  no  reply  from  you  to  these  letters, 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 

The  Secretary,  Treasury  Board. 


.   '  Audit  Office,  December  15,  1919. 

Sir, — I  am  in  receipt  of  statements  from  the  Militia  and  Defence  Department 
in  regard  to  the  rates  of  military  pay  received  by  civil  servants  during  their  enlist- 
ment. 

Among  these  is  a  statement  showing  that  for  different  periods  Mr.  C.  H.  Bland 
drew  military  pay  at  different  rates,  namely  $1.10,  $1.15,  $1.20,  $1.50  and  $1.80  per 
day.  !Mr.  Bland  was  entitled  as  well  to  civil  pay  in  excess  of  the  amount  of  his  mili- 
tary pay,  but  for  the  entire  period  of  his  military  services  the  maximum  amount 
deducted  was  $1.10  per  day. 

Please  let  me  know  if  the  statement  is  correct,  and  if  so  whether  any  adjust- 
ment has  been  made. 

I  am,  sir,  your  obedient  servant, 

E.  D,   SUTHERLAND,  A.G. 

The  Secretary,  Civil  Service  Commission. 


TREASURY  BOARD  CORRESPONDENCE  a — 63 

SESSIONAL   PAPER  No.   1 

BuilKAU  OK  i/Al  UITKUU,  G  juiii  1921. 

Monsieur, — Je  soumets  a  I'attention  du  conseil  du  Tresor  le  plus-paye  suivant 
a  comptes  des  appointements  du  gouvernement  civil  par  la  section  des  Archives  publi- 
ques  a  iin  de  ses  fonctionnaires. 

Lorsqii'il  s'est  enrole,  M.  Gustave  Lanctut  avait  droit  do  retirer  la  partie  de  ses 
appointenionts  civils  excedant  sa  solde  militaire,  iiiais  on  lui  a  paye  .«on  plein  traite- 
nicnt  civil  jusqu'au  inonient  on  j'ai  attire  rattentioii  du  d('i)arteuient  sur  cette  question, 
ot  il  en  a  ete  obtenu  le  reinboursement.  Sa  solde  militaire,  lors  de  Fenrolement,  etait 
de  $2.00  par  jour,  uiais  il  fut  ensuite  pronm  aux  ^I'ades  de  capitaine  et  de  major.  A 
titre  de  major  sa  solde  militaire  etait  plus  considerable  que  son  traitement  civil,  et 
par  consequent  il  n'avait  plus  droit  a  un  traitement  civil.  Neanmoins,  il  lui  a  etc 
paye  pendant  le  reste  de  son  service  un  traitement  civil  egal  a  la  difference  entre  ses 
appointements  civils  et  la  solde  de  capitaine.  J'ai  evalue  le  montant  du  plus-paye  a 
$1,151.16,  et  j'ai  plusieurs  fois  demande  que  ce  montant  fut  rembourse. 

Je  vous  transmet  sous  pli  une  copie  de  ma  derniere  lettre  au  sous-ministre  a  ce 
sujet  et  sa  reponse. 

Je  dois  egalement  dire  que  le  fonctionnaire  est  cla.ssifie  comme  directeur  adjoint 
des  trophees  de  guerre,  ot  qu'il  en  exer<^ait  les  fonctions  pendant  qu'il  se  trouvait  outre- 
mer.    Il  est  revenu  au  Cniiada  en  Janvier  1918,  mals  continua  a  retirer  sa  solde  mili- 
taire en  qualite  de  major  pendant  (piinze  n:ois  apres  la  fin  de  la  guerre. 
Je  dcmeurc,  Monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  secretaire,  conseil  du  Tresor. 


Bureau  de  l'Auditeur,  7  Janvier  1922. 

Monsieur, — Je  dois  attirer  votre  attention  sur  ma  lettre  du  6  juiu  dernier  relati- 
vement  au  plus  paye  des  appointements  de  MM.  Bland  et  Lanctot. 
Je  n'ai  re^u  de  vous  aucune  reponse  a  ces  lettres. 

Je  demeure,  ^Fonsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  secretaire,  conseil  du  Tresor. 


COMMISSION  DU  SERVICE  CIVIL 

Bureau  de  l'Auditeur,  15  decembre  1919. 

MIonsielr, — Je  recois  des  releves  du  minLstere  de  la  Milice  et  de  la  Defense  au 
sujet  des  taux  de  solde  militaire  payes  a  des  fonctionnaires  civils  pendant  la  duree  de 
leur  engagement. 

Parmi  ces  releves  il  s'en  trouve  un  qui  indique  que  M.  C.  H.  Bland  a  retire,  pen- 
dant differentes  periodc?,  sa  solde  militaire  a  des  taux  divers,  savoir:  $1.10,  $1.15, 
$1.20,  $1.50  et  $1.80  par  jour.  M.  Bland  avait  aussi  droit  a  I'exoedent  de  son  traite- 
ment civil  sur  sa  solde  militaire,  mais  le  montant  maximum  deduit,  pendant  la  i)eriode 
entiere  de  son  service  militaire,  n'a  ete  que  de  $1.10  par  jour. 

Veuillez  me  dire  si  le  releve  est  exact,  et  dans  I'affirmative,  si  la  cliose  a  ete 
rectifiee. 

Je  demeure.  Monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  secretaire,  Coinniis-idii  du  Service  civil. 


a — 64  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit  Office,  Marvjh  13.  1920. 

Sir, — I  would  call  your  attention  to  my  letter  of  the  loth  of  December  pointing 
out  the  overpayment  of  civil  pay  to  Mr.  C.  H.  Bland  of  your  Commission  while  absent 
on  military  service. 

Xo  reply  has  been  received  thereto. 

I  am,  sir,  your  obedient  servant, 

E.  J).   SUTHERLAND,  A.G. 

The  Secretary,  Civil  Service  Commission. 


Audit  Office,  January  25,  1921. 

Siu, — 1  have  to  requost  to  be  informed  if  the  overpayment  of  salary  to  Mr.  C.  H. 
Bland  of  your  Commission  has  been  refunded  as  called  for  by  my  letters  of  December 
15,  19'19,  and  March  13,  1920,  to  neither  of  which  have  I  had  any  reply.  If  not,  is 
it  your  intention  to  have  the  overpayment  refunded. 

I  am.  sir,  your  obedient  servant, 

E.   D.   SUTHERLAND,  A.G. 

The  Secretary,  Civil  Service  Commission. 


Audit    Offici:,   May    20,    1921. 

Sir, — Before  submitting  for  the  attention  of  the  Treasury  Board  the  question 
of  the  overpayment  made  to  Mi-.  C.  H.  Bland  of  civil  pay  while  on  military  service, 
I  have  to  request  to  be  informed  if  any  refimd  has  been  made  as  requested  by  me 
in  my  letters  of  December  15,  1919,  March  13,  1920,  and  January  25,  1921,  to  none 
of  which  have  I  had  any  acknowledgement. 

According  to  my  calculations  the  overpayment  amounted  to  $200.45. 
I    am,    sir,    your    obedient    servant, 

E.   D.    SUTHERLAND,   A.G. 
The  Secretary,  Civil  Service  Commission. 


Civil    Service    Commission,    May    25,    1921. 

Dear  Sir, — In  reply  to  your  letter  of  the  20th  instant,  I  beg  to  say  that  no 
re-payments  have  been  made  by  nor  requested  from  Mr.  C.  H.  Bland  in  connection 
with  the  amounts  referred  to  in  your  letter.  In  the  opinion  of  the  Commission  the 
following  facts  deserve  attention: — 

(1)  The  payments  in  question,  which  were  made  as  far  back  as  four  years  ago, 
were  made  and  accepted  in  good  faith  by  the  Commission  and  Mr.  Bland  in  the 
absence  of  any  notifications  to  the  contrary  from  the  Department  of  Militia  and 
Defence. 

(2)  They  arose  from  various  promotions  given  to  Mr.  Bland  while  serving  in 
the  ranks,  the  corresponding  increases  in  pay,  which  were  as  small  as  five  cents  a 
day,  being  in  the  nature  of  subsistence  and  mess  allowances. 

Yours  truly, 

W.    FORAN,    Secretary. 
The  Auditor  General. 


TRKAHUliY  HOARD  CORHESl'ONDIJNGh'  a — 65 

SESSIONAL    PAPER   No.    1 

Bureau  de  i/AuniTEUii,  Vo  mars  1920. 

Monsieur, — J'attire  votre  attention  sur  nia  lottn;  du  15  decembre  dernier  voiis 
signalant  le  plus-payc  du  traitement  civil  a  M.  (J.  H.  Bland,  dc  votro  Commission, 
pendant  qu'il  etait  absent  en  service  niilitaire. 

n  n'a  ])as  ele  rcQU  de  rejionse  a  cette  lettre. 

Je  denieure,  iMoiidieur, 

Voire  dbeissant  serviteur, 

K  D.  SUTHERLAND,  A.G. 

I.t'  j^i-cretairc.  ("(inniiispion  d\i   Srr\  ice  (■ivil. 


BuREAt-.DK  i/'Ai DiTKiR,  25  Janvier  1921. 

Monsieur, — Je  dois  vous  demander  de  m'informer  si  le  plus  paye  des  appoin- 
tements  a  M.  C.  H.  Bland,  de  votre  Commission,  a  ete  rembourse,  ainsi  que  demande 
dans  mes  lettres  du  15  decembre  1919  et  du  17  mars  1920,  a  ni  I'une  ni  I'autre  des- 
quelles  je  n'ai  re^u  de  rei)onse.  Dans  la  negative,  est-ee  votre  intention  de  faire 
rembourser  ce  plus  paye. 

Je  demeure,  monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 

Le   secretaire,    Commission    du    Service   civil. 


Bureau  de  l'Auditeur,  20  mai  1921. 

Monsieur, — Avant  de  soumettre  k  I'attention  du  Conseil  du  Tresor  la  question 
du  plus-paye  des  appointements  civils  de  M.  C.  H.  Bland,  pendant  qu'il  etait  en 
service  militaire,  je  dois  vous  demander  de  m'informer  si  quelcpie  remboursement  a 
ete  fait  ainsi  que  le  dcmandaient  mes  lettres  du  15  decembre  1919,  du  13  mars  1920 
et  du  25  Janvier  1921.  U  n'a  pas  ete  accuse  reception  d'aucime  de  ces  lettres. 
Selon  mes  calculs,  le  plus-paye  s'eleve  a  $200.45. 

Je    demeure.    Monsieur,    votre    obeissant    serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  secretaire,  Conniiis.<ion  du  Service  civil. 


Commission  m;   Service  civil,  25   mai  1921. 

Cher  monsieur,  —  En  re])onse  a  votre  lettre  du  20  courant,  j'ai  Thonneur  de 
vous  dire  que  M.  C.  II.  Bland  n'a  pas  fait  de  remboursement  des  montant^  mcn- 
lionnes  dans  votre  lettre,  ni  qu'un  lui  a  demaiide  de  le  faire.  La  Commission  est 
d'avis  qu'il  faut  tenir  compte  des  faits  suivants : 

(1)  Les  paiements  en  question  ont  ete  faits  il  y  a  deja  quatre  ans  passes.  La 
Commission  a  alors  fait  ces  paiements  de  bonne  foi  et  M.  Bland  les  a  regus  de 
nieme,  a  defaut  d'avis  contraires  de  la  part  du  ministere  de  la  Milice  et  de  la  Defense. 

(2)  Us  provenaient  des  diverses  pronotions  obtenues  par  M.  Bland,  pendant 
qu'il  etait  dans  los  rnuffs.  les  angnientations  correspondnntc?  de  sa  solde,  du  faible 
iiiontant  de  cinti  cents  )inr  jour,  etnnt  de  la  nature  d'allocation  de  subsistance  et 
ration. 

Bien  a  vous, 

W.  FOR  AN,  Secretaire. 
l.'Auditeur  f;eneral. 
I— 5a 


a — 66  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit    Office^    June    6,    1921. 

Sir, — I  would  submit  for  the  attention  of  the  Treasury  Board  the  following 
overpayment  on  account  of  Civil  Government  salary  made  by  the  Civil  Service 
Commission  to  an  official  in  that  Department. 

Mr.  C.  H.  Bland  of  the  Civil  Service  Commission  was  entitled  when  he  enlisted 
to  draw  that  portion  of  his  civil  pay  which  was  in  excess  of  his  miliary  pay.  When 
he  first  enlisted  his  military  pay  was  $1.10,  but  later  was  increased  at  different  times 
until  finally  he  was  receiving  $1.80  per  day.  But  for  the  entire  period  of  his  miltary 
services  the  maximum  amount  deducted  from  his  civil  pay  was  $1.10  per  day.  He 
was  therefore  overpaid  $200.45  according  to  our  calculations. 

I  enclose  herewith  a  copy  of  my  last  letter  and  the  reply  thereto. 


The  Secretary,  Treasury  Board. 


I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHERLAND,    A.G. 


Audit    Office,    January    7,    1922. 


Sir, — I  have  to  call  your  attention  to  my  letter  of  June  6th  last  in  reference  to 
overpayments  of  salary  to  Messrs  Bland  and  Lanctot. 

I  have  received  no  reply  from  you  to  these  letters. 


The  Secretary,  Treasury  Board. 


I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHERLAND,   A.G. 


Overpayment  of  Civil  Pay  while  on  Military  Service — ^Agriculture  Dept. 

Audit  Office^  February  15,  1922. 

Sir, — I  enclose  herewith  copies  of  correspondence  between  this  Office  and  the 
Department  of  Agriculture  in  regard  to  overpayment  of  salary  to  M.  B.  Bonnell  of 
that  Department  while  absent  on  military  leave. 

Up  to  November  1st,  1915,  civil  servants  on  enlistment  were  entitled  to  draw  full 
civil  pay  in  addition  to  military  pay.  Civil  servants  enlisting  after  that  date  and  prior 
to  June  1917  were  entitled  to  be  paid  only  that  portion  of  their  civil  pay  which 
exceeded  their  military  pay.  Mr.  Bonnell  enlisted  after  November  1915  but  was  paid 
full  civil  and  military  pay. 

I  should  like  to  have  the  opinion  of  the  Treasury  Board  on  the  question. 

I  am,  sir,  your  obedient  servant, 

E.   D.    SUTHERLAND,   A.G. 
The  Secretary  Treasury  Board. 


Audit  Office,  November  2  1921. 

Dear  Sm, — I  am  in  receipt  of  your  reply  of  the  22nd  of  September,  in  which  you 
state  that  M.  B.  Bonnell  continued  to  report  for  duty  in  your  Department  up  to 
December  24tli,  1915.  I  am  informed  by  the  Militia  Department  that  the  date  of  Ms 
enlistment  wai;  January  19th,  1916. 


TREASURY  BOARD  CORRESPONDENCE  a— 67 

SESSIONAL   PAPER  No.   1 

BuRKAU  DE  l'Auditeur,  6  juin  1921. 

Monsieur, — Je  soumets  a  I'attention  du  Conseil  du  Tresor  le  plus-paye  suivant 
a  compte  des  appointements  du  gouvernement  civil  par  la  Commission  du  Service  civil 
a  un  de  ses  fonctionnaires. 

Lorsqu'il  s'est  enrole,  M.  C.  II.  Bland,  de  la  Commission  du  Service  civil,  avait 
droit  de  retirer  la  partie  de  ses  appointements  civils  excedant  sa  solde  militaire.  Cette 
soldo  etait  d'abord  de  $1.10,  mais  elle  fut  plus  tard  augmentee,  a  differentes  epoquee, 
jusqu'a  ce  qu'il  rcQut  delinitivement  $1.80  par  jour.  Neanmoins,  le  montant  maximum 
deduit  de  sos  appointements  civils,  durant  la  periode  entiere  de  son  service  mili- 
taire, n'a  etc  que  de  $1.10  par  jour.  M.  Bland  a  done  regu  de  trop  $200.45,  suivant  nos 
calculs. 

Je  vous  transniets  sous  pli  uno  copie  de  ma  derniere  lettre  et  de  la  reponse 
recue. 

Je  deraeure,  Monsieur, 

Votre  otteissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  secretaire,  Conseil  du  Tresor. 


Bureau  de  l'Auditeur^  7  Janvier  1922. 

MoxsiKUR,  —  Je  dois  attirer  votre  attention  sur  ma  lettre  du  6  juin  dernier  rela- 
tivement  au  plus-paye  des  appointements  de  MM.  Bland  et  Lanctot. 
Je  n'ai  recu  de  vous  aucune  reponse  a  ces  lettres. 

Je  demeure,  Monsieur, 

Votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  secretaire,  Conseil  du   Tresor. 


Excedent  de  paiement  a  un  fonctionnaire  civil  de  son  traitement  comme  tel  alors 
qu'il  etait  en  activite  de  service — Ministere  de  TAgriculture 

Bureau  de  l'Auditeur,  15  fevrier  1922. 

Monsieur, — Jo  vous  transmets  sous  pli  les  copies  de  la  correspondance  echangee 
entre  ce  bureau  et  le  ministere  de  I'Agriculture  au  sujet  du  plus-paye  des  appointe- 
ments de  M.  B.  Bonnell,  pendant  que  ce  dernier  etait  absent  du  ministere,  en  conge 
militaire. 

.  Jusqu'au  ler  novembre  1915  les  membres  du  service  civil  qui  s'enrolaient  avaient 
droit  de  retirer  leurs  pleins  appointements  civils  en  sus  de  la  solde  militaire.  Les 
fonctionnaires  s'enrolanT  apres  cette  date  et  anterieurement  a  juin  1917  n'avaient  droit 
qu'a  la  partie  de  leur  remuneration  civile  qui  excedait  le'ur  solde  militaire,  M. 
Bonnell  s'est  enrole  apres  novembre  1915,  mais  on  lui  a  paye  a  la  fois  les  appointe- 
ments de  sa  charge  et  ]a  solde  militaire. 

J'aimerais  a  connaitre  quelle  est  I'opinion  du  conseil  du  Tresor  a  ce  sujet. 
Je  demeure,  Monsieur,  votre  obeissant  serviteur, 

E.   D.    SUTHERLAND,   A.O. 
Le  secretaire  du  conseil  de  la  tresorerie. 


Bureau  de  l'Auditeur^  2  novembre  1921. 

Monsieur, — Je  regois  votre  reix)nse  en  date  du  22  septembre  dans  laquelle  vous 
dites  que  M.  B.  Bonnell  a  rempli  ses  fonctious  dans  le  ministere  jusqu'au  24  decembre 
1915.    Le  ministere  de  li  Milice  m'informe  que  son  cnrolement  date  du  19  Janvier  1916. 

1— 5ia 


a— 68  AUDITOR  GEXERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

I  would  call  to  your  attention  that  -Mr.  Bonnell  was 'paid  full  civil  and  military 
pay  after  his  enlistment  although  by  Order  in  Council  he  was  entitled  to  receive  only 
that  ix)rtion  of  his  civil  pay  which  exceeded  Iris  military  pay.  The  right  of  civil 
servants  to  draw  both  civil  and  military  pay  applied  only  to  those  who  enlisted  prior 
to  iSTovember  1915. 

I  have  to  request  to  be  informed  why,  in  view  of  the  above  statements,  Mr. 
Bonnell  was  paid  in  excess  of  the  regailations. 

Yours    truly. 

E.  D.  SUTIIERLA^T'D,  A.G. 
The  Deputy  Minister,  Agriculture  Department. 


Department  of  Agriculture,  Xov.  5,  1921. 

Dear  Sir, — I  have  your  letter  of  the  2nd  instant  in  regard  to  Mr.  M,  B.  Bonnell 
and  have  taken  up  this  matter  with  the  Accountant  of  the  Department,  who  advises 
me  that  leave  with  full  pay  was  granted  to  Mr.  Bonnell  on  October  5th,  1915,  who  left 
the  Department's  service,  supposedly  to  enlist,  on  December  24th,  1915. 

Just  about  that  time  the  Accountant's  office  was  a  little  disoi'ganized,  I  understand, 
as  a  new  Accountant  had  just  been  appointed  and  it  was  owing  probably  to  this  that 
Mr.  Bonnell  was  paid  full  civil  pay  when  in  reality  he  was  only  entitled  to  leave  with 
civil  less  military  pay,  as  the  Order  in  Council  cancelling  authority  to  grant  leave 
with  full  pay  had  been  passed  between  the  dates  upon  which  Mr.  Bonnell  was  granted 
leave  and  when  he  left  the  Department's  service,  presumably  to  enlist. 

Tours    truly, 

J.    H.    GUIS  DALE,   D.M. 
The  Auditor  (General. 


Audit  Office,  November  11,  1921. 

Sm, — I  am  in  receipt  of  yours  of  the  5th  instant  confirming  my  statement  that 
Mr.  M.  B.  Bonnell  did  not  enlist  until  after  November  1st,  1915  although  he  obtained 
leave  to  do  so  prior  to  that  date. 

Under  the  Orders  in  Council  governing  leave  for  military  service  Mr.  Bonnell  was 
not  legally  entitled  to  receive  both  civil  and  military  pay  and  a  refund  of  the  over- 
payment should  be  obtained. 

■  Please  let  me  know  a?  soon  as  possible  what  stei>s  are  being  taken  to  recover  the 
amount  overjiaid. 

I  am,  sir.  your  obedient  servant, 

E.   D.    SUTHERLAND,  A.G. 

The  Deputy  Minister,  Agriculture  Department. 


Department  of  Agriculture,  February  1,  1922. 

Sm, — Replying  to  yours  of  the  11th  November  last  regarding  Mr.  M.  B.  Bonnell's 
civil  pay  while  on  leave  for  Military  duty,  I  beg  to  advise  you  that  upon  receipt  of 
your  letter  we  communicated  with  the  Departments  of  Militia  &  Defence  and  the 
Soldier  Civil  Re-establishment  in  order  to  ascertain  the  exact  amount  of  Military  pay 


TREASURY  HOARD  CORREFiPOVDBNGE  a— 69 

SESSIONAL    PAPER   No.    1 

'J 'attire  votre  attention  suv  le  fait  quo  M,  Bonnell  a  regu  a  la  fois  lea  appointe- 
nients  de  sa  cliarge  et  la  solde  iiiilitaire  apres  son  enrolonient,  bien  .que  par  arrete  en 
conseil  il  n'avait  droit  de  recevoir  que  la  partie  de  ses  appointemeuts  civils  qui  exce- 
dait  sa  solde  niilitaire.  Le  droit  d<^  fonctionnaires  de  recevoir  a  la  fois  les  appointe- 
inents  de  leurs  charges  et  la  solde  niilitaire  ne  s'appliquait  qu'aux  enroles  anterieurs 
^  novenibre  1915. 

Je  dols  vous  deniander  de  me  dire  pourquoi,  en  presence  des  faits  ci-dessu>:.  ^F. 
Bonnell  a  ete  paye  plus  que  les  reglenienta  ne  le  comportaient. 

Bien  a  vous, 

E.  D.  SUTHERLAND.  A.G. 
Le  sous-ministre,  niinisterc  de  FAgriculture. 


MiiNiSMRE  DE  j/Agiuculture,  5  novenibre  1921. 

Cher  MONSiEiit,! — -Tai  rocu  votre  lettre  du  2  courant  au  sujet  de  M.  M.  B.  lion- 
nell,  et  j'ai  etudie  la  question  avec  le  eomptable  du  ministere.  Ce  dernier  m'infornie 
qu'il  a  ete  accorde  un  conge  avec  plein  salaire  <\  M.  Bonnell  le  5  octobre  1915,  et  que 
AF.  Bonnell  a  quitte  le  ministere,  avec  I'intention  presumee  de  s'enroler,  le  24  deeembre 
1915. 

Vers  ce  teiups  la,  le  bureau  du  eomptable  s'est  trouve  un  x>eu  desorganise,  si  je 
comprends  bien  paree  qu'un  nouveau  eomptable  venait  d'etre  nomme,  et  c'est  probable- 
nient  la  cause  pour  laquelle  AI.  Bonnell  a  re^u  les  pleins  apix)intement9  de  sa  charge 
(juand  en  realite  il  n'avait  droit  qu'au  conge  avec  ses  appointements  moins  la  solde 
luilitaire,  car  I'arrete  on  conseil  annulant  I'autorisation  d'accorder  le  conge  avec  plein 
salaire  avait  ete  rendu  entre  les  dates  ou  M.  Bonnell  avait  obtenu  son  conge  et  ou 
il  a  quitte  le  service  du  ministere,  avec  I'intention  presumee  die  s'enroler. 

Bien  a  vous, 

T.   K.   GKTSDALE,   S.-M. 
L'Auditeur  general. 


BiREAU  DE  li'AuDiTEUR,  llnovembre  1921. 

Monsieur, — .Te  re<^-ois  la  votre  du  5  courant  confirmant,  mes  dires  que  M.  M.  B. 
Honnell  ne  s'est  enrole  qu'apres  lo  \ov  novenibre  1915,  bien  qu'il  ait  obtenu  conge 
pour  ce  faire  avant  cette  date. 

D'apres  les  arretcs  en  conseil  rcgis.sant  los  conges  pour  service  niilitaire,  M.  Bon- 
nell n'avait  pas  legalement  le  droit  de  recevoir  a  la  fois  ses  pleins  appointements  de 
fonctionnaire  et  la  soldo  niilitaire,  et  il  faudrait  obtenir  le  vemboursement  du  plus- 
pay6. 

Veuillez  me  dire  aussitAt  (jue  possible  ciuoUos  niosuros  out  etc  prises  pour  recou- 
vrir  CO  plus-pave. 

.To  denKnuo.  AFoiisienr,  votre  obeissant  serviteur, 

E.    T).    SUTHERLAND.    A.G. 
Tyo  Sous-niinistre.  mini^t^ro  do  I'Agrieulturo. 


Ali.\isTf:RE  DE  L'Acaacui/PLRE,  Irr  fovrior  1922. 

MoNsiEiR, — En  reixmse  a  la  votre  du  11  novenibre  dernier  au  sujot  des  appointe- 
ments do  M.  Af.  B.  Bonnell  ]x*ndant  qu'il  etait  on  conge  pour  service  niilit<iire.  je  dois 
vous  informer  qu'apre.s  avoir  recu  votre  lettre  nous  avons  ecrit  au  ministere  de  la 
AFilioe  et  de  la  Defon«e  ain«i  ciu'au  ministere  du  Retablissemont  do«  Sni-lot-  dans  la 


a— 70  AUDITOR  GEYEFAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

actually  drawn  by  Mr.  Bonnell.  This  information  was  not  forthcoming  until  January 
16th  and  on  January  20th  our  Accountant  wrote  Mr.  Bonnell  regarding  this  matter, 
as  i>er  copy  of  letter  attached. 

We  have  not  had  a  formal  reply  to  this  letter  but  Mr.  Bonnell  has  had  several 
conversations  with  our  Accountant  in  which  he  advances  arguments  tending  to  show 
that  he  may  have  some  reasonable  grounds  for  claiming  that  he  should  be  entitled  to 
full  civil  and  military  pay. 

I  am  expecting  a  letter  regarding  this  case  shortly  from  Mr.  Bonnell  and  upon  its 
receipt  will  immediately  communicate  with  you. 

I  am,  sir,  your  obedient  servant, 

J.   H.    GRISDALE,   D.M. 
The  Auditor  General. 


Department  of  Agriculture,  January  20,  1922. 

Dear  Sir^— The  Auditor  General  has  called  our  attention  to  the  fact  that  appar- 
ently you  were  not  entitled  to  full  civil  pay  while  on  leave  from  this  Department  for 
Military  service. 

On  looking  into  this  matter  I  find  that  on  October  5,  1915,  you  were  granted  per- 
mission to  enlist,  but  did  not  actually  leave  this  Department  until  December  24,  1915. 

The  right  of  civil  servants  to  draw  both  civil  and  military  pay,  applied  only  to 
tliose  who  enlisted  prior  to  Xovember  1,  1915,  therefore,  I  will  have  to  ask  you  to  make 
a  refund  to  this  Department  of  $1,266.20,  which  was  the  amount  of  military  pay  ,you 
drew  from  December  27,  1915  to  September  27,  1918,  which  was  the  date  on  which 
you  were  discharged  from  the  army. 

If  you  have  any  arguments  to  advance  why  you  should  not  make  this  refund,  I 
would  be  obliged  if  you  would  communicate  with  me  at  your  earliest  convenience,  as 
the  Auditor  is  pressing  for  a  reply  to  correspondence  on  this  subject. 

Yours    truly, 

W.    A.    FRASER,  Accountant. 
M.  B.  Bonnell^  Esq. 


Department  of  Agriculture,  February  13,  1922. 

Dear  Sir, — Furthei'  to  mine  of  the  1st  instant  regarding  Mr.  M.  B.  Bonnell's  pay 
while  on  leave  for  military  duty,  I  beg  to  enclose  herewith  copy  of  a  letter  received 
from  ]^fr.  Bonnell  today. 

Regarding  the  date  on  which  Mr.  Bonnell  was  granted  permission  by  the  Minister 
of  Agriculture  to  enlist  for  overseas  service,  I  find  on  examining  the  files  in  this 
Department  that  the  date,  as  stated  in  Mt.  Bonnell's  letter,  viz:  October  5th,  1915,  is 
correct. 

Tours    truly, 

J.   H.   GRISDALE,   DJL 
The  Auditor  General. 


Patent  Office,  February  11,  1922. 

Dear  Sir^ — In  reply  to  your  letter  of  January  20th,  1922,  would  request  that  you 
explain  my  case  to  the  Auditor  General  as  follows: 


TREASURY  BOARD  CORRESPONDENCE  a— 71 

SESSIONAL   PAPER  No.    1 

vie  civile  afin  de  nous  assurer  de  la  somme  exaete  do  la  solde  militaire  retiree  par  M. 
Boiiiiell.  Co  rensoigneiueut  ne  nous  a  ote  fourni  que  le  IG  Janvier  et  le  20  Janvier  le 
comptable  a  ecrit  a  !M.  Bonnell  a  co  sujot,  selon  la  copie  de  la  Icttre  ci-annexee. 

Nous  n'avons  pas  de  ruponse  foruielle  a  cettc  lottre,  niais  M.  Bonnell  au  cours  de 
plusieurs  conversations  avec  notre  comptable  a  fait  des  allegations  tendant  a  demon- 
ti-er  qu'il  pcut  avoir  des  motifs  raisonnables  d'invoquer  son  droit  a  scs  appointeraents 
et  a  la  solde  militaire. 

Je  in'attends  a  recovoir  sous  peu  une  lettrc  de  M.  Bonnell  a  ce  sujet,  et  lors  de  sa 
reception,  je  vous  ecrirai  immediatemcnt. 

.Te  demenre.  Monsieur,  votre  obeissant  serviteur, 

J.  H.  GRISDALE,  S.-M. 
L'Audite'ur  Goiiernl. 


MixiSTERE  DE  l'Agriculture^  20  Janvier  1922. 

Cher  monsieur. — L'Auditeur  general  a  attire  mon  attention  sur  le  fait  que  vous 
n'aviez  pas  le  droit  de  toucher  le  i>lein  montant  de  vos  appointements  d'eniploye  civil 
I)endant  la  duree  de  votre  absence  de  ce  ministere  pour  faire  du  service  militaire. 

Apres  une  etude  de  cette  question,  je  constate  que  le  5  octobre  1915  vous  avez 
obtenu  la  permission  de  vous  enroler,  mais  que  de  fait  vous  n'avez  quitte  ce  ministere 
que  le  24  decembre  1915. 

Le  droit  accorde  aux  employes  civils  de  tour-ber  les  appointements  d'employes 
civils  et  la  solde  militaire  en  meme  temps  ne  s'appliquaient  qu'a  ceux  qui  so  sent  en- 
roles  avant  le  ler  novembre  1915;  il  me  faut,  en  consequence,  vous  demander  de  rem- 
bourser  a  ce  ministere  la  somme  de  $1,266.20,  montant  des  apiwintements,  qu'a  titre 
d'employe  civil,  vous  avez  touche  du  27  decembre  1915  au  27  septembre  1918,  date  a 
laquelle  vous  avez  ete  licencie  des  cadres  de  I'armee. 

Si  vous  aviez  de?  arguments  a  faire  valoir  vous  dispensant  de  faire  ce  rembour- 
sements,  je  vous  serais  oblige  de  me  les  faire  connaitre  le  plus  tot  possible  puisque 
I'Auditeur  general  insiste  sur  uno  n'ponse  a  ses  lettres  a  ce  sujet. 

Votre   devoue, 

W.    A.    FRASER,    Camptahle. 
M.  B.  Bonnell,  Ecr. 


Ministere  de  i/A(!kiculture^  13  fevrier  1922. 

Cher  monsieur, — Pour  faire  suite  a  la  micnne  du  ler  ecoule  au  sujet  du  traite- 
ment  de  M.  B.  Bonnell,  alors  qu'il  otait  absent  en  activite  de  service,  j'ai  I'honneur 
d'inclure  dans  la  presente,  copie  d'une  lettre  re<jue  de  M.  Bonnell  aujourd'hui. 

A  propos  de  la  date  a  laquelle  M.  Bonnell  a  obtenu  la  permission  du  ministre  de 
1' Agriculture  de  s'enroler  pour  service  outre-mer,  je  constate  en  examinant  les  archives 
de  ce  ministere,  que  la  date,  enoncee  daiis  la  lettre  de  ^f.  Bonnell,  a  savoir:  le  5  octobre 
1915,  est  exaete. 

Bien  a  vous, 

T.  H.  GRISDALE,  S.-M. 
L'Auditeur  general. 


Bureau  des  brevets^  11  fevrier  1922. 

Cher  monsieur, — En  reponse  a  votre  lettre  du  20  Janvier  1922,  je  vous  deman- 
derais  d'expliquer  mon  cas  comme  suit  au  vcrificateur  general : 


a — 72  AUDITOR  OEyERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.    1922 

During  the  fall  oi  1914  I  entered  an  Officer's  Military  Training  School  at  Ottawa 
attached  to  the  43rd  infantry,  signing  papers  to  the  effect  that  I  would  serve  overseas 
when  called  upon  so  to  do.  I  completed  my  course  in  1914  but  due  to  delay  in  the 
Militia  Department  did  not  receive  a  lieutenant's  commission  until  November  4,  1915. 
when  I  was  attached  to  the  43rd  infantry.  During  this  time,  to  expedite  my  enlistment 
in  the  C.E.F.,  I  applied  to  the  Department  of  Militia  and  Defence  for  a  commission 
and  was  promised  one  in  the  Canadian  Engineers.  Expecting  to  receive  this  appoint- 
ment any  day,  I  applied  on  September  27,  1915,  to  the  Department  of  Agriculture  for 
leave  of  absence  for  military  service,  which  was  granted  on  October  5th,  1915,  and  due 
to  no  delay  of  mine  but  on  the  part  of  the  ]\rilitia  Department,  I  did  not  receive  my 
commission  until  December  24,  1915. 

Since  my  •application  for  a  commission  in  the  C.E.F.  had  been  made.  &nd  the 
permission  of  the  Minister  for  leave  of  absence  on  October  5,  1915,  with  full  pay 
granted  prior  to  the  Order  in  Council  of  Xoveniiber  1,  1915.  it  is  evident  that  the 
said  Order  in  Council  does  not  apply  in  my  case. 

Further  my  leave  of  absence  extended  until  I  reassumed  my  duties  in  the  Patent 
Office  on  January  1st.,  1921,  and,  therefore,  instead  of  being  tlie  debtor  of  the  Govern- 
ment to  the  extent  of  $1,266.20,  the  Government  is  my  debtor  to  the  amount  of 

April  1,  1919  to  April  1,  1920 $2,340 

April  1,  1920  to  January  1.  1921 1,890— Total  $4,230 

Yours    truly. 
The  Accountant,  Agriculture  Depa^rtiiient. 


Af.    B.    BONNELL. 


Audit  Office,  Febrxuu-y  15,  1922. 

Sm, — I  am  in  receipt  of  yours  of  the  13th  instant  enclosing  a  copy  of  Mr. 
Bonnell's  explanations  in  regard  to  his  pay  while  on  military  leave. 

The  Order  in  Council  of  November  1st,  1915  provides  that  thereafter  the  principli-. 
should  be  followed  of  deducting  from  the  pay  of  any  person  so  enlisting  the  amount 
of  his  military  pay. 

Mt.  Bonnell  remained  on  civil  dut;s-  until  December  24th,  1915,  nearly  two  months 
after  the  Order  was  passed.  According  to  the  Department  of  ^lilitia  and  Defence  he 
did  not  actually  enlist  until  January  19th,  1916.  Therefore  the  statements  in  my 
previous  letters  would  appear  to  be  correct  that  he  was  not  entitled  to  his  full  civil 
pay. 

In  his  statement  of  account  there  are  certain  omissions.  For  the  months  of 
April  and  ^fay  1919  he  was  paid  half  his  civil  salary.  From  April  1919  to  the  present 
he  has  been  drawing  pay  and  allowances  from  the  Department  of  Soldiers'  Civil  Re- 
Establishment,  the  amount  received  up  to  September  30th  last  being.  $2,580.  As  he 
was  returned  to  Canada  in  1917  and  was  struck  off  strength  in  1918,  he  thereafter 
received  all  the  civil  pay  to  which  he  was  entitled. 

I  am  submitting  the  matter  to  the  Treasury  Board  with  all  the  corresx>ondenee. 
for  its  actions  in  regard  to  the  ovei'i>ayment  of  salary. 

T  am,  sir.  ynnr  obedient  servant. 

E.  D.  SUTHEELAND.  A.G. 

The  DeputA'  ^liiiister.  Agriculture  De])t. 


J/x7;  l.sTA'i'   ll(>\nn  COUIfKsl'OXDE-NCE  a-— 73 

SESSIONAL   PAPER  No.   1 

A  I'autonnio  de  l'.)14,  je  ^uis  entre  a  I'ocule  d'entrainoment  inilitaire  dcs  officiors,  .« 
Ottawa,  coniiiio  attache  au  4;Je  d'infautorio,  j'ai  signe  dos  papiors  attestant  que  jo  ser- 
viiais  outre-nier  lorstiu'on  nie  dcnianderais  de  le  faire.  J'ai  terininc  inon  cours  on 
1914,  niais,  a  cause  de  certains  delais,  au  niinistere  de  la  Milice,  je  n'ai  pas  regu  do 
brevet  de  lieutenant  avant  le  4  novenibre  1915,  alors  qu'on  ni'a  place  au  43e  d'infan- 
terie.  Pendant  ce  temps,  pour  lia.ter  nion  enrolenient  dans  le  corps  expeditionnairc, 
j'ai  demande  un  brevet  au  niiniTitcre  de  la  Milice  et  de  la  Defense  qui  m'eii  a  proinis 
un  dans  les  ingeniours  canadiens.  Comptant  recevoir  cctte  nomination  d'un  jour  m 
I'autre,  j'ai  demande  un  permis  d'absence  pour  service  militaire  au  ministere  de  I'Agri- 
culture,  le  27  septembre  1915.  On  lue  I'a  accorde  le  5  octobre  1915  et  a  cause  d'uii 
retard  du  ministere  de  In  Milice,  retard  dont  je  n'etais  pas  responsable,  je  n'ai  pas  recu 
mon  brevet  avant  le  24  decembre  1915. 

Vu  que  ma  demande  d'un  brevet  dans  le  corjxs  expeditionnairc  a  ete  faite  ante- 
ricurement  a  I'ordro  en  conseil  du  ler  novemfbre  1915  et  que  j'ai  obtenu  nion  conge  du 
ministre  le  5  octobre  1915,  avec  traitement  coniplet,  il  est  evident  que  ledit  ordre  en 
conseil  ne  s'appliqvie  pas  dans  mon  cas. 

En  outre,  mon  conge  s'est  prolonge  jusqu'a  ce  que  je  reprenne  mes  fonctions  au 
bureau  des  brevets,  le  ler  Janvier  1921,  et  par  consequent,  au  lieu  que  je  dnivr^  jiu 
gouvernement  la  somme  de  $1,2GG.20,  le  gouvernement  me  doit 

Du  ler  avril  1919  au  ler  avril  1920 $2,340 

Du  ler  avril  1920  au  ler  Janvier  1921 1,890— Total,  $4,2;;0 

Votre  tout  devoue, 

^r.    B.    EONNELL. 

I^e  coniptable,  ministere  de  rAgTieulture. 


BuREAi:  DE  i/AuDiTFAU.  15  tevrier  1922. 

MoNSiELTK. — 'I'ai  rt\'u  votre  lettre  du  13  du  eourant  portant  sous  son  pli  la  cojiin 
des  explications  donnees  par  ^f.  ]V)nnell  au  sujet  de  la  solde  qu'il  a  touchee  ix";ndant 
son  conge  militaire. 

L'arrete  du  conseil  du  Icn-  noveaibre  1915  stipule  qu'^  I'avenir  on  devra  f^'en  tenir 
au  principe  de  deduire  de  la  solde  de  toute  personne  ainsi  enrolee  le  montant  de  sa 
solde  militaire. 

M.  Bonnell  est  reite  en  devoir  civil  jusqu'au  24  decembre  1915,  soit  pres  do  deux 
nioie  apres  I'adoption  de  cet  arretc-  du  conseil.  D'apres  les  explications  donnees  au 
ministere  de  la  ^lilice  et  de  la  Defence,  il  ne  s'est  cnrole  que  le  19  Janvier  1916.  Par 
consequent,  les  declarations  que  j'ai  faites  dans  mes  lettres  anterieures  semblent  etre 
exactes,  savoir  qu'il  n'avait  pa^  droit  a  la  somme  complete  de  >^a  solde  civile. 

Il  exiete  certaines  omissions  dans  son  etat  de  comptes.  Pour  les  mois  d' avril  et 
mai,  on  lui  a  paye  la  moitie  de  son  traitement  civil.  A  compter  du  mois  d'avril  a 
rheure  actuelle,  il  a  touehe  du  ministere  du  Retablissement  de-s  Soldat*  la  solde  et  les* 
allocations  re^ulieres,  reccvant  en  tout,  jusqu'au  30  sei)tembre  dernier,  la  somme  de 
$2,580.  Comme  il  fut  rapatrie  en  1917  et  bifFe  des  listes  actives  en  191S.  il  a,  en 
consequence.  re<;u  toute  la  s<^>lde  civile  a  laquelle  il  avait  droit. 

Te  soumets  la  chose  au  bureau  de  la  tre.sorerie,  ainsi  que  toute  la  correspondance 
pchangee  a  ce  sujet;  ce  buresiu  aura  a  se  prononcer  quant  .^  I'excedent  de  solde  paye. 

•Te  demeure.  ^fonsieur.  votre  obei-ssant  serviteur, 

E.    D.    SUTHERLAND.    A. (J. 
Le  sous-ministre.  ministere  de  I'Agricnlture. 


a — 74  AUDITOn  GEXERAUS  HEPORT,  1020-1921 

12  GEORGE  V,  A.    1922 

CIVIL   SERVICE   CORRESPONDENCE 

Payment  of  Travelling  or  Removal  Expenses  of  Persons  on  their  Appointment 

to  the   Service 

Audit  Office,  December  23,  1921. 

Sir,— Referring  to  an  Order  in  Council,  P.C.  4663,  dated  December  22,  1921, 
authorizing  a  payment  of  $188.50  to  ITr.  Alfred  Belley,  private  secretary  to  the  Post- 
master General  to  reimburse  him  for  removal  expenses  from  Cluny,  Alberta,  to  assume 
the  duties  of  private  secretary  at  Ottawa,  no  doubt  you  are  aware  that  expenses  of 
this  nature  are  not  paid  in  the  case  of  appointments. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Deputy  Postmaster  General. 


Post  Office  Department,  December  29,  1921. 

Sir, — ^I  beg  to  acknowledge  the  receipt  of  your  letter  of  the  23rd  instant,  referring 
to  Order  in  Council  P.C.  4663,  dated  December  22,  1921,  authorizing  a  payment  of 
$183.50  to  !Mr.  Alfred  Belley,  Private  Secretary  to  the  Postmaster  General,  to  reim- 
burse him  for  removal  expenses  from  Cluny,  Alberta,  to  assume  the  duties  of  Private 
Secretary  at  Ottawa,  in  which  you  state  that  no  doubt  I  am  aware  that  expenses  of 
this  nature  are  not  paid  in  the  case  of  appointments. 

In  reply  permit  me  to  say  that  I  have  no  knowledge,  and  there  does  not  appear 
to  be  any  record  in  the  Department,  of  such  a  ruling.  The  fact  that  the  Government 
passed  the  necessary  Order  in  Council  authorizing  the  payment  of  the  amount  in 
question  to  Mr.  Belley  is  in  itself  sufficient  authority  for  me.  I  do  not  feel  that  I 
should  question  the  Government's  authority  and  naturally  expected  that  no  objection 
would  be  raised  to  the  payment  of  the  amount  in  question. 

I  may  say  that  a  similar  charge  was  made  by  Major  Theo  Paquet  who  was  Private 
Secretary  to  the  Postmaster  General  prior  to  Mr.  Belley's  appointment,  for  travelling 
expenses  from  Quebec  to  Ottawa,  and  no  objection  appears  to  have  been  made  in  his 
case.  While  the  amount  is  very  much  smaller  in  the  case  of  Major  Paquet,  the 
principle  is  the  same  in  both  cases. 

Yours  truly, 

R.  M.  COULTER,  D.P.G. 

The  Auditor  General. 


Audit  Office,  January  21,  1922. 

Sir, — 1  have  to  acknowledge  receipt  of  your  reply  of  the  29th  .ultimo  in  reference 
to  the  travelling  expenses  of  Mr.  Alfred  Belley.  You  refer  to  this  expenditure  as 
"removal  expenses"  and  if  the  Order  in  Council,  P.C.  4663,  is  to  be  interpreted  in  this 
way  I  would  call  your  attention  to  the  Order  in  Council  of  September  8,  1871,  which 
directs  "that  no  removal  allowances  be  granted  except  on  report  of  the  Treasury 
Board."     I  do  not  iind  that  the  Treasury  Board  made  any  report  on  this  case. 


CIVIL  SERVICE  CORUESPONDEXCE  a—  75 

SESSIONAL   PAPER  No.   1 

CORRESPOND ANCE:  SERVICE  CIVIL 

Paiement  des  frais  de  deplacement  ou  de  demenagement  des  personnes  nominees  ^ 
des  positions  dans  le  service  civil 

Bureau  de  l'Auditeur,  le  23  dicembre  1921. 

Monsieur, — Relativemeut  au  decret  du  Conseil,  C.P.  4663,  du  22  decembre  1921 
autorisant  le  paiement  d'une  somme  de  $183.50  a  M.  Alfred  Belley,  secretaire  particulier 
du  ministre  des  Postes,  en  compensation  de  ses  frais  de  demenagement  de  Cluny,  Alber- 
ta, pour  venir  remplir  les  fonctions  de  secretaire  particulier  a  Ottawa,  vous  n'ignorez 
pas,  sans  doute,  que  les  depenses  de  ce  genre  ne  sont  pas  remboursees. 
Je  demeure,  Monsieur,  votre  obeissant  serviteur, 

E.   D.    SUTHERLAND,   A.    G. 
Le  sous-ministre  des  Postes,  Ottawa. 


MiNiSTRRE  DES  PoSTES,  le  29  decembre  1921. 

Monsieur, — J'ai  I'honneur  d'accuser  reception  de  votre  lettre  du  23  courant  relati- 
vement  au  decret  du  Conseil,  C.P.  4663,  date  du  22  decembre  1921,  autorisant  le  paie- 
ment de  la  somme  de  $183.50  a  M.  Alfred  Belley,  secretaire  particulier  du  ministre  des 
Postes  en  compensation  de  ses  frais  de  demenagcment  de  Cluny,  Alberta,  pour  venir 
remplir  les  fonctions  de  secretaire  particulier  a  Ottawa,  dans  laquelle  vous  dit€S  que 
je  ne  dois  pas  ignorer  que  les  depenses  de  cette  nature  ne  sont  pas  remboursees  quand  il 
s'agit  de  nominations  dans  le  service. 

Permettez-moi  de  vous  repondre  qu'il  n'y  existe  aucun  reglement  de  ce  genre, 
autant  que  je  sache.  et  qu'il  ne  scnible  pas  en  avoir  existe  a  la  connaissance  du  mi- 
nistere.  Le  fait  que  le  gouvernement  a  decrete  I'arrete  en  Conseil  necessaire  autorisant 
le  paiement  du  montant  en  question  a  M.  Belley  constitue  pour  moi  une  autorite  suffi- 
sante.  Je  ne  crois  pas  devoir  mettre  en  doute  I'autorite  du  gouvernement  et  je  ne 
m'attendais  pas,  naturellement,  a  voir  des  objections  soulevees  centre  le  paiement  du 
montant  en  question. 

Je  pourraie  ajouter  qu'une  demande  semblable  a  ete  faite  par  le  major  Theo. 
Paquet,  qui  etait  secretaire  particulier  du  ministre  des  Postes  avant  la  nomination  de 
M.  Belley,  pour  frais  de  deplacement  de  Quebec  a  Ottawa,  et  il  semblerait  qu'il  n'y  a 
pas  eu  d'objection  dans  son  cas.  Bieu  que  le  montant  soit  beaucoup  moins  eleve  dans 
le  cas  du  major  Paquet  le  principe  est  le  mome  dans  les  deux  cas. 

Bien  a  vous, 

R.  M.  COULTER,  S.-M.  P. 
L'Auditeur  general. 


Bureau  de  l'Auditeir  general,  le  21  Janvier  1922. 

Monsieur, — Je  dois  accuser  reception  de  votre  reponse  du  29  dernier  relativement 
aus  frais  de  voyage  de  M.  Alfred  Belley.  Vous  parlez  de  ces  debourses  comme  "frais 
de  demenagement''  et  si  le  decret  du  Conseil,  C.P.  4663,  doit  etre  interprete  de  cette 
fagon  j'attirerais  votre  attention  sur  le  decret  du  Conseil  du  8  septerabre  1871  qui 
ordonne  "qu'aucune  allocation  ne  sera  accordee  pour  frais  de  demenagement  excepte 
sur  la  presentation  d'un  rapport  de  la  Tresorerie".  Je  constate  qu'il  n'y  existe  pas  de 
rapport  de  la  Tresorerie  relativement  au  cas  susdit. 


a— 76  AlDITOR  GENERAL- S  REPORT,  1920-1921 

12   GEORGE  V,   A.    1922 

If  the  Order  in  Council  is  to  be  interpreted  as  covering  travelling  expenses  in 
the  ordinary  meaning  of  these  words  I  would  point  out  that  while  there  may  be  no 
definite  ruling  forbidding  the  payment  of  such  to  employees  on  accepting  appointment 
in  the  service  yet  it  has  been. the  established  practice  not  to  do  so.  A  person  travellings 
to  accept  a  position  cannot  be  considered  as  "travelling  on  government  business" 
in  the  same  sense  as  an  official  who  is  sent  from  his  headquarters  to  perform  work 
elsewhere. 

The  regulations  governing  travelling  expenses  have  been  passed  on  the  recom- 
mendation of  the  Treasury  Board.  Where,  as  in  the  present  case,  a  departure  is 
made  from  the  established  practice,  I  consider  that  the  sanction  of  the  Treasury  Board 
should  be  obtained.  To  allow  payment  of  such  expenses  to  Mr.  Belley  will  establish, 
a  precedent  for  the  payment  of  similar  travelling  expenses  of  all  persons  appointed 
to  government  positions  throughout  Canada. 

In  the  case  of  Major  Paquet,  the  circumstances,  I  am  informed,  were  different  to 
this  extent  that  after  his  appointment  and  before  coming  to  Ottawa  he  was  pei'forming 
the  duties  of  private  secretary  to  his  Minister  who  was  then  at  Quebec.  His  claim 
for  living  expenses  at  Ottawa  was  disallowed.  If  my  information  is  incorrect  his 
expenses  in  coming  to  Ottawa  shoiild  not  have  been  pnid. 

I  am,  sir,  your  obedient  servant. 

E.  D.  SUTHERLAND,  A.G. 
The  Deputy  Postmaster  General. 


Parliamentary  Provision  Required  for  Salaries  of  Private  Secretaries 

AiDH    Office,    October    12,   1921. 

Siiij — I  am  in  receipt  of  your  supplementary  pay  list  covering  the  salary  of  L.  P. 
Mereure  who  was  appointed  by  the  Secretary  of  State  as  his  private  secretary  with  a 
salary  of  $3,500,  as  determined  by  Order  in  Council  of  the  6th  instant. 

Section  49  of  the  Civil  Service  Act  grants  authority  for  such  appointment  but 
subsection  2  thereof  explicitly  states  that  "'  no  salary  shall  be  payable  to  any  private 
secretary  unless  the  amount  has  been  v'oted  by  Parliament."  I  do  not  find  that  any 
provision  was  made  by  Parliament  for  the  payment  of  this  salary.  Provision  was  made 
for  two  secretary  clerks,  both  of  which  positions  are  still  occupied  and  which,  even 
if  vacated,  could  not  be  filled  now  by  an  appointment  under  section  49. 

I  would  also  call  to  your  attention  the  Treasury  Board  Minute,  as  approved  by 
Council  on  June  21,  1909,  which  provides  that  all  changes  in  the  organization  of  a 
department  must  be  in  accordance  with  the  organization  submitted  to  Parliament  in 
the  details  of  the  estimates. 

I  am.  sir,  your  obedient  .servant, 

WM.    KEARNS.    Asst.    A.G. 
The  Under-Secretarv  of  vState. 


Justice   Dept.,   October  ol,  1921. 

SiH, — I  have  the  honour  to  reply  to  your  letter  of  the  25th  instant  in  reference 
to  a  question  whether  there  is  authority  for  the  payment  of  salary  to  Mr.  L.  P. 
Mereure  who,  by  Order  in  Council  dated  October  6,  1921  (P.O.  3724),  was  appointed 
private  secretary  to  the  Honourable  the  Secretary  of  State  at  a  salary  of  $3,500  a 
year. 


(7)7/,  sEKVK'i:   COinn.sl'OXDESCE  a      77 

SESSIONAL   PAPER  No.    1 

Si  le  decret  du  Coiiseil  doil  otn^  iiitorpieto  de  fa(;on  a  couvrir  les  frais  de  voyage 
dans  le  sens  ordinaire  de  ces  mots  jo  vous  ferai  remarquer,  bien  qu'il  n'y  ait  aucun 
reglement  particulier  qui  en  defende  le  paicment  aux  employes  qui  acceptent  une  posi- 
tion dans  le  service  civil,  que  la  coutumo  etablie  a  toujours  ete  do  ne  pas  le  faire. 
TJne  personne  qui  fait  un  voyage  pour  veuir  accepter  une  position  ne  pout  etre  cenfiee 
"voyager  par  affaires  pour  le  gouvernement"  danf5  le  nieme  sens  qu'un  fonctionnaire 
qui  est  envoye  de  son  bureau  pour  executer  un  travail  ailleurs. 

Les  reglements  regissant  les  frais  de  voyage  ont  ete  adoptes  riur  la  recommauda- 
tion  de  la  Tresorerie.  Lorsque,  comme  dans  le  present  cas,  on  fait  exception  a  la  regie 
etablie,  je  considere  qu'il  est  necessaire  d'obtonir  I'approbation  de  la  Trfeorerie.  Per- 
mettre  le  paiement  do  frais  de  ce  genre  a  M.  Belley  aurait  I'effet  d'etablir  un  precedent 
pour  le  paiement  de  dcpcnses  semblables  a  toutes  les  per?onnes  nommees  a  des  positione 
du  gouvernement  dans  tout  le  Canada. 

Dans  le  cas  du  major  Paquet,  suis-je  informe,  les  circonstances  etaient  differentes 
en  ce  sens  t[u'apres  sa  nomination,  et  avant  de  venir  a  Ottawa,  il  remplissait  les  fonc- 
tions  de  secretaire  particulier  aupres  du  rainistre  qui  etait  a  Quebec.  Sa  reclamation 
pour  frais  d'entretien  avait  ete  rejetee.  Si  mes  renseignements  sont  errones  sos 
depensos  pour  venir  a  Ottawa  n'auraient  pas  du  etre  remboursees. 
Je  demon  re,  Monsieur, 

Yotre  obeissant  serviteur, 
Le  sous-ministre  des  Postes.  E.    D.    SUTHERLAND,    A    .G. 


Uecessite  d'un  credit  vote  par  le  Parlenient  pour  le  paiement  des  traitements  des 

secretaires  particuliers 

Bureau  de  l'Auditeur  general,  le  12  octobre  1921. 

M'ONSiEiUj — J'iK'cuse  re(-('i;ti()n  de  votrc  liste  de  i)aio  supplenientaire  contenaut  U' 
traitement  de  L.  P.  Mercure  qui  a  ete  nomme  par  le  secretaire  d'Etat  comme  son 
secretaire  particulier  avcc  un  traitement  de  ISj.^OO  par  annee,  tel  que  determine  par 
un  decret  du  Conseil  du  6  courant. 

L'article  49  de  la  Loi  du  Service  civil  confere  Fautorite  voulue  pour  faire  ces  nonii- 
natione.  mais  I'alinea  2  dudit  article  etablit  explicitement  qu"'aucun  traitement  ne  sera 
payable  a  un  secretaire  particulier  quelconque  a  moins  que  le  montant  n'ait  ete  vote 
par  le  Parleniont". 

Je  ne  vois  pas  qu'aucun  credit  ait  ete  vote  par  le  Parlement  pour  le  paiement  de 
ce  traitement.  Des  credits  ont  ete  votes  pour  deux  commis  secretaires  dont  les  deux 
positions  sont  encore  rcmplies  et  qui,  meme  si  elles  devenaicnt  vacantes,  ne  pourraient 
pas  etre  rcmplies  maintenant  par  voie  de  nomination  en  vertu  de  l'article  49. 

J'attircrais  aussi  votre  attention  sur  le  fait  que  les  minutes  de  la  Tresorerie,  telles 
qu'approuveos  par  le  Conseil  le  21  juin  1919,  stipulent  que  tons  cbangements  dans  I'or- 
ganisation  d'un  ministere  doivent  s'effectuer  conformt'nient  a  I'organisation  soumise 
ail  Parlement  dans  les  details  des  estimations. 

Je  demeure,  ^Fonsieur,  votre  obeissant  serviteur, 
Le  ?..u>-so:Tetaire  d'Etat.  Wm    KEARNS.    A.G.    adj. 


MiNiSTtiRE  DE  LA  JusTiCE,  Ic  31  octobre  1921. 

MoNSiELK, — J'ai  I'honneur  de  repondre  a  votre  lettre  du  25  courant  relativement 
a  la  question  de  savoir  quelle  autorite  existe  pour  le  paiement  dn  traitement  de  M.  L. 
P.  Mercure  qui,  par  un  decret  du  Conseil,  du  6  octobre  1921  (C.P.  o724).  a  ete  nomme 
secretaire  particulier  de  I'honorable  secretaire  d'Etat,  avec  un  traitement  de  $3,500  par 
annee. 


a — 78  AUDITOR  GENERAL'S'  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

I  agree  with  your  Department  that  the  appointment  was  made  under  the  authority 
of  section  49  of  the  Civil  Service  Act,  1918,  as  amended,  but  Mercure  did  not  there- 
upon become  eligible  to  be  classified  in  the  class  of  "  Secretary-Clerk."  As  the 
definition  of  the  class,  in  terms,  indicates,  this  class  was  specially  established  to 
provide  for  the  absorption  in  a  permanent  position,  under  the  new  classification,  of 
Private  Secretaries  who  held  permanent  clerkships  in  the  Civil  Service  under  the  old 
classification,  which  was  superseded  by  the  new  one  on  November  10,  1919.  There  is 
BO  class  provided  under  the  new  classification  for  a  person  not  in  the  Civil  Service, 
who  is  appointed  by  a  Minister  of  the  Crown  to  be  his  private  secretary  subsequent 
to  November  10,  1919,  as  the  authority  of  the  Civil  Service  Commission  in  regard  to 
classifying  positions  in  the  Civil  Service  cannot,  consistently  with  the  terms  of  said 
section  49,  be  held  to  extend  to  the  position  of  a  private  secretary  to  a  minister  or 
other  member  of  the  Government  as  such. 

The  only  question  really  presented  is,  whether,  in  view  of  the  provisions  of  sub- 
section 2  of  said  section  49,  that  "  ISTo  salary  shall  be  payable  to  any  private  secretary 
unless  the  amount  has  been  voted  by  Parliament,"  Mr.  Mercure's  salary  may  legally 
be  paid.  It  is  stated  that  the  appropriation  to  cover  the  salaries  of  your  Department 
for  the  current  fiscal  year  included  amounts  described  in  your  departmental  estimates 
as  follows : — 

"2   Secretary-Clerks  (Private  Secretaries)   1  at  $3,180;  1  at  $2,460." 

The  description  in  the  estimates  is  not  in  itself  sufficient  to  ear-mark  the  amounts 
voted  by  Parliament  for  payment  to  the  two  secretary-clerks  respectively  and  to  no 
others,  and,  therefore,  I  am  of  the  opinion  that,  if  there  be  a  vacancy  in  either  of 
these  positions,  the  unexpended  portion  of  the  moneys  voted  to  cover  the  payment  of 
the  salary  provided  for  the  position  now  vacant,  is  legally  available  for  the  payment 
of  Mr.  Mercure's  salary  to  the  extent  of  the  amount  so  voted. 

I  am,  sir,  your  obedient  servant, 

E.  L.  NEWCOMBE,  D.2L   of  J. 
The  Under-Secretary  of  State. 


Separation  Allowance  Included  in  Determining  Salary  of  Permanent 

Civil  Employee 

Audit  Office,  November  9,  1921. 

Sir, — Mr.  N.  Loring  of  your  department  was  "  blanketed  in  "  on  April  1,  1921, 
as  a  permanent  employee.  I  find  that  the  salary  to  which  you  claim  he  was  entitled 
included  an  amount  of  $600  which  was  paid  to  his  wife  as  separation  allowance. 
There  is  no  provision  in  the  Civil  Service  regulations  for  including  such  an  allowance 
in  computing  his  salary  and  your  pay  list  has  accordingly  been  amended.  The 
necessary  adjustment  will  require  to  be  made  from  April  1,  1921.  Had  my  attention 
been  called  to  this  when  the  original  pay  list  for  Mr.  Loring  as  a  permanent  employee 
was  submitted  objection  would  have  been  taken.  Please  let  me  know  if  in  any  other 
cases  you  have  included  the  separation  allowance  in  determining  the  salaries  at  which 
the  employees  have  been  "  blanketed  in  "  and  if  so  please  furnish  me  with  the  names. 

I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHEELAND,    A.G. 
The  Deputy  Minister,  Militia  and  Defence. 


CIVIL  SERVICE  CORRESPONDENCE  a — 79 

SESSIONAL   PAPER  No.   1 

Je  suis  d'accord  avec  votre  ministere  qui  pretend  que  la  nomination  a  ete  faite  sous 
I'autorite  de  Particle  49  de  la  Loi  du  Service  civil,  1918,  telle  que  modifiee,  mais  Mer- 
cure  ne  devenait  pas  par  le  fait  eligible  a  etre  inscrit  dans  la  clause  de  "Secretaire-com- 
mis."  Comme  la  definition  de  la  classe,  d'apres  ses  termee,  I'indique,  oette  classe  a  et6 
specialement  etablie  afin  de  pourvoir  a  I'absorption  a  des  positions  permanentes,  sous 
le  regime  de  la  nouvelle  classification,  des  secretaires  particuliers  qui  rcmplissaient  des 
positions  de  commis  dans  le  Service  civil  sous  I'ancienne  classification,  laquelle  a  ete 
remplacee  par  la  nouvelle  le  10  novembre  1919.  II  n'est  pas  etabli  de  classe  sous  le 
regime  de  la  nouvelle  classification  pour  une  pcrsonne  qui  n'est  pas  dans  le  Service 
civil  et  qui  a  ete  nommee  par  un  ministre  de  la  Couronne  comme  son  secretaire  parti- 
culier  depuis  le  10  novembre  1919,  vu  que  I'autorite  de  la  Commission  du  Service  civil 
relativement  a  la  classification  des  positions  dans  le  Service  civil  ne  pent  pas,  en  confor- 
mite  des  termes  dudit  article  49,  etre  interpretee  comme  s'etendant  a  la  position  de 
secretaire  particulier  d'un  ministre  ou  de  tout  autre  membre  du  gouvernement  comme 
tel. 

La  seule  question  qui  se  presente  reellement  est  celle  de  savoir  si,  en  vue  des  dispo- 
sitions de  I'alinea  2  dudit  article  49:  "aucun  traitement  ne  sera  payable  a  un  secre- 
taire particulier  quelconque  a  moins  que  le  montant  n'ait  ete  vote  par  le  Parlement", 
le  traitement  de  M.  Mercure  pent  etre  legalement  paye.  II  est  mentionne  que  le  credit 
pour  couvrir  les  traitements  dans  votre  ministere  pour  I'exercice  courant  comprend  les 
montants  designes  dans  vos  estimations  comme  suit: 

"2  secretaires-commis  (secretaires  particuliers)  1  a  $3,180;  1  a  $2,460." 

La  description  dans  les  estimations  n'est  pas  suffisante  en  elle-meme  pour  obliger  a 
payer  les  sommes  votees  par  le  Parlement  aux  devix  secretaires-contmis  respectivement 
et  non  pas  a  d'autres,  et  par  consequent,  c'est  mon  opinion  que  si  une  vacance  survient 
dans  I'une  ou  I'autre  de  ces  positions,  la  partie  non  utilisee  des  sommes  votees  pour  cou- 
vrir le  paiement  du  traitement  prevu  pour  la  position  maintenant  vacante,  est  legale- 
ment disponible  pour  le  paiement  du  traitement  de  M.  Mercure  jusqu'a  concurrence 
du  montant  ainsi  vote. 

Je  demeure,  monsieur,  votre  obcissant  serviteur, 

E.  L.  NEWCOMBE,  S.-M.  de  la  J. 
Le  Sous-Secretaire  d'Etat. 


Allocation  de  separation  incluse  en  determinant  le  traitement  d'un  employe  civil 

nomme  permanent 

Bureau  de  l'Auditeur  general  le  9  novembre  1921. 

Monsieur, — M.  N.  Loring,  un  employe  dans  votre  ministere,  a  ete  "absorbe"  le 
ler  avril  1919,  a  titre  d'employe  permanent.  Je  constate  que  le  traitement  auquel  vous 
pretendez  qu'il  avait  droit  comprend  une  somme  de  $600  qui  etait  payee  a  sa  fenime 
comme  allocation  de  separation.  II  n'existe  aucune  disposition  dans  les  reglements 
du  Service  civil  en  vue  d'inclure  cette  allocation  en  calculant  son  traitement  et  votre 
liste  de  paie  a  ete  en  consequence  modifiee.  L'ajustement  nccessaire  devra  etre  effectue 
a  partir  du  ler  avril  1921.  Si  on  avait  attire  mon  attention  sur  ce  point  lorsque  la 
liste  de  paie  originale  comprenant  le  nom  de  M.  Loring  comme  employe  permanent  a 
ete  soumise  j'aurais  cxprime  mon  objection. 

Veuillez  done  me  dire  si  vous  avcz  inclus  I'allocation  de  separation  dans  d'autres 
cas  en  determinant  le  traitement  auquel  les  employes  ont  ete  "absorbes"  et  dans  I'afiir- 
mative  veuillez  avoir  la  bonte  de  m'cn  fournir  les  noms. 

Je  demeure,  monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  80U8-ministre  de  la  Milice  et  de  la  Defense. 


— so  AUDITOR  GEXERAUS  RKI'Oh'T.  Um-19.il 

12  GEORGE  V,  A.   1922 
[H.Q.C.  650-L-252] 
Department  Militia  and  Defence^  November,  18,  1921. 

Sir, — Your  letter  of  November  9  received,  in  regard  to  the  rate  at  which  Major  N. 
Loring  was  "  blanketed  in  "  as  a  permanent  civil  employee  of  this  department. 

There  is  no  provision  whatever  in  the  Civil  Service  regulations  dealing  with  the 
treatment  as  regards  salary  of  military  employees  transferred  to  the  Civil  Service. 
It,  therefore,  became  necessary  to  deal  with  them  according  to  the  regulations  laid 
down  for  civil  employees  and,  upon  the  matter  being  referred  to  the  Civil  Service 
Commission,  it  was  ruled  that  they  should  receive  the  same  treatment  as  temporary 
civil  employees  receiving  permanent  appointment.  Separation  allowances  were,  with- 
out exception,  paid  in  respect  to  all  married  members  of  the  Canadian  Military  Forces 
who  served  during  the  late  war,  irrespective  of  where  they  served  or  whether  or  not 
they  were  separated  from  their  families.  All  those  married  military  employees  of  this 
department  who  were  appointed  to  the  civil  service  were,  and  had  been  for  some- 
time, living  with  their  families  when  they  were  "  blanketed  in  "  to  the  Civil  Service 
and  the  separation  allowance  paid  in  respect  of  their  military  service  was,  therefore, 
rightly  considered  as  a  part  of  the  income  of  the  household  and  hence  a  part  of  their 
remuneration.  It  is  submitted  that  a  grave  injustice  would  be  done  these  employees 
if,  upon  their  becoming  civil  servants,  their  salaries  suffered  a  deduction  of  an  amount 
equivalent  to  the  separation  allowance  paid  on  their  behalf  during  their  military 
service;  especially  as  their  duties  after  being  appointed  to  the  Civil  Service  were 
identical  to  their  duties  prior  to  appointment. 

The  other  military  employees  of  this  department  who  would  be  affected  l>y  such  ;i 
deduction  are  as  follows : — 

(List  of  seventeen  given.) 

T  am,  sir.  your  obedient  servant. 

H.    W.    BROWN,    Acting    D.M. 
The  Auditor  General. 


Audit  Office,  November  23,  1921. 

Sir, — I  am  in  receipt  of  yours  of  the  18th  instant  in  which  you  claim  that  the 
separation  allowance  paid  to  certain  militia  officers  now  made  permanent  members  of 
the  civil  service  was  rightly  considered  as  a  part  of  the  income  of  the  household  and 
hence  a  part  of  their  remuneration  and  should  be  included  in  fixing  the  civil  rate  at 
which  they  should  be  paid.  I  am  strongly  of  the  opinion  that  the  claim  to  include 
separation  allowances  in  thus  determining  the  salary  should  not  be  allowed.  Under 
the  Order  in  Council  of  16th  December,  1920  P.C.  2958,  the  words  used  in  referring 
to  salaries  are  "  rates  of  pay."  Separation  allowances  cannot  be  considered  as  "  rates 
of  pay,"  and  in  none  of  the  Orders  in  Council  dealing  with  such  allowances  are  they 
referred  to  as  "  rates  of  pay,"  the  latter  being  authorized  by  separate  and  distinct 
orders.  The  cost  of  living  bonus  can  also  be  claimed  "  as  a  part  of  the  income  of  the 
household  and  hence  a  part  of  their  remuneration,"  but  it  is  disallowed  in  deter- 
mining the  "  rates  of  pay."  As  both  were  provisions  to  meet  special  and  temporary 
conditions  I  can  find  no  reason  why  one  should  be  included  and  the  other  disallowed. 

I  would  also  point  out  that  in  the  classification  of  the  salaries  of  the  Civil  Service 
no  distinction  is  made  between  married  and  single  employees.  To  allow  separation 
allowances  to  be  included  would  result  in  discrimination,  because  the  single  officer  is 
not  entitled  to  such  allowance  and  yet  he  may  be  performing  the  same  or  superior 


(■nil.  siiuvici:  coiun.si'osnKSCK  a — 81 

SESSIONAL    PAPER   No.    1 

[C.G.C  650-1.-252] 
MiMsTKitK  i)K  LA  WxiAcv.  KT  DE  LA  Dkfknse,  IS  iiovembre  1921. 

MoNSiELK, — .T'ai  re<,'U  votre  Icttro  du  0  iiovembrc  concernant  le  traitcment  auquel 
le  major  N.  Loring  a  etc  adniis  fonctionnaire  pormaneiit  do  ce  ministere. 

n  n'y  a  aucime  disposition,  dans  Ics  rcglcments  rolatifs  aux  fonctionnaircs,  ou  il 
soit  question  du  trnitemont  dc6  employes  militaires  transferes  dans  'I'administration 
civile.  II  a  done  fallu  les  tvaiter  suivant  les  veglemonts  etablis  pour  les  fonr-tionnaires 
civils;  et,  lorsque  la  question  a  ete  soumise  a  la  Commission  du  Service  civil,  eelle-ci  a 
decide  qu'ils  devaient  etre  traites  commc  des  fonctionnaircs  temporaires  qui  roQoivent 
une  nomination  permanente. 

On  payait  des  iudemnites  d'absence  u  tous  les  mcmbres  maries  de  Tarmee  cana- 
dienne  qui  avaient  servi  n'importe  oii  pendant  la  derniere  guerre,  sans  exception,  qu'ils 
fussent  separes  ou  non  de  leur  famille.  Toui^  ccs  employes  militaires,  maries,  du  minis- 
tere, qui  ont  ete  nommes  fonctionnaircs  civils  vivaient  depuis  un  certain  temps  avec 
leur  famille,  lorsqu'on  les  a  fait  passer  dans  I'administration  civile,  et  I'indemnite  d'ab- 
sence payee  a  cause  de  leur  service  militaire  etait  consideree  a  bon  droit  comme  une 
partie  du  revcnu  de  la  maison  et  par  consequent  une  partie  de  leur  remuneration. 
Nous  croyons  que  ces  employes  subiraient  une  grave  injustice  si,  en  devenant  fonc- 
tionnaircs civils,  ils  voyaient  reduirc  leurs  appointements  d'un  montant  equivalent  a 
I'iudemnite  d'absence  qui  leur  etait  versee  pendant  leur  service  militaire,  surtout  vu 
que  leurs  fonctions  restent  les  memos  qu'avant  leur  nomination. 

Les  autres  employes  militaires  de  ce  ministere  qui  seraient  affectes  par  ime  telle 
deduction  sont  les  suivants : 

(Liste  de  17  employes). 

Je  suis,  Monsieur,  votre  obeissant  serviteur, 

IT.  W.  T5I\0WX,  soxis-minlstre  suppleant. 
L'Auditeur  general. 


Bureau  de  l'Auditeur  general,  23  novembre  1921. 

Monsieur, — J'ai  re<;'u  votre  lettre  du  18  courant  dans  laquelle  vous  pretendez  que 
rindemnite  d'absence  versee  a  certains  officiers  de  la  milice  devenus  mcmbres  perma- 
nents  de  I'administration  civile  etait  a  bon  droit  consideree  comme  partie  du  revenu 
de  la  maison,  par  consequent,  partie  de  leur  remuneration,  et  devrait  etre  incluse  dans 
leur  traitcment.  Je  suis  serieusement  d'avis  que  les  indemnites  d'absence  ne  devraient 
pas  etre  incluses  dans  le  traitcment.  Dans  I'arrete  en  Conseil  du  16  decembre  1920,  C.P. 
295S,  les  mots  dont  on  ee  sert  pour  designer  les  appointements  sont  ''echelles  de  trai- 
tements".  L'indemnite  d'absence  ne  pent  pas  etre  consideree  comme  un  traitcment 
et  dans  aucun  des  ordres  en  Conseil  oil  il  est  question  de  ces  indemnites  on  ne  les 
nomme  "traitements".  Les  traitements  sont  autorises  par  des  ordres  distiucts.  La  gra- 
tification de  vie  chere  fait  aussi  "partie  du  revenu  de  la  maison  et,  par  consequent, 
partie  de  la  remuneration"'  mais  on  n'en  tienjt  pas  compte  en  determinant  le  traitc- 
ment. Comme  les  deux  etaicnt  des  prestations  destinees  permettre  de  faire  face  a 
des  circonetances  particuliercs  et  temporaires,  je  ne  vois  pas  pourquoi  I'une  devrait 
etre  incluse  et  I'autre  mise  de  cot-e. 

Je  ferai  aussi  remarquor  (jue,  dans  la  classification  des  traitements  de  I'adminis- 
tration publique,  on  ne  fait  pas  de  distinction  entre  les  employes  maries  et  les  celi- 
bataires.  Permettre  d'inclure  les  indemnites  d'absence,  cela  aurait  pour  effet  d'otablir 
une  difference  injuste,  parce  que  I'offieier  celibataire  n'a  pas  droit  a  cette  indemnite  et 
peut  cependant  remplir  des  fonctions  egales  ou  superieures  a  celles  de  I'offieier  marie. 

1 — 6a 


a — 82  AUDITOR  GEKERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

duties  to  the  married  officer.     It  was  a  matter  of  doubt  on  my  part  whether  these 

employees  who  were  drawing  military  rates  of  pay  and  who  had  not  been  demobilized 

were  eligible  at  all  to  be  "  blanketed  in,"  but  after  some  correspondence  I  consented 

to  treat  them  as  eligible. 

I  would  suggest  that  you  submit  the  question  to  the  Deputy  Minister  of  Justice 

for  his  opinion.     As  it  is  advisable  that  no  further  payments  be  made  to  officers  of 

salaries  based  on  rates  of  pay  and  separation  allowances,  it  is  advisable  that  an  opinion 

be  obtained  prior  to  the  15th  of  December. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTIfEELAIsTD,  A.G. 

The  Deputy  Minister,  Militia  and  Defence. 

Note. — After   a  reference   to   the   Civil    Service   Commission   the   application    for    the    inclu- 
sion  of  these   allowances  was   dropped   by   the   Department. 


Temporary   Employees   Interior  Department   Treated    as   Permanent 

Audit  Office,  October  25,  1921. 

Sir, — I  am  in  receipt  of  your  paylist  covering  the  salaries  of  those  employees  of 
your  department  who  have  been  given  permanent  status  under  the  general  Order  in 
Council  of  December  16,  1920. 

These  employees  were  fitted  into  the  new  classification  as  from  April  1,  1919,  and 
were  treated  as  permanent  employees,  being  granted  increases  of  salary  on  April  1, 
1920.  As  they  were  never  appointed  permanently  and  are  not  covered  by  the  recent 
amendment  to  the  Dominion  Lands  Act,  I  can  find  no  authority  which  would  justify 
their  being  treated  differently  from  other  temporary  employees  who  were  similarly 
reclassified  on  April  1,  1919,  and  "  blanketed  in "  on  April  1,  1921,  at  the  same 
salaries. 

I  shall  await  your  reply  before  making  any  changes  in  the  salaries  of  those 
affected  in  this  way. 

I  am,  sir,  your  obedient  servant, 

WM.  KEAENS,  Asst.  A.G. 
The  Deputy  Minister,  Interior  Department. 


Department  of  the  Interior,  October  28,  1921. 

Sir, — I  beg  to  acknowledge  the  receipt  of  your  letter  of  the  25th  instant  relating 
to  a  number  of  employees  who  were  "  blanketed  in  "  recently  and  who  were  granted 
increases  in  salary  on  the  1st  April,  1920.  I  understand  that  the  officials  referred  to 
in  this  letter  are  the  technical  employees  of  the  Astronomical  Observatory,  Boundary 
Surveys  and  Geodetic  Survey  of  Canada,  and  I  beg  to  submit  the  following  informa- 
tion concerning  the  same. 

The  officials  herein  referred  to  have  always  been  looked  upon  as  permanents  of 
the  outside  service,  the  employment  in  some  cases  dating  as  far  back  as  1905.  They 
have  always  enjoyed  the  same  privileges,  regarding  holiday  leave  and  sick  leave,  that 
were  conferred  upon  the  members  of  the  permanent  staff,  and  I  may  add  that  in  1908 
those  who  were  in  the  service  at  that  time  were  not  brought  in  the  inside  service 
because  it  was  Dr.  W.  F.  King's  wish  that  they  be  considered  as  the  technical  outside 
service  field  staff.  Such  was  the  view  of  the  department  when  the  classification  was  put 
into  effect,  and  the  adjustments  of  salaries  were  made  accordingly,  the  result  being 
that  increases  were  granted  in  accordance  with  the  Order  in  Council  of  the  8th  June, 
1920  (P.C.  1311).     Later  on  it  developed  that  technically  there  might  be  a  doubt  as 


CIVIL  SKRVICE  CORRESPONDENCE  a— 83 

SESSIONAL   PAPER  No.   1 

J'ai  eu  dcs  doutcs  quant  a  savoir  si  ces  employes  qui  retirent  des  soldes  militaires 
et  qui  n'ont  pas  ete  demobilises  avaicnt  droit  d'etre  admis  dans  Fadrainistration  civile, 
mais,  apres  un  echange  de  lettres,  j'ai  consenti  a  les  traiter  comme  admissibles. 

Je  suggei'erais  que  vous  soumettiez  la  question  au  sous-ministre  de  la  Justice. 
Comme  il  est  a  propos  de  ne  rien  payer  de  nouveau  aux  fonctionnaires  dont  le  trailie- 
ment  est  base  sur  I'eclielle  des  appointcments  et  Ics  indemnitos  d'absence,  il  est  impor- 
tant que  vous  obteniez  une  opinion  avant  le  15  decembrc. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

E.   D.    SUTIIERLx\ND,   A.    G. 
Le  sous-ministre,  Milice  et  Defense. 

Note. — Apr^s  avoir  consults  la  Commission  du  Service  <^vil,  le  ministere  a  abant1onn6  sa 
demande  d'inclure  ces  indemnitos  dans  le  traitement. 


Fonctionnaires  temporaires,  ministere  de  I'lnterieur,  consideres  comme  permanents 

BureXu  de  l'Auditeur,  25  octobre  1921. 

Monsieur^ — J'ai  re^u  votre  bordereau  de  paye  relatif  aux  fonctionnaires  de  votre 
ministere  qui  ont  ete  nommes  permanents  par  I'ordre  en  Conseil  du  16  decembre  1920. 

Ces  fonctionnaires  ont  ete  classes  d'apres  la  nouvelle  classification,  qui  date  du 
ler  avril  1919,  et  ont  ete  traites  comme  permanents.  On  leur  a  accorde  des  augmenta- 
tions de  traitements  le  ler  avril  1920.  Comme  on  ne  les  a  jamais  nommee  i)€rmanents 
et  que  le  recent  amendement  de  la  Loi  des  terres  federales  ne  les  concerne  pas,  je  ne 
trouve  aucune  autorisation  qui  permette  de  les  traiter  autrement  que  les  autres  fonc- 
tionnaires temporaires  qui  ont  aussi  ete  reclaesifies  le  ler  avril  1919  et  admis  a  la  per- 
manence le  ler  avril  1921,  aux  meme  traitements. 

J'attendrai  votre  reponse  avant  de  faire  des  changements  dans  les  traitements  des 
fonctionnaires  coneernes. 

Je  suis.  Monsieur,  votre  obeiesant  serviteur, 

Wm  KEAENS,  A.G.  adj. 
Le  sous-  ministre,  ministere  de  I'lnterieur. 


Ministere   de   l'Interieur,   28   octoibre   1921. 

Monsieur, — J'accuse  reception  de  votre  lettre  du  25  courant  touchant  un  certain 
nomibre  d'emiployes  qui,  admis  a  la  permanence  recemment,  ont  regu  des  augmentations 
de  traitements  le  ler  avril  192Q.  Je  comprends  que  les  fonctionnaires  dont  il  est 
question  dans  cette  lettre  sont  les  employes  techniques  de  I'observatoire  astronomique, 
de  la  Commission  des  Leves  de  frontieres  et  de  la  Commission  geodesique  du  Canada, 
et  je  desire  soumettre  les  renseignements  suivants  a  leur  sujet. 

Les  fonctionnaires  coneernes  ont  toujours  ete  consideres  comme  employes  per- 
manents du  service  exterieur.  Les  dates  de  leur  entree  en  service  remontent  jusqu'a 
1905.  lis  ont  toujours  joui  des  memes  privileges  que  les  permanents,  par  excmple, 
pour  les  vacanees  et  les  conges  de  makdie,  et  je  puis  ajouter  qu'en  1908  ceux  qui 
etaient  dans  le  service  a  cette  epoque  n'ont  pas  ete  places  dans  le  service  interieur 
paree  que  le  docteur  "W.  F.  King  voulait  qu'ils  soient  consideres  comme  le  personnel 
de  campagne  du  service  techni(iue  exterieur.  Telle  etait  I'opinion  du  ministere  lorsque 
la  classification  a  ete  mise  en  vigueur,  et  les  rajustements  de  traitements  se  sont  faits 
en  consequence.  Hesultat,  les  augmentations  ont  ete  aocordees  d'apres  I'ordre  en 
Conseil  du  8  juin  1920,  C.P.  1311.  Plus  tard,  on  trouva  que,  en  loi,  on  pouvait  avoir 
1— 6ia 


a — 84  AUDITOK  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.    1922 

to  the  statiis  of  these  officers  and,  as  they  could  not  come  under  the  Dominion  Lands 
Act,  they  were  included  in  the  "  blanketing  in  "  list  at  the  salaries  they  were  receiving 
on  the  81st  March,  1921,  while  the  purport  of  your  letter  is  to  the  effect  that  they 
should  have  been  "  blanketed  in  "  at  the  minimum  salary  of  their  respective  classes. 

I  am  further  to  add  that  the  salaries  of  these  employees  were  adjusted  in  accord- 
ance with  the  general  rule  applying  to  permanent  officials,  the  same  being  done  in 
good  faith  and  the  cheques  for  back  pay  accepted  as  such.  In  view,  therefore,  of  the 
fact  that,  for  the  most  part,  these  clerks  had  been  employed  for  a  long  time  in  the 
department  in  an  established  capacity  without  any  question  being  raised  as  to  their 
status,  I  am  to  request  that  they  be  allowed  to  receive  the  salaries  mentioned  in  the 
"  blanketing  in  "  Orders  in  Council  recently  passed,  and  that  the  paylist  relating  to 
their  cases  be  put  through  accordingly. 

Yours   truly, 

W.  W.  CORY,  D.M. 
The  Auditor  General. 


Audit  Office,  October  31,  1921. 

Sir, — I  am  in  receipt  of  yours  of  the  28th  instant,  in  reference  to  the  salaries 
payable  to  certain  officials  of  your  Department  who  are  being  made  permanent  from 
1st  April,  1921. 

I  am  aware  of  no  provision  in  the  regulations  of  the  Civil  Service  Commission 
or  in  the  Civil  Service  Act  which  would  make  it  legal  to  adjust  and  pay«  the  salaries 
of  these  employees  as  having  a  permanent  status  prior  to  1st  April,  1921.  It  required 
a  special  Act  of  Parliament  to  confirm  the  appointments  made  by  you  under  the 
Dominion  Lands  Act,  but  these  are  not  covered  by  any  similar  legislation.  The  fact 
that  they  are  being  '"blanketed  in  "  as  from  1st  April,  1921  is  ''prima  facie"  evidence 
that  their  previous  status  was  not  permanent.  I  find  that  while  these  employees 
enjoyed  the  same  leave  as  permanent  employees  they  were  not  limited  as  the  latter 
were  in  regard  to  ranges  of  salary  and  amounts  of  increase  and  that  some  of  them 
enjoyed  increases  of  salary  that  a  permanent  employee  was  denied. 

For  the  above  reasons  I  have  found  it  necessary  to  amend  your  paylist  in  all  those 
cases  where  the  salaries  claimed  are  greater  than  those  to  which  the  employees  were 
legally  entitled  on  April  1,  1921,  the  adjustment  being  made  on  the  basis  of  the 
salaries  legally  payable  on  April  1,  1919. 

As  Miss  A.  M.  Lyons  was  not  appointed  to  your  Department  until  after  Xovembev 
10th,  1919,  she  is  not  eligible  to  be  made  permanent  under  the  Order  in  Council  of 
December  16,  1919,  P.O.  2958,  and  her  name  has  been  struck  off  the  pay-list. 

The  amount  claimed  for  Mrs.  Sabourin  has  been  deducted  as  it  is  considered  that 
the  provision  in  the  classification  for  housekeeper  applies  only  to  a  group  of  employees 
fed  and  housed  by  the  Government.  The  employees  at  the  Geodetic  Survey  do  not 
come  within  that  class. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Deputy  Minister,  Interior  Department. 


Payments   for   Overtime   Services 

Audit  Office,  January  30,  1922. 

Sir, — In  the  examination  of  the  accounts  in  support  of  your  expenditure  during 
the  fiscal  year  1920-21,  I  find  that  several  payments  of  $25  each  were  made  by  you 
to  Mr.  A.  X.  Payne  for  examining  and  reporting  on  specimen  of  handwriting. 


en  II.  si:in  ICK  (■()],'i?i:si'<)\ni:\ci-:  a — 85 

SESSIONAL   PAPER  No.    1 

uu  doute  sur  le  statut  <le  ces  fonctionuaircs,  et  coninie  ils  ne  pouvaient  pas  etre  regis 
par  la  Loi  des  terres  federales,  on  les  a  incliis  dans  la  liste  des  admissions  a  la  per- 
manence au  traitemcnt  qii'ils  avaient  le  31  mars  1921.  Mais  votre  lettre  exprime  I'avis 
qu'ils  devraient  etre  adniis  au  traitement  niininnun  de  leur  elasse  respective. 

Je  dois  aussi  ajouter  que  les  traiteincnts  de  ees  fonctionnaires  ont  ete  ajustes 
suivant  la  regle'gcnerale  applicjxble  aux  fonctionnaires  ijeruianents,  et  cela,  en  toute 
bonne  foi,  et  que  les  cheques  d'arrerage  de  payc  ont  ete  acceptes  de  cette  fagon.  Par 
consequent,  vu  que  ees  comniis  sont  depuis  longtemps,  pour  la  plupart,  fonctionnaires 
du  ministere  a  un  titre  reconnu,  et  qu'aucun  doute  n'a  ete  exprime  au  sujet  de  leur 
statut,  je  viens  vous  demander  de  leur  perniettre  de  recevoir  les  traitements  men- 
tionnes  dans  les  ordrcs  en  Conscil  d'admission  a  la  permanence  recemment  adoptes,  et 
que  le  bordereau  do  payc  les  concoi'nant  soit  accepte  en  consequence. 

Votre  tout  devoue, 
L'Auditcur  general. 


Bureau  uk  l'Auditkuu^  31  octobre  1921. 

Monsieur,  —  J'ai  re<:u  la  votre  du  28  courant  conccrnant  les  traitements  payables 
a  certains  fonctionnaires  de  votre  ministere  devenus  permanents  au  ler  avril  1921. 

Je  ne  connais  aucune  disposition  dans  les  reglements  de  la  Commission  du  Service 
civil  ou  dans  la  Loi  du  service  civil  qui  permettent  d'ajuster  et  de  payer  les  traitements 
de  ees  employes  comme  s'ils  avaient  ete  permanents  avant  le  ler  avril  1921.  II  a  fallu 
un  acte  special  du  Parlement  pour  contirmer  les  nominations  que  vous  avez  faites  en 
vertu  de  la  Loi  des  terres  federales,  mais  ees  fonctionnaires  ne  ressortent  pas  de  cett^; 
loi.  Le  fait  qu'ils  ont  ete  adniis  a  la  iXTU.anence  au  ler  avril  1921  est  une  preiwe 
''prima  facie"'  du  fait  qu'ils  n'etaient  pas  permanents  auparavant.  Je  trouve  que,  si 
ees  employes  ont  joui  des  n-iemes  conges  qu^e  les  fonctionnaires  permanents,  on  ne  les 
limitait  pas,  comme  ees  derniers,  quant  aux  echelles  de  traitements  et  aux  augmenta- 
tions, et  quelques-uns  ont  eu  des  augmentation's  de  traitement  qu'on  aurait  refuse 
a  un  fonctionnaire  permanent. 

Pour  ees  raisons,  j'ai  juge  necessaire  de  modifier  votre  bordereau  de  paye  dans 
tous  ees  cas  ou  le  traitement  reclame  depasse  celui  auquel  I'employe  aurait  droit,  au 
ler  avril  1921,  si  I'ajustement  se  faisait  sur  le  pied  des  traitements  legalement  paya- 
bles au  ler  avril  1919. 

Comme  Mile  A.  M.  Lyons  n'a  pas  ete  nommee  dans  votre  ministere  avant  le  10 
novem'bre  1919,  elle  n'a  pas  droit  de  devenir  permanente  en  vertu  de  I'ordre  en  Conseil 
du  1(5  decen.bre  1919,  C.P.  295S,  et  son  noni  a  ete  bitfe  du  bordereau  de  paye. 

La  somme  reclamee  par  Mmc  Saibourin  a  ete  deduite.  Nous  considerons  que  les 
dispositions  de  la  classification  relative  aux  maitresses  de  maison  ne  s'appliquent 
qu'a  un  groupe  d'employes  nourris  et  loges  par  le  goujvernement.  Les  employes  de  la 
Commission  geodesique  ne  sont  pas  de  cette  categorie. 

Je  suis,  Monsieur,  votre  obeissant  servitour, 

E.  D.  STTTFTEULAXD.  A.f!. 
Le  sous-ministre.  ministere  de  I'Tnteriour. 


Paiement  d'heures  de  travail  supplementaires 

BuBEAU  DE  l'Auditeur,  30  jauvicr  1922. 

Monsieur, — Dans  rexamtn  des  comptes  au  soutien  de  votre  deponse  au  cours  de 
I'exercice  1920-21,  je  remarque  qu'il  a  ete  fait  plusieurs  paiements  de  $25  chacun,  a  M. 
A.  N.  Payne,  qui  a  examine  des  specimens  d'ecriture  et  a  fait  raiiport  a  co  sujet. 


a — 86  AUDITOR  GE^^ERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.    1922 

I  beg  to  point  out  that  as  Mr.  PajTie  is  an  employee  in  the  Civil  Service,  unless 
these  payments  have  been  made  under  Section  45&  (4)  Civil  Service  Act,  1918  (and  I 
have  no  knowledge  of  the  regulations  referred  to  in  the  section  having  been  made  by 
the  Civil  Service  Commission)  they  are  in  contravention  of  Section  22  of  the  Act, 
and  it  will  be  necessary  to  have  them  authorized  by  a  special  vote. 


I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.  G. 


The  Commissioner,  E.  C.  M.  Police. 


Audit  Office,  February  8,  1922. 

Sir, — In  further  reference  to  my  letter  of  the  30th  ultimo  re  payments  made  to  Mr. 
A.  N.  Payne,  I  wish  to  add  that  since  that  letter  was  written  I  have  learned  that  the 
Civil  Service  Commission  have  made  no  regulations  under  Section  45&,  Subsection  4, 
but  they  have  made  the  definite  statement  that  in  their  opinion  "  even  if  regulations 
had  been  made,  they  would  only  have  authorized  payment  for  overtime  work  to 
employees  in  the  Department  where  they  were  reg-ularly  employed  and  would  not  cover 
the  case  of  the  employment  of  any  person  by  another  Department." 

In  an  opinion  given  by  the  Department  of  Justice  it  was  stated  "  that  in  view  of 
the  provisions  of  Section  22  of  the  Civil  Service  Act  those  who  were  employed  in 
other  Departments  could  not  receive  any  additional  payment  from  the  Department  of 
Militia  and  Defence  unless  the  said  fee  were  especially  voted  to  them  by  Parliamnt." 

In  view  of  these  opinions  such  payments  could  not  be  made  under  Section  45  & 
(4)  and  are  in  contravention  of  Section  22  and  as  stated  by  me  in  that  letter  it  will 
be  necessary  to  have  them  authorized  by  a  special  vote. 

I  am,  sir,  your  obedient  servant, 

E.  D.    SUTHEELxVXD,  A.  G. 
The  Commissioner,  R.  C.  M.  Police. 


Subcominittee  of  Council  on  Reorganization  and  Efficiency:     Suggested  Changes 

in  Pay-list  Procedure 

Ottawa,  October  21,  1920. 
To  Deputy  Ministers  and  Administrative  Heads: 

This  Committee  has  been  charged  with  the  carrying  on  of  certain  reorganization 
work  which  involves  the  consideration  of  conditions  and  methods  of  procedure  relating 
to  certain  activities  carried  on  in  all  Government  Departments,  as  well  as  a  special 
study  of  the  internal  problems  of  two  of  the  larger  departments.  The  task  naturally 
divides  itself  into  three  stages :  first,  the  bringing  together  of  the  pertinent  facts  regard- 
ing existing  conditions,  as  to  organization,  methods,  output,  and  so  forth;  second,  the 
analyzing  of  these  facts  and  the  development  of  an  improved  organization  and  pro- 
cedure along  the  lines  of  the  best  modern  business  practice;  and  third,  the  installation 
of  such  improved  methods,  including  the  working  out  of  the  details,  the  designing  of 
the  forms  and  records,  and  the  training  of  employees. 

It  has  been  the  subcommittee's  intention  from  the  first  that  members  of  the  Civil 
Service,  chosen  because  of  their  peculiar  fitness  for  such  work,  be  called  upon  to  make 
up  the  subcommittee's  investigational  staff,  and  subsequently  to  assist  in  the  installa- 


GENERAL  CORRESPONDENCE  ■  a— 87 


SESSIONAL   PAPER  No.    1 


Je  dois  faire  observer  que  M.  Payne  ctant  un  employe  du  Service  civil,  a  moins 
que  ces  paiements  n'aient  ete  clicctues  en  vertu  de  I'article  45  B  (4)  de  la  Loi  du 
Service  civil,  1918,  (et  je  ne  sache  pas  que  la  Commission  du  Service  civil  ait  etabli 
les  reglements  mentiounes  audit  article)  ils  sont  on  contravention  a  I'article  22  de  la 
loi,  et  il  faudra  qu'ils  soicnt  autorises  par  un  credit  special. 

Je  demeure,  Monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  Commissaire  de  la  Eoyale  gendarmerie  a  cheval  du  Canada. 


Bureau  de  l'Auditeuu,  8  fevrior  1922. 

Monsieur, — Eelativement  a  ma  lettre  du  30  du  mois  dernier  au  sujet  des  paiements 
a  Monsieur  A.  N.  Payne,  je  desire  ajouter  que  depuis  I'envoi  de  ma  lettre,  j'ai  appris 
que  la  Commission  du  Service  civil  n'a  etabli  aucun  reglcment  en  vertu  de  I'article 
45B,  paragrapbe  4,  mais  les  commi.ssaires  ont  declare  d'une  fa^on  definis  qu'a  leur  avis 
"meme  si  le  reglement  eut  ete  etabli  il  n'aurait  autorise  le  paiement  d'heures  de  travail 
supplementaires  qu'aux  fonctionnaircs  du  ministere  qui  les  emploient  regulierement, 
et  n'aurait  pas  convert  le  cas  de  I'emploi  d'une  personne  par  un  autre  ministere." 

Le  ministere  de  la  Justice  a  deja  exprime  I'avis  "qu'en  presence  des  dispositions 
de  I'Article  22  de  la  Loi  du  Service  civil  les  fonctionnaircs  employes  dans  d'autres 
ministeres  ne  pourraient  recevoir  de  remuneration  supplementaire  du  ministere  de  la 
Milice  et  de  la  Defense  a  moins  que  le  Parlement  n'ait  vote  specialement  cette  remu- 
neration." 

En  presence  de  ces  opinions,  ces  paiements  ne  pourraient  etre  faits  en  vertu  de  I'ar- 
ticle 45H  (4)  et  sont  en  contravention  a  I'article  22,  et  comme  je  le  disais  dans  cette 
lettre,  il  sera  necessaire  de  les  faire  autoriser  par  un  credit  special. 
Je  demeure.  Monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHEELAND,  A.Q. 
Le  Commissaire  de  la  Royale  gendarmerie  a  clieval  du  Canada. 


Sous-comite  du  Conseil  pour  la  reorganisation  et  le  ton  fonctionnement  du  Service 
public :  Changements  projetes  dans  la  procedure  relative  aux  bordereaux  de  paie 

Ottawa,  21  octobre  1920. 

Aux  sous-niinistres  et  chefs  de  divisions  — 

Ce  comite  a  ete  charge  de  la  mise  a  execution  de  certains  travaux  de  reorganisa- 
tion impliquant  la  consideration  des  conditions  et  methodes  de  procedure  se  rappor- 
tant  aux  operations  de  tons  les  ministeres  de  I'Etat,  de  meme  qu'une  etude  speciale  des 
problemes  internes  de  deux  des  plus  grand's  departements.  La  tache  se  divise  naturel- 
lement  en  trois  phases:  premierement,  le  rasseniblement  des  faits  pertinents  concernant 
les  conditions  existantes  quant  a  I'organi^ation,  aux  methodes,  a  la  production  et  ainsi 
de  suite;  deuxiemement,  I'analyse  de  ces  faits  et  le  developpement  d'une  organisation 
et  pTOcedure  conformes  a  la  meilleure  pratique  moderne  des  affaires,  et  troisiemement, 
I'installation  de  ces  methodes  amelioreps,  y  compris  I'execution  des  details,  les  modes 
de  formules  et  de  registres  et  Teducation  des  employes. 

Le  sous-comite  a  eu  I'intention  d'abord  d'appeler  des  membros  du  service  civil, 
choisis  a  raison  de  leurs  aptitudes  particulieres  pour  ce  travail,  a  former  le  i>ersonnel 
d'investigation,  et  a  aider  sub&equemment  a  I'installation  des  methodes  ameliorees  qu'il 
pourrait  adopter. 


a — 88  AUDITOR  GEXERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

tion  of  sucli  improvements  as  the  subcommittee  might  decide  upon.     A  small  group 

of  specially  trained  men  has  been  retained  to  serve  as  the  "  Directing  Staff  "  of  the 

subcommittee,  to  have  as  its  particular  function  the  development  of  recommendations 

based  on  their  experience,  their  knowledge  of  the  methods  of  large  business  concerns 

and  other  public  bodies,  and  the  needs  of  the  situation  as  brought  out  by  an  analysis 

of  the  facts  collected  by  the  subcommittee's  investigators. 

******* 

It  is  therefore  requested  that  each  department  head  furnish  to  the  subcommittee 
a  list  of  those  persons  in  their  respective  departments  whom  they  consider  qualified 
for  assignment  as  temporary  members  of  the  subcommittee's  working  forces. 

*  *  *  *  *  *  *  ■ 

The  subcommittee  will  be  greatly  assisted  if  these  lists  reach  it  at  an  early  date, 
and  will  appreciate  your  co-operation  in  this  regard. 

GEOEGE  E.  FOSTER, 

Chairman. 
The  Auditor  General. 


Audit   Office,   Ottawa,   October  29,   1920. 

Dear  Sir  George  Foster. — 1  have  to  acknowledge  your  letter  of  25th  October 
instant  together  with  the  report,  Xo.  6,  of  Griffenhagen  &  Associates.  Limited.  "  Pro- 
cedure of  Paying  Employees." 

You  ask  me  to  give  my  best  attention  to  the  matter  of  the  report  as  affecting 
the  duties  and  powers  and  work  of  this  office. 

Griffenhagen  and  Associates  say  they  have  made  a  careful  study  of  the  pay-list 
problems  in  twelve  Departments,  among  them  this  office,  the  result  being  that  it  has 
"  brought  out  clearly  the  prevalence  of  general  inefficiency  in  handling  pay-list 
work."  This  general  inefficiency  I  do  not  believe  to  exist,  nor  do  I  think  their 
proposed  methods  of  alleged  improvement  in  many  cases  desirable  of  adoption.  Some 
of  their  statements  as  to  existing  condirions  in  certain  departments,  I  learn,  are 
wrong. 

Under  the  heading  "  Defective  Audit  Procedure  and  Control  "   they  say : — 

"  The  procedure  followed  by  the  Auditor  General  in  res])eet  to  the  Inside 
Service  is  referred  to  as  an  audit.  It  is  in  reality  only  a  certification  that  each 
name  listed  on  the  departmental  pay-lists  appears  thereon  by  proper  authority. 
Since  these  pay-lists  usually  are  prepared  in  the  early  part  of  the  month,  for- 
warded to  the  Auditor  General's  Office  not  later  than  the  eighth,  and  paid  in 
the  middle  of  the  month  for  the  full  month,  the  so-called  audit  by  the  Auditor 
General  cannot  be  based  on  any  certificate  of  service  rendered. 

"While  there  is  obviously  wasted  effort  in  the  checking  of  the  same  pay- 
lists  at  several  points,  the  real  weakness  of  the  system  is  in  the  lack  of  proper 
verification  and  approval  of  expenditures  for  salaries  before  the  actual  disburse- 
ments are  made.  Salaries  should  be  paid  only  for  services  actually  rendered 
and  authoritatively  reported." 

The  audit  here  is  more  than  a  certificate  that  each  name  listed  on  the  depart- 
mental pay-list  appears  there  by  proper  authority.  It  also  certifies  that  the  salary 
claimed  is  that  which  the  person  is  entitled  to  for  the  month. 

The  firm's  criticism  of  the  present  system  of  paying  in  the  middle  of  the  month, 
is  that  "  salaries  should  be  paid  only  for  services  actually  rendered  and  authoritatively 
reported,"  the  inference  of  course  being  that  the  Government  is  liable  to  sustain  loss, 
should  an  employee  die,  leave  the  service,  or  incur  a  penalty  before  the  expiration  of 
the  month. 


GENERAL  CORRESPONDENCE  a— 89 

SESSIONAL   PAPER  No.   1 

II  a  ete  tleinaiide  a  un  petit  groupo  d'honiiiics  specialeinent  formes  de  scrvir  en 
qualite  de  "personnel  dirigoant"'  du  sou's-comite  et  dont  la  fonction  particuliere  serait 
le  developpement  des  recommandations  baseea  sur  leur  experience,  leur  connaissanee 
des  metliodes  des  grandes  niaisons  d'affaires  et  autres  corps  publics,  et  les  besoins  de 
la  situation,  tela  que  constates  par  une  analyse  des  faits  reeueillis  par  les  investigateur^ 
du  sous-comite. 

•:>  *  *  *  *  *  .  * 

II  est  done  deniande  a  tous  les  chefs  de  niinisteres  de  A'buloir  bien  fournir  au  sous- 
coniite  une  liste  des  pcrsonnes  de  leurs  niinisteres  respectifs  qu'ils  croient  aptes  a  ser- 
vir  en  quality  de  membres  temporaires  du  personnel  qu'emploie  le  sous-comite. 

*  -Jr  *  *  *  *  * 

Le  sous-comite  retircrait  une  grande  aide  si  ces  listes  lui  etaient  envoyees  a  une 
date  procbaine  et  il  appreciera  votre  cooperation  a  cet  egard. 

Signe)     GEORGE   E.  FOSTER,  president. 
L'Auditeur  general. 


BuKEAU  DE  l'Auditkuk,  Ottawa,  29  octol)re  1920. 
Cher  sir  George  Foster^ — J'accuse  reception  de  votre  lettre  du  25  octobre  cou- 
rant  ainsi  que  du  rapport  n°  G  de  Griffenbageii  et  Associes,  a  rcsp.  lim.,  "Procedure 
du  paienicnt  des  employes''. 

Vous  me  demandez  d'etudier  avec  le  plus  grand  soin  le  sujct  traite  dans  le  rapport, 
en  tant  qu'il  concerne  les  attributions  et  le  travail  de  mon  bureau. 

Griff enhagen  et  ses  associes  disent  qu'ils  ont  soigneusement  etudie  les  problemes 
du  bordereau  de  paie  dans  douze  ministeres,  mon  bureau  compris,  et  que  conime  resul- 
tat,  il  est  clairement  etabli  qu'il  regno  une  ineflacacite  generale  dans  le  travail  accom- 
pagnant  la  preparation  du  bordereau  de  paie.".  Je  ne  crois  pas  que  cette  inefBcaeite 
generale  existe,  non  plus  qu'il  soit  dtsirable  d'adoptor  dans  bcaucoup  de  cas  leurs  me- 
thodes  projetees  de  j^retendue  amelioration.  Je  suis  informe  que  certaines  de  leurs 
declarations  au  sujet  des  conditions  existantes  dans  des  ministeres  sont  erronees. 

Sous  le  chef  de  procedure  defectueuse  de  verification  et  de  controle,  ils  disent: 
"La  procedure  que  suit  I'Auditeur  general  a  I'egard  du  service  interieur  se 
mentionne  comme  une  verification.  Ce  n'est  en  i-ealite  qu'une  attestation  quo 
chaque  nom  contenu  dans  les  bordereaux  de  paie  du  ministere  s'y  trouve  en 
vertu  de  I'autorisation  voulue.  Comme  ces  bordereaux  sont  ordinairement  pre- 
pares au  commencement  du  mois,  transmis  au  bureau  de  I'Auditeur  general  pas 
plus  tard  que  le  huit,  et  que  le  paiement  s'en  fait  au  milieu  du  mois,  pour  le 
mois  eutier,  la  pretendu  verification  par  I'Auditeur  general  ne  pent  etrc  fondee 
sur  un  certificat  de  services  accomplis. 

"Bien  que  I'on  fasse  manifestement  des  efforts  en  pure  perte  pour  le  con- 
trole des  noms  sur  ces  bordereaux  do  paie  aux  differents  endroits,  la  faiblesse 
reelle  du  systeme  provient  du  manque  d'une  verification  et  approbation  oonve- 
nable  des  depenses  subies  a  raison  des  appointcments  avant  que  ne  soient  faits 
les  debourses  reek.    Les  appointements  ne  devraient  etre  payes  que  pour  les  ser- 
vices reellemcnt  accomplis  et  dont  il  a  ete  fait  rapport  d'autorite." 
La  verification  faite  dans  le  bureau  est  plus  qu'une  certification  que  chaque  nom 
contenu  dans  les  bordereaux  de  paie  du  ministere  s'y  trouve  en  vertu  de  I'autorisation 
voulue.  Elle  certifie  au^si  que  les  appointcments  demande>  .-out  ceux  que  la  per=onne  a 
le  droit  de  recevoir  pour  le  mois. 

La  critique  de  la  firme  au  sujet  du  systeme  actuel  de  payer  au  milieu  du  mois,  c'est 
que  "les  appointcments  ne  devraient  etre  payes  que  pour  les  services  reellement  accom- 
plis et  dont  il  a  ete  fait  rapport  d'autorite,"  la  consequence  etant  naturellement  que  le 
gouverncment  est  expose  a  subir  des  pertes  si  un  employe  decode,  quitte  lo  service  ou 
devient  passible  d'une  amende  pecuniaire  avant  I'expiration  du  mois. 


a — 90  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12   GEORGE  V,  A.    1922 

There  is  no  such,  danger.  A  permanent  employee  is  always  paid  the  full  month's 
salary  in  the  event  of  death.  Should  he  resign  or  be  dismissed  there  is  the  Super- 
annuation Fund  or  Retirement  Fund,  to  whichsoever  he  contributed,  to  replace  any 
loss.  Fines  for  being  late,  absence  without  leave  or  other  cause  can  be  deducted  from 
the  next  month's  salary.  The  present  system  of  paying  the  permanent  staff  in  the 
middle  of  the  month  has  been  in  force  for  -over  thirty  years,  and  I  am  not  aware  of 
the  Government  having  sustained  any  loss  thereby. 

Such  being  the  case  is  it  worth  while  to  subject  the  Service  to  the  inconvenience, 
and  in  many  cases  real  hardship,  of  waiting  three  weeks  or  more  beyond  the  usual 
pay  day  for  their  cheques  ? 

You  no  doubt  remember  the  conditions  in  the  Service  that  led  up  to  the  action  of 
the  Government  in  authorizing  payment  on  the  15th  of  the  month,  which  as  I  have 
said  occurred  more  than  thirty  years  ago. 

There  are  many  statements  in  the  report  that  will  not  stand  close  investigation, 
and  suggested  changes  that  should  receive  careful  consideration  by  the  responsible 
officers  of  the  various  Departments  before  any  attempt  is  made  to  put  them  into  effect. 

It  is  very  questionable  whether  an  absolutely  uniform  method  of  operation  (which 
appears  to  be  Griffenhagen's  ideal)  can  be  successfully  operated  by  all  Departments, 
where  conditions  differ  largely. 

The  practical  results  should  be  clearly  understood  before  adopting,  in  toto, 
suggested  changes  in  long  established  methods,  by  persons  without  sufficient  knowledge 
of  the  conditions  that  have  led  up  to  the  adoption  of  these  methods. 

I  am,  sir,  your  obedient  servant, 

E.  D.   SUTHEIILAND.  A.  G. 
Sir  George  E.  Foster,  K.C.M.G.,  Chairman. 


AuDii  Office,  February  19,  1921. 

Sir, — I  wrote  you  on  the  9th  instant  in  regard  to  the  proposed  new  form  of  salary 
paylist  as  recommended  by  Griffenhagen  and  Company  in  which  I  pointed  out  the 
inadvisability  of  making  any  change  for  the  current  fiscal  year  and  if  any  change 
were  made  that  it  be  deferred  until  the  next  fiscal  year. 

In  order  that  there  may  be  no  misunderstanding  I  wish  to  point  out  that  the 
form  of  pay-list  as  proposed  by  that  company,  unless  amended  to  satisfy  the  require- 
ments of  this  office,  can  not  be  accepted  by  me  for  any  year.  I  have  notified  the 
company  of  the  required  changes  which  would  make  the  pay-list  acceptable  as  far  as 
the  Audit  Office  is  concerned. 

If  a  pay-list  is  submitted  in  the  form  proposed  by  them  without  being  amended 
to  comply  with  our  requirements  I  shall  be  unable  to  certify  it.  It  is  advisable  that 
this  matter  receive  your  attention  now  so  that  there  may  be  no  delay  in  paying 
your  staff. 

I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHEELAND,    A.  G. 

The  Deputy  Postmaster  General. 


Depi.  of  Trade  and  Commerce,  February  24,  1921. 

Dear  Sir, — Report  Xo.  6,  of  Griffenhagen  and  Associates,  has  been,  as  you  know, 
examined  by  the  Subcommittee  of  Council  on  Reorganization  and  Efficiency,  has  been 
approved  by  them,  so  reported  to  Council,  and  approved  by  Council  for  installation. 


GENERAL  CORRESPONDENCE  a— 91 

SESSIONAL   PAPER  No.   1 

Ce  danger  n'existe  pas.  Un  employe  permanent  regoit  toujours  ses  appointementa 
pour  le  mois  entier  s'il  vient  a  mourir,  S'il  dcmissionne  ou  est  congedie  les  fonds  de 
pension  ou  de  retraites,  quelque  soit  cclui  auquel  il  contribuc,  sont  la  pour  compenser 
toute  perte  possible.  Les  amendcs  imposees  pour  retard  au  travail,  absence  sans  per- 
mission ou  autres  causes  peuvcnt  etre  deduitcs  dos  appointements  du  mois  suivant.  Le 
systeme  actuel  de  payer  les  services  du  personnel  permanent  au  milieu  du  mois  existe 
depuis  plus  de  trente  ans,  et  je  ne  saclie  pas  que  I'Etat  ait  jamais  subie  de  partes  de 
ce  chef. 

Cela  etant,  vaudrait-il  la  peine  de  soumettre  le  service  aux  inconvenients,  et  dans 
bon  nombre  de  cas,  a  une  veritable  souffrance  en  le  faieant  attendre  les  cheques  trois 
semaines  ou  plus  que  I'epoque  de  paiement  ordinaire? 

Yous  vous  rappelez  sans  doute  les  conditions  du  service  lorsque  le  gouvernement 
a  decide  d'autoriser  le  paiement  dcs  employes  le  15  du  mois,  ce  qui  a  eu  lieu,  comma  je 
I'ai  dit,  il  y  a  plus  de  trente  ans  passes. 

Beaucoup  des  allegations  du  rapport  ne  soutiendraient  pas  une  investigation 
rigoureuse  et  les  changemants  y  suggeres  devraient  etre  I'objet  d'une  etude  soigmeuse 
par  les  fonctionnaires  responsables  des  differents  ministeres  avant  que  I'on  tente  d'y 
dormer  suite. 

C'est  une  clause  tres  contestable  de  savoir  si  I'application  d'une  methoda  absolu- 
ment  uniforme  (ca  qui  parait  etre  I'ideal  de  Griffenhagen)  reussirait  dans  tons  les 
ministeres,  lorsque  les  conditions  y  different  grandement. 

II  faudrait  que  les  resultats  pratiques  fussent  bien  clairement  compris  avant  d'a- 
dopter,  in  toto,  les  changements  suggeres  dans  des  methodes  etablies  depuis  longtemps 
par  des  parsonnes  qui  na  connaissent  pas  suffisamment  les  conditions  qui  ont  ete  la 
cause  da  I'adoption  da  ces  methodes. 

Je  demeure  monsieur, 

Votre  obeissant  serviteur. 
Sir  Geokue  E.  Foster,  K.C.M.G.,  president.  E.  D.  SUTHEELAND,  A.G. 


Bureau  de  l'Auditeur,  le  19  fevrier  1921. 

Monsieur,  —  Je  vous  ai  ecrit  le  9  courant  a  propos  de  la  nouvelle  formula  de 
bordereau  de  paie  projetee,  telle  que  raeommandee  par  Griffenhagen  and  Company, 
au  sujet  de  laquelle  je  faisais  remarquer  qu'il  n'etait  pas  expedient  de  faire  un 
changement  pour  I'exercice  en  cours,  et  que  si  on  faisait  un  changament  de  le  retar- 
der  jusqu'au  prochain  exercice. 

Afin  qu'il  n'y  ait  pas  de  malentendu,  je  desire  faire  remarquer  que  je  na  peux  pas 
accepter  pour  n'importe  quel  exercice  la  formule  de  boixlereau  de  paie  telle  que  pro- 
posee  par  cette  compagnie,  a  moins  qu'ella  ne  soit  modifiee  pour  repondre  aux  besoins 
de  ce  bureau.  J'ai  averti  la  compagnie  des  modifications  necessaires  qui  rendraient 
le  bordereau  de  paie  acceptable  en  tant  qu'il  s'agit  du  Bureau  de  I'Auditeur. 

Si  un  bordereau  de  paie  est  soumis  dans  la  forme  proposee  par  eux  sans  qu'il 
soit  n;oditie  pour  repondre  ii  nos  besoins,  je  me  verrai  dans  I'impossibilite  de  le  cer- 
tifier. 11  est  expedient  que  vous  vous  occupiez  de  cette  question  immediatement  afin 
qu'il  n'y  ait  pas  de  retard  dans  le  paiement  de  votre  personnel. 

Je  Puis  monsieur,  votre  obeissant  serviteur, 
Le  sous-ministre  des  Postes.  E.  T).  SrTTTERLAND,  A.G. 


MixisTKiii:  i)\:  Co.\i.\iEK(  E^  :J4  ievrier  1921. 
Cher  monsieur, — Comme  vous  le  savez  le  sous-comite  du   Conseil  prive  sur  la 
reorganisation  et  I'eflSicacite  a  examine  le  rapport  n°  6  de  Griffenhagen  &  Associates. 

("elui-ci  I'a  approuve.  ainsi  '  v'-.■<^u'■  nu  Conseil,  et  \o  Cin\^>\\  a  apiirouve  son  instal- 
lation. 


a — 92  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.    1922 

Early  in  December  a  sei'ies  of  couferences  with  respect  to  this  installation  was 
initiated  between  Griffenhagen  and  Associates  and  yourself,  and  some  communica- 
tions of  mine  passed  to  you  asking  your  early  attention  to  the  same.  On  January  6, 
a  letter  was  addressed  to  you  by  Griffenhagen  and  Associates  with  full  explanations  of 
the  details  proposed  by  them.  I  gather  from  information  supplied  by  the  corre- 
spondence and  my  communications  with  you  that,  as  a  result  of  the  conferences,  your 
objections  have  been  removed  in  large  measure  to  the  installation  of  the  system,  and 
the  installation  has  been  commenced  in  the  Post  Office  Department  and  some  other 
departments. 

I  now  find,  from  your  letters  of  the  9th  and  10th  that  you  express  the  view 
that  the  change  in  the  pay-list  system,  if  made,  should  not  be  put  into  operation  until 
the  beginning  of  the  fiscal  year.  There  is  no  objection  to  that  on  the  part  of  the 
subcommittee. 

In  your  letter  of  the  19th  to  the  Deputy  Postmaster  General,  however,  you  serve 
notice  on  him  that  you  will  be  unable  to  certify  to  his  pay-lists  if  they  are  made  out  in 
the  form  proposed  by  Griffenhagen  and  Associates  and  approved  by  the  subcommittee 
and  the  Government  in  Council. 

It  is  the  desire  of  the  Subcommittee  of  Council  to  have  its  plans  for  reorganiza- 
tion of  the  departments  carried  out  with  all  possible  despatch  and  I  shovild  be  very 
glad  to  have  you  consider  and  state  exactly  what  your  objections  are  to  the  proposed 
form  of  pay-lists  and  afterwards  to  talk  the  matter  over  with  you.  Inasmuch  as  all 
this  delay  wastes  time  and  retards  the  operations  of  organization,  I  trust  you  will  be 
able  to  give  me  a  statement  of  the  point  of  difference  between  you  and  the  directing 
staff  of  Griffenhagen  and  Associates,  so  that  I  may  at  once  take  the  matter  up  with 
the  subcommittee. 

Yours  very  truly, 

GEOEGE    E.   FOSTER 
The  Auditor  General. 


Audit    Office,    March    2,    1921. 

Dear  Sm, — I  beg  to  acknowledge  your  letter  of  24th  ultimo  asking  to  be  advised 
of  my  objections  to  the  proposed  form  of  departmental  pay-list  as  prepared  by  Griffen- 
hagen and  Associates. 

When  in  consultation  with  three  of  the  company's  representatives  I  showed  them 
in  what  respect  the  pay-list  was  deficient  for  our  purposes  and  subsequently  informed 
them  in  writing  of  my  objections. 

We  have  for  convenience  sake  included  in  the  pay-list  the  contributions  to  various 
individual  funds  such  as  the  departmental  benefit  societies.  Civil  Service  Insurance, 
Victory  and  Patriotic  Funds.  Except  to  verify  the  totals  and  see  that  the  cheque  is 
issued  in  each  case  for  the  correct  amount  to  the  proper  fund  these  do  not  concern  us. 
With  this  exception  we  consider  our  audit  is  sufficient  when  we  have  ascertained  that 
an  employee  is  paid  the  salary  authorized,  less  the  statutory  deductions  which  are 
themselves  verified.  In  the  proposed  form  of  pay-list  the  means  of  readily  doing  so 
are  not  furnished,  and  we  are  asked  to  do  a  large  amount  of  unnecessary  work  which 
will  require  additional  help  and  time.  My  objection  is  primarily  from  our  audit 
standpoint,  but  if  I  may  be  allowed  to  do  so  I  should  like  to  add  a  few  words  in 
general  criticism  of  the  new  form. 


(lESERU,  ('<)Uin:SPOM)E\CK  a — 93 


SESSIONAL   PAPER  No.    1 


Au  cunuiit'iict'iDcnt  de  <lecoiii'l)rL',  mi  a  coimiu-ufe  uu  certain  noimbre  de  confercrK-cs 
en  ce  qui  concorue  cette  installation,  avec  Griftenhagen  &  Associates  et  vous-nieine, 
et  quelques-uncs  do  mes  communications  vous  ont  ute  envoyees,  vous  demandant  de 
vous  en  occuper  le  plus  tut  possiihle.  Le  6  Janvier  Grift'cnhagen  &  Associates  vous  ont 
envoye  une  lettre  renfern  ant  des  exjilications  completes  des  details  qu'ils  propo- 
saient.  Je  comprcnds  d'aprcs  les  renseignements  fournis  par  la  correspondance,  et  par 
Ics  communications  que  je  vous  ai  adressees,  que,  corame  resultat  des  conference,  vos 
objections  a  I'installation  de  ce  systeme  sont  presque  une  chose  du  passe,  et  I'ins- 
tallation  a  ete  commencee  au  ministere  des  Postos  et  dans  d'autrcs  ministeres. 

Je  constate  niaintcnant,  d'apres  vos  lettres  dos  9  et  10,  que  vous  exprimez  I'opinion 
que  le  cliangement  dans  le  systeme  de  bordereau  de  paie,  s'il  se  faisait,  ne  devrait  pas 
etre  mis  en  operation  avant  le  commencement  de  I'exerciee.  Le  sous-comite  ne  s'oppose 
pas  a  cela. 

Cependant,  dans  votre  lettre  du  10  adressee  au  sous-ministre  de-;  Postcs,  vous 
I'avertissez  que  vous  vous  verrez  dans  rimpossiibilite  de  certifier  ses  bordereaux  de 
paie,  s'ils  ne  sont  pas  i'aits  suivant  la  formule  i)roposee  par  GrifTcnhagen  &  Associates, 
et  approuves  par  le  sous-comite  et  par  le  Gouverneur  en  conseil. 

Le  sous-comite  du  Conseil  prive  desire  que  ses  plans  pour  la  reorganisation  des 
ministeres  soient  executes  avec  la  plus  grande  diligence  possible,  et  cela  me  ferait 
bien  plaisir  si  vous  consideriez  et  disiez  exactement  quelles  sont  vos  objections  a  la 
formule  projetee  de  bordereaux  de  paie,  et  cnsuite  d'en  parler  avec  vous.  En  tant 
que  ce  retard  est  un  gaspillage  de  temps  et  retarde  les  operations  de  I'organisation, 
j'espere  que  vous  pourrcz  me  donner  la  declaration  de  la  divergence  d'opinion  entre 
vous  et  le  personnel  directeiir  de  Griffenhagen  &  Associates,  de  sortc  que  je  puisse 
•'tudicr  la  (luestion   avec  le  sous-cniuite. 

Tres  oordialement  a  vous, 

(Signe)     GEORG'E  E.  FOSTER, 

L'Auditiur  general. 


Bureau  de  l'Auditeur,  le  2  mars  192L 

CiiKij  iMuxsiKL'K,  —  J'ai  riionneur  d'accuser  reception  de  votre  lettre  du  24  dernier, 
me  demandant  de  vous  notifier  les  objections  que  j'ai  a  la  formule  projetee  de  bor- 
dereau de  paie,  pour  le  ministere,  telle  que  preparee  par  Griffenhagen  &  Associates. 

Au  cours  dun  entretien  avec  trois  des  representants  de  la  compagnie,  je  leur  ai 
fait  voir  sous  quels  rapports  le  bordereau  de  paie  ne  convenait  pas  a  nos  fins,  et  dans 
la  suite  je  les  ai  informes  par  ecrit  de  mes  objections. 

Nous  avons  pour  que  cela  soit  plus  commode,  inclus  dans  le  bordereau  de  paie, 
les  contributions  aux  divers  fonds  individuels,  tels  que  les  societes  a  benefices  des 
ministeres,  I'assurance  du  Service  civil,  les  souscriptions  a  I'emprtint  de  la  Victoire 
et  au  Fonds  patriotique.  Cos  contributions  ne  nous  interessent  pas,  sauf  en  ce  qui 
s'agit  de  verifier  les  totaux,  et  de  voir  a  ce  que  le  cheque  soit  emis  dans  chaque  cas, 
pour  le  irontant  exact,  et  pour  le  fonds  auiquel  il  est  destine.  A  cette  exception  pres, 
nous  estimons  que  notre  verification  suffit  lorsque  nous  avons  eta'bli  qu'un  employe 
reQoit  le  salaire  autorise,  moins  les  deduction  statutaires  qui  sont  elles-memes  verifiees. 
Dnns  la  formule  prnjctr'o  de  bordereau  de  paie,  nous  n'avons  pas  les  moyens  d'etablir 
cela  sans  delai,  et  I'on  nous  demande  de  faire  beaucoup  de  travail  inutile,  ce  qui  va  nous 
obliger  d'avoir  un  supijlemcftt  de  personnel  et  va  prendre  plus  de  notre  teuips.  ^fon 
objection  principale  provient  de  la  complication  qiie  cette  formule  va  apporter  a  la 
verification,  mais  si  vous  voulez  n:e  permettre  de  le  faire,  j'aimerais  a  njouter  quel- 
que>  nwit-;  (Ml  maiiiere  d<>  critique  generale  de  la  nouvelle  formule. 


a — 94  AUDITOR  GEyERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

Some  of  the  sugg'ested  improvements  are  in  my  opinion  desirable,  others  are  not 
improvements  at  all,  but  even  where  I  a^ee,  their  proposed  plan  of  putting  them  into 
effect  is  not  the  simplest.  To  accomplish  what  they  desire  it  was  not  necessary  to 
inaugurate  a  new  system,  but  only  to  amend  slightly  our  present  one  and  make  some 
additions  thereto. 

In  their  so-called  simplification  of  audit  procedure  and  elimination  of  duplication 
they  recommended  a  pay-list  with  twenty'  columns  instead  of  the  present  one  with  ten, 
a  supplementary  summary  (new)  with  eighteen  coliimns,  a  daily  time  record  with 
thirteen  columns  in  addition  to  the  thirty-one  columns  for  the  days  of  the  month, 
seven  certificates,  one  containing  five  subcertificates,  to  accompany  each  pay-list  and 
instead  of  loose  leaf  ledgers  an  unsatisfactory  card  system.  I  might  point  out  that 
on  these  monthly  statements  there  are  seven  separate  columns  for  deductions  on 
account  of  absences  and  on  the  pay-list  proper  there  are  three  columns  which  in 
ninety-five  per  cent  of  the  salaries,  according  to  the  company's  own  figures,  will  be 
identical. 

One  of  the  points  of  merit  on  which  much  stress  is  laid  is  the  incorporation  of  the 
salary  and  bonus  payment  in  one  cheque  and  seven  extra  columns  are  provided  for 
the  purpose.  As  the  bonus  is  merely  a  temporary  measure,  and  may  be  terminated 
at  any  time,  its  introduction  into  the  regular  pay-list  form  is  questionable. 

From  the  fact  that  all  the  pay-lists  of  all  the  departments  are  handled  by  this 
office  I  am  more  concerned  than  any  one  else  that  the  audit  procedure  should  be  such 
as  to  permit  of  proper  and  effective  control  of  all  payments,  but  at  the  same  time 
the  system  should  be  as  simple  and  practicable  as  possible  with  no  unnecessary 
duplication. 

If  you  are  agreeable  I  should  like  to  submit  a  draft  form  of  pay-list  and  certificates, 
a  form  that  would  embody  all  the  suggestions  that  are  considered  valuable  in  the 
company's  report  and  yet  could  be  operated  without  any  material  additions  to  the  staff. 
Before  submitting  it"  for  your  inspection  I  could  obtain  an  expression  of  opinion 
thereon  from  the  accountants  of  the  larger  departments. 


Sir  George  E.  Foster,  G.C.M.G. 


I  am,  sir,  your  obedient  servant, 

E.  D.  STJTHERLAXD,  A.G. 


Auditor    General's    Office,   March    4,    1921. 

Dear  Sir, — I  had  an  exhaustive  discussion  with  the  representatives  of  Griffen- 
hagen  and  Associates  yesterday  afternoon,  but  find  myself  still  unable  to  recognize 
the  necesity  or  desirability  for  the  change  in  audit  methods  that  the  adoption  of 
their  form  of  pay-list  would  require. 

I  regret  that  they  could  not  see  their  way  to  modifying  their  form  as  suggested 
by  me  to  meet  our  requirements  and  obviate  a  change  in  our  system.  Your  com- 
mittee know  our  respective  view  points,  having  heard  them  fully  discussed  in  your 
office  in  the  morning. 

For  the  present  it  is  intended,  I  understand,  to  apply  the  change  only  to  the 
Post  Office  Department.  The  chief  point  in  the  representative's  argument  is,  that 
their  method  will,  by  transferring  certain  work  from  the  Department  to  this  office, 
save  to  some  extent  duplication  of  work  in  the  Department,  which  is  done  here. 

I  would  point  out  that  the  function  of  this  office  is  not  to  do  the  work  of  the 
Department,  but  to  check  the  correctness  of  its  work.  The  representatives  admit, 
I  believe,  that  their  system  would  not  be  well  adapted  to  the  smaller  Departments,  the 


CESERAL  ('0RRES1'<)M)E\CE  a — 95 

SESSIONAL   PAPER  No.   1 

Quelques-unes  des  an  eliorations  recommandees  sont  a  mon  sens  desirables, 
d'autres  ne  sont  pas  des  ameliorations  du  tout,  mais  raeme  ou  je  suis  consentant,  leur 
plan  projete  de  les  appliquer  n'cst  pas  le  plus  simple.  Pour  accomplir  ce  qu'ils  desirent, 
il  n'etait  pas  necessaire  d'inaugurer  un  nouveau  systeme,  mais  seulement  de  modifier 
legerement  notre  systeme  actuel,  et  d'y  faire  quelques  additions. 

Pans  leur  soi-disant  simplification  du  procc-de  de  la  verification  et  de  I'eliniina- 
tion  de  la  duplication,  ils  recommandent  un  bordereau  de  paie  avec  vingt  colonnes,  au 
lieu  du  bordereau  actuel  qui  en  a  dix,  un  resume  supplemeiitaire  (nouveau)  avec  dix- 
huit  colonnes,  un  registre  des  arrivees  et  dos  departs  des  employes  pour  tons  les  jours, 
avec  treize  colonnes,  en  outre  des  trente  et  une  pour  les  jours  du  mois,  sept  certificats, 
I'un  reiit'criiuint  cinq  sous-cerlificats,  pour  accompagnor  cliaque  liste,  et  au  liou  des 
grnnd-livres  a  fouilles  detaclial)les,  un  systeme  de  fiches  non  satisfai>ant.  Je  pourrais 
faire  remarquer  que  sur  cos  tableaux  mensuels,  se  trouvent  sept  colonnes  separecs  pour 
les  deductions  par  suite  d'absences,  et  sur  le  bordereau  de  paie  proprement  dit,  il  y  a 
trois  colonnes,  qui,  dans  le  cas  de  quare-vingt-quinze  pour  cent  des  salaires,  selon  les 
propres  chiffres  de  la  compagnie,  seront  identiques. 

Un  point  meritoire  sur  lequel  on  insiste  fortement  c'est  I'incorporation  du  paie- 
nicut  du  salaire  et  du  boni  dans  un  seul  cheque  et  on  fournit  sept  colonnes  supple- 
mentaires  a  cette  fin.  Comnie  le  boni  est  simplemeiit  une  mesure  temporaire,  et  qu'il 
pent  prendre  fin  en  tout  temps,  son  introduction  dans  la  formule  reguliere  de  borde- 
reau de  paie  peut  se  discuter. 

D'apres  le  fait  que  tous  les  bordereaux  de  paie  de  tous  les  ministeres  passent  par 
ce  bureau,  je  suis  plus  interesse  que  qui  que  ce  soit  a  ce  que  le  procede  de  la  verifica- 
tion soit  tel  qu'il  permette  la  direction  convenable  et  effective  de  tous  les  paiements, 
mais  en  meme  temps  le  systeme  devrait  etre  aussi  simple  et  pratique  que  possible,  sans 
duplication  inutile. 

Si  vous  y  consentez,  j'aimerais  a  vous  soumettre  une  esquisse  de  formule  de  borde- 
reau de  paie  de  certifioats,  formule  qui  reunirait  toutes  les  recommandations  estimees 
precieuses  dans  le  rapport  de  la  compagnie,  et  qui  cependant  i>oiirrait  etre  adoptee  sans 
additions  importantes  au  personnel.  Avant  de  la  soumettre  a  votre  inspection,  je  pour- 
rais soumettre  une  expression  d'opinion  a  ce  sujet  des  comptables  des  ministeres  les 
plus  considerables. 

Je  suis.  Monsieur,  votre  obeissant  serviteur, 

E.  D.  STITHERLAND,  A.G. 
Sir  Geokge  E.  Foster,  G.C.M.G. 


Bureau  de  l'Auditeur  general,  le  4  mars  1921. 

Cher  monsieur, — J'ai  eu  une  discussion  a  fond  avec  les  representants  des  Griffen- 
hagen  &  Associates  hier  apres-midi,  mais  je  me  vois  encore  incapable  de  reconnaitre 
s'il  est  necessaire  ou  desirable  de  changer  les  methodes  de  vei'ification,  que  I'adoption 
de  leur  formule  de  bordereau  de  paie  exigerait. 

Je  regrette  qu'ils  n'aient  pas  juge  a  propos  de  modifier  lour  formule  telle  que  sug- 
geree  par  moi,  afin  de  repondro  a  nos  besoins  et  d'obvier  un  changement  dans  notre 
systeme.  Votre  comite  connait  nos  points  de  vue  respectifs,  les  ayant  entendus  discu- 
ter au  long  dans  votre  bureau  hier  matin. 

Pour  le  present,  on  a  I'intention,  je  crois,  d'appliquer  le  changement,  seulement 
au  ministere  des  Postes.  Le  point  principal  dans  I'argument  des  representants,  c'est 
que  leur  niethode  en  transfcrant  certaine  besogne  de  ce  ministere  a  ce  bureau,  va 
epargner  dans  une  certaine  mesure  la  duplication  de  I'ouvrage  au  ministere.  qui  est 
fait  ici.  Je  ferais  remarquer  quo  la  fonction  de  co  bureau  n'ej;t  pas  de  faire  I'ouvrage 
du  ministere,  mais  de  faire  le  pointage  de  I'exactitude  do  son  ouvrage.  Je  crois  que 
les  representants  admettent  que  leur  systeme  ne  conviendrait  guere  aux  ministeres  les 


a— 96  AUDITOR  GEyERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.    1922 

expense  of  the  necessary  mechanical  office  appliances  requii-ed  for  its  working,  not 
being  warranted,  so  that  for  a  number  of  Departments  we  would  still  be  carrying  on 
under  the  old  system.  They  do  not  impugn  the  efficiency  of  our  present  system — then 
why  change  one  that  is  general  and  effective  for  one  that  is  restricted  and  empirical. 

Hov.'ever,  if  your  committee  consider  the  necessity  for  the  adoption  of  Messrs. 
Griffenhagen's  pay-list  in  the  Post  Office  imperative,  I  shall  no  doubt  be  advised  of 
your  decision. 

May  I  draw  yo\ir  attention  to  Section  31  of  the  Consolidated  Eevenue  and  Audit 
Act,  which  requires  that  regulations  and  forms  prescribed  by  the  Aviditor  General 
for  the  guidance  of  accountants  in  rendering  accounts  for  examination  shall  be 
approved  by  the  Treasury  Board  previous  to  their  issue.  I  assume  that  the  proposed 
new  form  of  pay-list  will  receive  the  Treasury  Board's  approval  in  like  manner. 

I  am,  sir,  your  obedient  ser\-ant, 

E.    D.    SUTHEELAND,    A.G. 
Sir  George  E.  Foster,  G.C.M.G. 


Trade  and  Commerce  Depart:ment,  March  7,   1921. 

Dear  Mk.  Sutherland,- — I  have  your  letter  of  the  4th.  After  furtlier  consid- 
eration it  would  seem  as  though  the  difference  is  very  small  between  the  Directing 
Staff  and  yourself  in  reference  to  the  pay-list.  There  is,  however,  the  consideration  that 
if  the  staff's  pay-list  is  adopted,  economy  may  be  made  possible  in  respect  to  the 
records  now  kept  by  the  different  departments.  The  subcommittee  of  ("ouncil  con- 
sider it  advisable,  therefore,  that  the  new  form  of  pay-list,  as  proposed  by  Griffen- 
liagen  k  Associates,  should  be  put  into  operation.  The  u>ual  and  necessary  authority 
by  Treasury  Board  will  be  given. 

In  the  meantime,  I  hope  there  will  be  no  further  delay  in  making  the  necessary 
installation. 

Yours  very  truly, 

GEOEGE    E.    FOSTEE. 
The  Auditor  General. 


Post   Office  Department,   March   9.   1921. 

My  Dear  Auditor  General, — I  beg  to   enclose   copy  of  a   letter  just   received 
from  Sir  George  Foster  ?e  pay-lists. 

I  am  going  to  lay  this  before  my  Minister  this   afternoon,   and  will  no   doubt 
receive    instructions    what    to    do. 

vSincerely  yours. 

E.    M.    COULTEE,    D.P.G. 
The  Auditor  General. 


Departmen*t  of  Trade  and  Commerce,  March  9,  1921. 
^Dear  Dr.   Coulter. — The    Subcommittee    of    Council    on    Eeorganization    and 
Efficiency  have  decided  to  put  the  pay-list  recommended  by  Griffenhagen  &  Associates 
into  operation  and  I  have  so  notified  the  Auditor  General. 

The  preparations  for  installation  may  therefore  proceed  at  once. 

Yours    veiw    truly, 

GEOEGE  E.  FOSTEE. 

The  Deputy  Postmaster  General. 


<;i:\i:h'A  l  coRiiKsroMtEscK  a — 97 

SESSIONAL   PAPER  No.   1 

mo  ins  importants,  les  frais  des  apparcils  de  bureau  indispensables,  requis  pour  son  fonc- 
tionncnient,  n'etant  pas  justifies,  de  sorte  que  dans  le  cas  d'un  certain  nonibre  de  niinis- 
teres  nous  nous  servirions  encore  de  I'ancien  systeme,  lis  n'attaquent  pas  I'efficacite  de 
notre  systeme  actuel — alors  pourquoi  echanger  celui  qui  est  general  et  efficace  pour  un 
autre  qui  est  rostreint  et  empiriquc. 

Toutefois,  si  votre  coniite  estiine  qu'il  est  necessaire  et  de  la  derniere  impor- 
tance que  le  ministcre  des  Postes  adopte  le  bordereau  de  paie  de  MM.  Griffenhagen, 
il  n'y  a  pas  de  doute  que  vous  me  ferez  connaitre  votre  decision. 

Puis-je  attirer  votre  attention  sur  I'article  31  de  la  Loi  du  Eevenu  consolide  et  de 
I'audition  de^  comptes,  qui  exige  que  les  reglenients  et  les  formules  prescrits  par 
I'Auditeur  general,  pour  la  gouverne  des  coinptables  dans  la  reddition  des  comptes  pour 
exanien,  soicnt  approuvos  par  le  bureau  du  Tresor  avant  leur  emission.  Je  suppose  que 
la  nouvelle  formule  de  bordereau  de  paie  projetee  recevra  I'approbation  du  bureau  de 
la  mcme  maniere. 

tTe  suis,  Monsieur,  votre  obeissaut  serviteur, 
Sir  George, E.  Foster,  G.C.M.G.  E.  D.  SUTIIERLAXD,  A.G. 


MlNISTERE    DU    COMMERCE,    OTTAWA,    7    mars    1921, 

Cher  Monsieur  Sutiiehlaxd, — J'ai  en  mains  votre  lettre  du  4  de  ce  mois,  Apres 
une  etude  approfondie  de  cette  question  il  me  semble  que  ce  qui  fait  le  sujet  de  la- 
cKflference  d'opinion  entre  le  personnel  dirigeant  et  vous-meme,  au  sujet  des  borde- 
r<^aux  de  paie,  est  de  peu  d'importance.  II  faut  cependant  tenir  eompte  du  fait  que 
si  le  bordereau  de  paie  du  personnel  est  adopte,  il  pourra  en  resulter  une  certaine  econo- 
mic au  point  de  vue  des  livres  tenus  actuellement  par  les  diiferents  ministeres.  Le 
sous-comite  du  Coneeil  trouve  a  propos,  par  consequent,  de  mettre  en  vigueur  les  nou- 
velles  formules  de  bordereau  de  paie  tels  que  recommandes  par  Griffenhagen  et  associes. 
Comme  d'habitude,  I'autorisation  necessaire  sera  donnee  par  la  Tresorerie. 

En  attendant,  j'espere  que  Ton  ne  tardera  pas  a  faire  I'inetallation  necessaire. 

Votre  bien  devoue, 
L'Auditeur  general.  GEORGE    E.    FOSTER. 


MlNISTERE  DES  PosTES,  Ottawa,  9  mars  1921. 

MoN  CHER  Auditeur  GENERAL, — J'ai  I'lionneur  de  vous  envoyer  sous  ce  pli  une  copie 
d'une  lettre  que  je  viens  de  recevoir  de  Sir  George  Foster  relativement  aux  bordereaux 
de  paie. 

Je  la  soumettrai  a  mon  ministre  cette  apres-midi  et,  sans  doute,  je  recevrai  des 
instructions  cercernant  ce  qu'il  y  a  a  faire. 

Votre  sincere, 
L'Auditeur  general.  R.    ^,l.    COULTER. 


MiNisxiiRE   DU    CoM^tERCE,    9    mars    1921. 

Cher  ]^^.  Coulter, — Le  sous-comite  du  Conseil  charge  de  la  Reorganisation  et  du 
rendoment  administratif  a  decide  de  mettre  en  vigueur  les  bordereaux  de  paie  recom- 
mandes par  Griffenhagen  et  associes  et  j'en  ai  fait  part  a  I'Auditeur  general. 

Les  preparatifs  en  vue  de  I'installation  de  ce  systeme  peuvent  done  etre  commences 
immcdiatement. 

Votre  bien  devoue, 
Le  6ou3-miuistre  des  Postes.  GEORGE    E.    FOSTER. 


a— 98  AUDTTOR  GEXERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit  Office,  June  20,  1921. 

Sir, — I  would  call  your  attention  to  my  letters  of  February  9tli  and  19th  in  refer- 
ence to  the  new  form  of  pay-list  which  has  been  introduced  in  your  department  from 
the  1st  of  April,  1921.  I  would  point  out  that  some  of  the  difficulties  anticipated  in 
adopting  this  form  of  pay-list  in  this  office  have  been  realized  in  the  three  months  of 
operation.  The  amount  of  time  required  to  audit  and  check  your  pay-list  has  been 
increased  materially,  and  in  my  opinion  the  efficiency  of  the  audit  has  been  impaired 
rather  than  increased  due  to  the  fact  of  the  possibilities  of  error  being  greater.  In 
order  to  lessen  this  work  and  limit  the  possibilities  of  error  I  have  to  request  that  the 
following  changes  be  made  in  your  form  of  pay-list  and  recapitulation : — 

There  are  thirty-seven  pages  in  your  pay-list  and  each  page  is  carried  separately 
to  the  recapitulation  form.  I  can  see  no  advantage  in  making  a  separate  total  for 
each  page,  and  I  have  to  request  your  reconsideration  of  this  feature  with  the  view 
of  reverting  to  the  previous  practice  of  making  a  total  for  each  branch.  This  woukl 
reduce  the  recapitulation  about  70  per  cent  and  the  work  of  verification  of  the  same 
to  the  same  extent.  It  would  be  still  greater  advantage  if  no  recapitulation  were  used, 
the  total  for  each  column  being  carried  to  the  end,  where  a  summary  similar  to  that 
now  contained  on  the  recapitulation  could  be  used  which  would  meet  all  the  necessary 
requirements  in  determining  the  repayments.  That  system  is  being  followed  in  all 
the  other  departments  except  one,  and  it  is  working  satisfactorily  to  all  concerned. 

If  it  is  desired  by  you  that  the  experiment  should  be  given  a  longer  trial  some 
consideration  should  be  given  to  the  possibility  of  rearranging  the  order  of  the 
columns  on  the  recapitulation  to  conform  more  nearly  to  that  of  the  pay-list.  Also 
the  question  whether  the  additional  work  in  showing  separate  columns  for  the  deduc- 
tions has  been  of  any  material  advantage.  It  is  unnecessary  duplication  to  show  nqt 
only  what  a  clerk  is  entitled  to  receive  but  also  what  he  is  not,  and  if  the  first  is  deter- 
mined and  entered  correctly  the  other  work  is  tmnecessary. 

This  new  form  of  pay-list  has  not  yet  received  the  necessary  approval  of  the 
Treasury  Board,  but  I  have  consented  to  a  trial  in  the  hope  that  after  such  we  would 
be  in  a  better  position  to  make  changes  that  would  prove  mutually  advantageous. 

T  am,  sir.  your  obedient  servant, 

E.  D.  SUTHERLAXD,  A.G. 

The  Deputy  Postmaster-General. 


CouxciL  Subcommittee  ox  Eeorgaxizatiox  axd  Efficiency.  June  28,  1921. 

Dear  Sir, — It  is  planned  to  apply  throughout  the  service  the  pay-list  procedure 
which  has  been  developed  by  the  Directing  Staff  of  this  Committee,  and  which  is  now 
in  effect  in  the  inside  service  of  the  Post  Office  Department.  A  part  of  this  plan  is 
the  complete  pre-audit  of  the  net  amounts  payable  which  includes  the  salaries  plus 
the  bonus  less  all  deductions.  The  Directing  Staff  of  this  Committee  have  designed 
an  audit  procedure  which  it  is  believed  will  accomplish  this,  and  very  effectively  and 
economically.  It  is  understood  from  the  Directing  Staff  that  this  procedure  has  not 
met  with  the  complete  approval  of  your  office,  and  has  not  been  given  an  actual  trial. 

It  seems  desirable  that  the  proposed  audit  procedure  should  be  put  into  effect  at 
once  for  the  inside  service  pay-lists  of  the  Post  Office  Department.  The  Directing 
Staff  will  assist  in  the  installation.  If,  after  thus  testing  the  proposed  procedure  on 
actual  work,  it  is  foimd  the  procedure  is  ineffective  or  cumbersome,  it  is  requested 


GENERAL  COh'NlJSl'O.XUENCE  a— 99 

SESSIONAL   PAPER  No.    1 

Bureau  dk  l'Auditeur  general,  20  juiii   1921. 

Monsieur, — Je  voudrais  attirer  votre  attention  sur  mes  lettres  en  date  du  9  et 
dn  19  fevrier  relativcment  aux  nouvelles  formules  de  bordereaux  de  paie  qui  ont  ete 
adoptees  dans  votre  niinistere  depuis  le  ler  avril  1921. 

Je  voudrais  vous  faire  remarquer  qu'un  certain  nombre  des  difficultes  prevues  dans 
I'adoption  de  cette  formule  de  bordereaux  de  paie  dans  votre  bureau  se  sont  en  realite 
produites  au  cours  de  ces  trois  mois  de  mise  en  pratique  de  ce  systeme. 

La  somme  de  temps  requise  pour  faire  I'apuration  et  la  verification  de  vos  borde- 
reaux de  paie  a  ete  considerablement  augmentce  et,  a  mon  avis,  I'efficacite  de  la  veri- 
fication s'cst  tronvee  diminuce  plutot  qu'augmentee  parce  que  Ic  danger  de  faire  des 
erreurs  est  bicn  plus  grand. 

Dans  le  but  de  reduire  le  travail  et  de  limiter  le  danger  de  faire  erreur,  je  dois 
vous  prier  de  faire  subir  les  changements  suivants  a  vos  formules  de  bordereaux  de 
paie  et  de  recapitulation. 

Votre  bordereau  de  paie  comporte  trente-sept  pages  et  chaqiie  page  est  reportce 
eeparement  dans  votre  formule  de  recapitulation.  Je  ne  puis  voir  aucun  a  vantage  a 
faire  un  total  distinct  pour  cliacune  des  pages  et  je  dois  vous  prior  de  reconsiderer  ce 
point  en  vue  de  revenir  a  I'ancienne  coutume  de  faire  un  total  pour  chaque  division. 
La  recapitulation  s'cn  trouverait  reduite  de  70  pour  100  et  le  travail  de  verification 
de  cette  recapitulation  se  trouverait  reduit  dans  la  mome  proportion.  11  serait  encore 
plus  avantageux  de  ne  pas  se  servir  du  tout  de  cette  recapitulation,  le  total  de  chaque 
colonne  etant  alors  reporte  a  la  fin  ou  un  resume  semblable  a  celui  que  contient 
actuellement  la  recapitulation  pourrait  alors  etre  employe  et  repondrait  a  toutes  les 
exigences  du  travail  de  determination  des  remboursements.  Ce  systeme  est  mis  en 
pratique  dans  tous  les  ministeres,  a  I'exception  d'un  seul,  et  donne  entiere  satisfaction 
a  tous  les  interesses. 

Si  vous  desiriez  faire  un  essai  .plus  long  de  ce  nouveau  systeme,  il  faudrait,  dans 
ce  cas,  trouver  le  moyen  de  faire  une  nouvelle  disposition  des  colonnes  de  la  formule 
de  recapitulation  i)our  qu'elles  soient  plus  conformes  a  celles  de  la  formule  du  bor- 
dereau. II  faudrait  aussi  determiner  si  le  fait  d'indiquer-  chaque  colonne  separement 
dans  la  recapitulation,  tout  en  augmentant  le  travail,  a  ete  de  quelque  utilite.  C'est 
faire  inutilement  deux  fois  le  meme  travail  que  d'indiquer  non  seulement  co  que 
chaque  commis  a  le  droit  de  recevoir  mais  encore  ce  qu'il  n'a  pas  le  droit  de  recevoir  et, 
lorsque  le  premier  montant  est  determine  et  que  I'entree  en  est  bien  faite,  I'autre  travail 
est  inutile. 

Gette  nouvelle  formule  de  bordereaux  de  paie  n'a  pas  encore  re(;u  I'approbation 
necessaire  de  la  Tresorerie,  mais  j'ai  permis  d'en  faire  I'essai  dans  I'espoir  qu'apres  un 
essai  nous  serions  mieux  en  etat  de  faire  les  changements  qui  pourraient  nous  etre 
avantageux. 

Je  suis,  ^fonsieur,  votre  devoue  scrviteur, 
Le  sous-minislre  des  Postes.  E.    D.    SUTHEELAXD.    A.G. 


SOUS-COMITE   nU    CONSEIL   CHARGE   DE   LA   QUESTION 

DK  REORGANISATION  ET  d'eFFICACITE,   28   juin    1921. 

Cher  monsieur,  —  On  a  Tintenlion  d'appliquer  a  tout  le  service  les  bordereaux 
de  paie  rediges  et  prepares  par  le  personnel  dirigeant  de  ce  comite,  et  mainteiiant 
mis  en  pratique  dans  le  service  intoricur  du  niinistere  des  Postes.  Une  partie  de 
ce  systeme  consiste  dans  un  travail  anterieur  de  verification  des  montants  nets  a 
payer,  comjn-enant  les  appointements  plus  les  bonis,  moins  toutes  les  deductions.  Le 
personnel  dirigeant  de  ce  comite  a  redige  et  prepare  un  precede  do  verification  a 
I'aide  duqucl,  croit-on,  on  atteindra  ce  but  d'une  manicre  efilcace  et  economique.  II  eat 
entendu,  au  dire  du  personnel  dirigeant,  que  ce  systeme  n'a  pas  encore  ete  com- 
pletement  approuve  par  votre  bureau  et  qu'on  ne  Ta  pas  encore  mis  a  I'essai. 

1— 7Ja 


a — 100  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

that  you  state  your  criticisms  in  writing.  If,  on  the  other  hand,  the  procedure  is 
found  to  be  successful,  arrangements  should  be  made  by  your  office  to  install  it  for 
the  audit  of  the  pay-lists  for  all  departments,  as  rapidly  as  the  new  procedure  for 
paying  employees  is  put  into  effect. 


Yours   truly, 

GEOEGE  E.  FOSTER,  Chairman. 


The  Auditor  General. 


Audit  Office,  July  7,  1921. 

Dear  Sir, — I  have  to  acknowledge  your  letter  of  28th  June  ultimo  saying  that  it 
is  desirable  that  the  proposed  audit  procedure,  as  designed  by  the  Directing  Staff  of 
your  Committee  (Griffenhagen  and  Associates),  should  be  put  into  effect  at  once  for 
the  Post  Office  Department  pay-lists  (inside  service). 

May  I  point  out  that  the  Auditor  General  is  an  officer  of  Parliament  and  not  an 
officer  of  the  Government  of  the  day.  The  methods  for  the  effective  carrying  out  of 
his  duties  have  to  be  determined  by  him,  and  he  reports  the  results  of  his  work  to  the 
House  of  Commons. 

Section  31,  Consolidated  Revenue  and  Audit  Act,  reads  as  follows: — 

31.  The  Auditor  General  may.  from  time  to  time,  make  orders  and  rules  for  the  conduct 
of  the  internal  business  of  his  office,  and  prescribe  regulations  and  forms  for  the  guidance 
of  principal  accountants  and  sub-accountants  in  making  up  and  rendering  their  periodical 
accounts  for  examination ;  provided  that  all  such  rules,  regulations  an.d  forms  shall  be 
approved   by   the   Treasury   Board   previously   to   the    issue   thereof. 

It  is  evident  that  your  Directing  Staff  do  not  understand  the  official  status  given 
to  the  Auditor  General  of  Canada  by  the  Act  creating  the  office. 

The  effective  results  of  over  forty  years'  operation  of  the  present  system  of  pay- 
list  audit  are  a  sufficient  justification  for  its  continuance.  I  have  never  heard  a  com- 
plaint that  it  is  inefficient,  and  am  not  inclined  to  replace  it  with  a  system  evolved 
to-day  by  men  who  have  had  no  previous  experience  in  a  matter  of  this  kind. 

You  may  rest  assured  that  pay-lists  when  they  leave  this  office,  certified  for  pay- 
ment, are  correct.  "We  examine  and  certify  the  sum  payable  by  the  Government  for 
the  official's  service  for  the  month,  and  the  amount  to  be  paid  by  .him  to  the  Govern- 
ment as  his  contribution  to  its  various  funds.  If  we  do  this  correctly  the  method  of 
its  accomDlishment  may  safely  be  left  here. 


I  am,  sir,  your  obedient  servant, 

E.  D.   SUTHERLAXD,  A.G. 


Sir  George  E.  Foster,  G.C.M.G. 


Public  Service  Retirement  Act,  1920:     Eligibility  of  Persons  Retired  to  Receive 

Allowances  Recommended 

Audit  Office,  September  16,  1921. 

Sir, — I  beg  to  submit  herewith  copies  of  correspondence  between  this  office  and 
the  Department  of  Justice  in  regard  to  the  determination  of  the  allowances  to  which 
certain  employees  are  entitled  under  the  Public  Service  Retirement  Act. 


GENERAL  CORRESPONDENCE  a— 101 


SESSIONAL   PAPER  No.   1 


11  sem'ble  desirable  que  ce  systemc  de  "verification  soit  mis  en  vigueur  le  plus 
tot  possible  pour  Ics  bordereaux  de  paie  du  service  interieur  du  ininistere  des  Postes. 
Le  personnel  dirigeant  aidora  au  travail  d'installation.  Si,  aprcs  avoir  fait  I'cssai 
de  ce  systenie  projete,  on  constate  que  ce  systeme  n'est  pas  efficace  et  est  incommode, 
on  den  ande  que  vous  fassiez  une  declaration  ecrite  des  points  sur  lesquels  porte 
votre  critique.  Si,  dun  autre  cote,  on  constate  que  ce  precede  est  avantageux  et  donne 
de  bons  resultats,  votre  bureau  devrait  prendre  les  inesures  necessaires  pour  installer 
ce  systeme  en  vue  de  la  verification  des  bordereaux  de  paie  de  tons  les  rninisteres  des 
que  la  nouvelle  metliode  de  payer  les  employes  sera  mise  en  vigueur. 

Votre  devoue, 
L'Auditour  g.'neriil.  GEORGE  E.  FOSTER,  president 


BURKAU    DE    L'AuDITF.rR    GENERAL,    7    juillet    1921. 

Cher  monsieur,  —  Je  dois  accuser  reception  de  votre  lettre  en  date  du  28  juin 
dernier,  declarant  qu'il  est  desirable  de  mettre  en  pratique  immediatement,  pour  les 
bordereaux  de  paie  du  ministere  des  Postes  (service  interieur),  la  metbode  de  ve- 
rification preparee  par  le  personnel  dirigeant  de  votre  comite  (GrifFcnhagen  et  asso- 
cies). 

Qu'il  me  soit  perm.is  de  vous  faire  remarquer  que  TAuditeur  general  est  un  fonc- 
tionnaire  qui  releve  du  Parlement  et  non  du  gouvernemont  du  jour.  II  doit  lui-meme 
determiner  les  methodes  a  suivre  pour  executer  eiTectivement  ses  travaux  et  il  fait 
rapport  du  resultat  de  ses  travaux  a  la  Chamibre  des  communes. 

L'article  31  de  la  Loi  du  Revenu  Consolide  et  de  1' Audition  se  lit  comme  suit: 

31.  L'auditeur  g^ngral  pout  prescrire,  au  besoin,  des  ordros  et  reglements  pour  radministra- 
tion  interne  de  son  bureau,  et  fetablir  des  regies  et  formulos  pour  la  gouverne  des  comptables 
et  £OUs-comptables  dans  la  prC-paration  de  leurs  comptes  periodiques  et  la  maniSre  de  les  sou- 
mettre  a.  I'audition  ;  pourvu  que  tous  ces  ordres  et  reglements,  r&gles  et  formules  soient  approu- 
v§s  par  le  conseil  du  Tr6sor  avant  qu'ils  ne  soient  promulgufis. 

II  est  evident  que  votre  personnel  dirigeant  ne  comprend  pas  le  status  officiel 
accordo  a  TAuditeur  general  par  la  Loi  qui  cree  cette  position. 

Les  resultats  reels  de  quarante  annees  de  travail  pendant  lesquelles  a  ete  employe 
le  systeme  actuel  de  verification  des  bordereaux  de  paie  constituent  une  raison  sxiffi- 
sante  pour  en  justifier  la  continuation.  Je  n'ai  jamais  entendu  dire  que  ce  systeme 
n'etait  pas  efficace  et  je  ne  suis  pas  dispose  a  le  remplacer  par  un  systeme  mis  en 
honncur  aujourd'hui  par  des  hommes  qui  n'ont  aucune  experience  dans  une  question 
de  ce  genre. 

Vous  pouvez  etre  convaincu  que  lorsque  les  bordereaux  de  paie  sont  rctournes 
par  ce  bureau  et  que  le  paiement  en  est  autorise,  ils  sont  exacts.  Nous  examinons 
et  verifions  le  montant  payable  par  le  gouvernement  pour  les  services  du  fonc- 
tionnaire  pour  le  mois,  et  le  montant  que  ce  fonctionnaire  doit  payor  au  gouverne- 
ment h  titre  de  contributions  aux  differents  fonds.  Si  nous  faisons  bien  ce  travail, 
vous  pouvez  done  vous  fier  a  nous  pour  arreter  la  metliode  a  suivre. 

Je  suis,  monsieur,  votre  obeissant  serviteur. 
Sir  George  Foster,  G.C.M.G.  E.  D.  SUTHERLAND,  A.G. 


Loi  de  la  mise  a  la  retraite  des  fonctionnaires  publics,  1920 
Droit  des  personnes  mises  a  la  retraite  de  recevoir  les  allocations  recommand^es 

Bureau  de  l'Auditeur  general,  le  IG  scptembre  1021, 
MoNSiEiTR,  —  Veuillez  trouver  sous  ce  pli  copie  de  la  correspondance  echange* 
entre  notre  bureau  et  le  ministere  de  la  Justice  concernant  la  somme  des  allocations 
auxquelles  certaincs  categories  de  fonctionnaires  peuvent  avoir  droit  en  vertu  de  la 
Ix)i  de  la  mise  a  la  retraite  des  fonctionnaires  publics. 


a — 102  AUDITOR  GEXERAUS  REPORT,  1920-1921 

12  GEORGE  V,   A.   1922 

Their  retirement  has  already  been  recommended  by  the  Civil  Service  commission 
in  which  recommendation  it  is  stated  that  the  employees  have  had  the  service  claimed. 
]  would  like  to  be  informed  if  the  Commission  was  aware  when  making  that  recom- 
mendation that  the  employee  credited  with  thirty  years'  service  was  employed  and 
paid  for  only  242  months  and  the  other  worked  only  12^  years  althangh  he  claims 
twenty-one  years'  service. 

Although  it  has  been  decided  that  the  payments  recommended  may  legally  be 
paid,  it  seems  to  me  that  it  is  also  a  question  of  policy  and  in  view  of  the  fact  that 
the  Civil  Service  Commission  is  charged  with  the  administraton  of  the  Act  and  is 
given  authority  to  take  into  consideration  any  special  circumstances  relatng  to 
length  of  service  as  well  as  other  features,  I  am  calling  your  attention  to  the  results 
of  your  recommendation  in  these  two  cases. 

I  would  like  to  have  the  views  of  the  Commission  at  an  early  date. 

I  am,  sir,  your  obedient  servant, 

WM.  KEAENS,  Asst.  A.G. 
The  Secretary,  Civil  Service  Commission. 


Audit  Office,  August  10,  1921. 

Sir, — I  am  in  receipt  of  your  letter  of  the  2nd  instant,  in  which  your  opinion  is 
given  as  to  what  may  legally  be  paid  to  certain  officials  under  the  Public  Service 
Retirement  Act. 

I  am  obliged  to  refer  to  you  again  for  an  interpretation  of  that  Act  as  applied 
to  the  following  cases: 

(1)  A  lockman  appointed  1890  was  employed  seven  months  each  year  for  the  first 
twenty-six  years  and  every  month  since  1916,  and  at  a  monthly  salary  of  $70  for  the 
last  three  years.  Is  he  entitled  to  an  annuity  of  30/60ths  or  only  20/60ths,  as  he 
actually  worked  and  was  paid  for  only  242  months  ? 

(2)  A  labourer,  70  years  of  age  has  been  employed  since  1900  for  varying  periods 
each  year  from  2  to  12  months  at  a  daily  rate.  In  only  two  years,  1911  and  1912  did 
he  work  the  full  year,  his  total  period  of  service  being  147  months  of  12^  years,  in 
these  21  years.  In  his  last  three  years  of  service  he  worked  only  11  months.  Should 
his  average  annual  salary  for  the  last  three  years  be  reckoned  on  what  he  actually 
received  and  his  length  of  service  allowed  for  retirement  purposes  as  12  or  21  years  ? 

I  am,  sir,  your  obedient  servant, 

WM.KEARNS,  Asst.  A.G. 
The  Deputy  Minister  of  Justice. 


Department  of  Justice,  i.ugust  30,  1921. 

Sir, — Referring  to  your  letter  of  the  10th  instant,  submitting,  for  my  opinion, 
two  questions  involving  the  interpretation  of  the  Public  Service  Retirement  Act,  I 
am  of  the  opinion,  in  the  case  of  No.  1,  that  the  annuity  to  which  the  lockman  is 
entitled  is  30/60  of  his  average  annual  salary  during  the  last  three  years  he  was  in 
the  Public  Service  or  of  his  average  annual  salary  during  the  full  term  of  his  service, 
whichever  be  the  greater ;  and,  in  the  case  of  No.  2,  that  the  labourer's  average  annual 


a  Els  Eli  AL  VOmiESJ'OXDENCE  a — 103 

SESSIONAL   PAPER  No.   1 

La  Coii'iuission  du  Service  civil  a  deja  roL-oinniande  la  niise  a  la  retraite  de  ces 
fonctionnaires  et  dans  sa  reconiniandation  die  laisse  entendre  que  ces  employes 
ont  donne  le  service  requis.  Je  voudrais  savoir  si  en  faisant  sa  recoinmandation  la 
Coniiiiission  savait  que  cet  employe,  ayant  a  son  credit  trcnte  annees  de  service,  n'a 
ete  paye,  en  reality,  que  pour  242  mois  et  que  I'autre  n'a  donne  que  douze  ans  ct  quart 
de  service  bien  qu'il  reclame  aujourd'hui  au  nom  d'un  service  de  vingt  et  un  ans. 

11  est  vrai  que  I'on  a  decide  que  les  somnies  recommandees  peuvent,  au  point  de 
vue  legal,  etre  payees;  ccpendant,  il  me  senxble  que  cela  entraine  une  question  de  re- 
gime par  suite  du  fait  que  la  Commission  du  Service  civil  est  chargee  de  I'admi- 
nistration  de  la  loi  et  possiede  toute  I'autorite  voulue  pour  statuer  relativement  a 
toute  circonstance  speciale  associee  a  la  duree  de  service  et  autres  facteurs  du  genre. 
Ainsi,  je  me  permets  d'attirer  votre  attention  sur  le  resultat  de  votre  recommaadation 
dans  ces  deux  cas. 

Je  serais  licuroux  de  connaitre,  le  plus  tot  possiible,  Topinion  de  la  Commission 
a  ee  sujet. 

Je  demeure.  Monsieur, 

Votre  oibeissant  serviteur, 
Le  secretaire,  Wm  KEAENS,  A.G.  adj. 

Commission  du  Service  civil. 


BllREAIT  DE  L'AUDITKUrv  GENERAL,  le  10   aout  1921. 

Monsieur, — J'ai  regu  votre  lettre  du  2  courant  faisant  connaitre  votre  opinion 
au  sujet  dcs  allocations  de  retraite  que  I'on  pent,  au  point  de  vue  legal,  accorder  a 
certains  fonctionnaires  en  vertu  de  la  loi  de  la  mise  a  la  retraite  des  fonctionnaires 
publics. 

Je  suis  oblige  d'en  appeler  de  nouveau  a  vos  coimaissances  en  la  matiere  pour 
une  interpretation  de  cette  loi  en  tant  qu'elle  s'applique  aux  cas  suivants : 

(1)  Un  eclusier  nomme  en  1890  fut  employe  sept  mois  de  cbaque  annee  pendant 
les  premieres  vingt-six  annees  et  a  cbaque  mois  depuis  1916;  son  traitement  mensuel 
est  de  $70  depuis  trois  ans.  A-t-il  droit  a  une  rente  viagere  de  30/60iemes  ou  de 
20/60iemes  seulement,  vu  qu'il  n'a  travaille  en  tout  que  242  mois  pour  lesquels  il  a  ete 
paye? 

(2)  Un  journalier  age  de  70  ans  a  ete  employe  depuis  1900  pour  des  periodes 
variant  a  chaque  annee  de  2  a  12  mois  et  moyennant  un  traitement  de  tant  par  jour. 
Deux  annees  seulement,  1911  et  1912,  il  a  travaille  sans  arret,  ce  qui  porte  a  son  credit 
un  service  total  de  147  mois,  soit  12  ans  et  demi,  pour  ses  21  annees  de  service. 
Pendant  les  trois  dernicres  annees  de  son  service  il  n'a  travaille  que  onze  mois  sur  les 
douze.  Doit-on  alors  tenir  compte  de  la  moyenne  de  son  traitement  annuel  des  trois 
dernieres  annees  et  doit-on,  aux  fins  de  la  retraite,  lui  accorder  un  service  de  12  ou 
de  21  ans? 

Je  demeure.  Monsieur,  votre  obeissant  serviteur, 
Le  sous-ministre  de  la  Justice.  ^  W>r    KEAENS,  A.G.  Adj. 


MiNiSTERE  DE  LA  JusTicE.  le  30  aout  1921. 
^Monsieur, — Eelativement  a  votre  lettre  du  10  dans  laquelle  vous  me  demandez 
mon  opinion  sur  deux  points  qui  impliquent  une  interpretation  de  la  Loi  de  la  mise 
a  la  retraite  des  fonctionnaires  publics,  je  suis  d'avis,  dans  le  cas  n°  1,  que  la  rente 
viagere  a  laquelle  I'eclusier  a  droit  est  le  30/GOieme  de  la  moyenne  du  traitement  de 
ses  trois  dernieres  annees  de  service,  ou  de  la  moyenne  de  son  traitement  annuel  pen- 
dant le  terme  enticr  de  son  service,  c'est-a-dire  la  plus  elevee  de  ces  deux  moyennes; 
et,  dans  le  deuxieme  cas,  la  moyenne  du  traitement  annuel  du  journalier  pour  ses  trois 


a 104  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

salary  for  the  last  three  years  of  service  should  be  reckoned  upon  the  basis  of  what  he 
actually  received,  and  that  his  length  of  service  should  be  allowed  as  twenty-one  years. 
In  my  opinion,  the  terms  of  the  amended  definition  of  ''officer"  enacted  by  sec. 
2  of  chap.  49  of  the  Statutes  of  1921,  require  the  words  "Served  continuously  in  the 
public  service"  in  s.ub-sec.  2  of  sec.  3  of  the  said  Act,  as  re-enacted  by  sec.  3  of  said 
chap.  49,  to  be  understood  in  a  larger  and  more  liberal  sense  than  they  bore  in  the 
original  enactment,  namely,  as  comprehending  not  merely  service  which  has  been 
actually  continuous  throughout  each  year  and  from  year  to  year,  but  also  service  for 
only  a  portion  of  each  year,  if  it  has  been  continuous  from  year  to  year — in  other 
words,  annually  recurrent — and  is  not  of  the  excepted  description. 

I  am,  sir,  your  obedient  servant, 

E.  L.  NEWCOIIBE,  D.M.  of  J. 

The  Assistant  Auditor   General. 


Audit    Office,    September    8,    1921. 

Sir,, — I  am  in  receipt  of  your  application  for  the  payment  of  a  gratuity  under  the 
Public  Service  Eetirement  Act  to  E.  S.  Forbes  of  your  department.  The  Order  in 
Council  authorizes  this  gratuity  to  be  paid  notwithstanding  the  fact  that  he  is  under 
forty-five  years  of  age. 

I  would  call  your  attention  to  the  fact  that  certain  definite  limits  are  established 
in  the  Act.  The  maximum  allowance  is  fixed  at  30/60,  two  months'  salary  is  the 
maximum  gratuity  under  subsection  1,  section  3  and  the  annuities  under  subsection  2 
and  gi-atuities  under  subsection  3  are  defiuitely  established  within  certain  limits  of 
age  and  length  of  service.  In  determining  the  eligibility  for  an  annuity  or  gratuity 
under  subsections  2  and  3  the  minimum  age  limit  for  retirement  is  fixed  at  forty- 
five  and  I  am  of  the  opinion  that  the  recent  amenduient  to  the  Act  does  not  permit 
the  retii-ement  thereunder  of  an  employee  less  than  that  age.  If  so,  it  might  with 
equal  justification  be  claimed  that  on  a  favourable  report  from  the  Civil  Service  Com- 
mission more  than  half  his  average  salary  may  be  paid  as  an  annuity. 

Before  passing  your  application  I  consider  it  advisable  that  you  submit  the  question 
to  the  Justice  Department,  if  you  have  not  already  done  so,  for  their  opinion  as  to  the 
legality  of  exceeding  the  limits  fixed  in  the  Act. 

I  am,  sir,  your  obedient  servant, 

W:^.    KEAENS,    Asst.    A.  G. 
The  Deputy  Minister,  Interior  Dept. 


Justice    Dept.,    October    28,    1921. 

Sm, — I  have  the  honour  to  reply  to  your  letter  of  the  21st  ultimo,  submitting,  for 
my  opinion,  the  question  whether  the  Civil  Service  Commission  was  competent  to 
make  the  report  embodied  in  Order  in  Council  of  August  24,  1921  (P.C.  2915),  in 
relation  to  the  retirement,  under  the  Public  Service  Eetirement  Act,  of  Mr.  E.  S. 
Forbes,  senior  clerk  in  the  Department  of  the  Interior.  It  appears  from  the  narrative 
of  the  said  Order  in  Council  that  Mr.  Forbes  is  39  years  of  age,  and  on  August  1 
last  had  been  thirteen  years  and  two  months  continuously  in  the  public  service.  He 
was  consequently  eligible  to  receive  an  amount  equal  to  three  months  of  his  salary 
under   the   provisions   of   subsection   3  (c)  of  section  3  of  the  said  Act,  and  the  only 


GEyERAL  CORRESPOyDENCE  a — 105 

SESSIONAL   PAPER  No.   1 

dernieres  annees  de  service  doit  etre  calculee  sur  le  salaire  qu'il  a  touche  pendant  cette 
periode,  et  que  la  duree  de  son  service  doit  etre  fixee  a  vingt  et  un  ans.     • 

A  nion  sens,  les  termcs  de  la  definition  inodifiee  du  mot  "fonctionnaire",  telle 
qu'arretee  a  Particle  2  du  chapitre  49  des  Statuts  de  1921,  exigent  que  les  mots  "ayant 
servi  coutinuellement  dans  le  service  public"  de  I'alinea  2  de  I'article  3  de  ladite  loi, 
tol  que  niodifie  par  I'article  3  dudit  chapitre  49,  soient  interpretes  d'une  fagon  plus 
large  et  plus  liberale  qu'il  le  sont  au  decret  original,  savoir,  qu'ils  soient  consideres 
comme  impliquant  non  seulement  un  service  continu  d'annee  en  annee  et  sans  arret, 
mais  aussi  un  service  partiel  mais  se  repetant  a  chaque  annee,  c'est-a-dire  un  service 
annuel  recurrent,  et  aussi  comme  ne  faisant  pas  le  sujet  de  I'exception. 
Je  denieure,  ^Ibnsieur,  votre  obeissant  serviteur, 

E.  L.  NEWCO^IBE,  S.-M.  J. 
L'Auditeur  general  adjoint. 


Bureau  de  i/Auditeur  general,  le  8  septembre  1921. 

Monsieur, — J'ai  rcQU  votre  demande  relativement  au  paiement  d'une  rente  viagere, 
en  faveur  de  E.  S.  Forbes  de  votre  ministere,  en  vertu  de  la  Loi  de  la  mise  a  la 
retraite  des  fonctionnaires  publics.  L'arrete  du  conseil  stipule  le  paiement  de  cette 
rente  viagere  nouobstant  Ic  fait  que  I'individu  en  question  n'a  pas  encore  atteint  sea 
quarante-cinq  ans. 

Je  voudrais  attircr  votre  attention  sur  les  limites  bien  definics  que  pose  la  loi  en 
cette  matiere.  L'allocation  maxin:a  est  fixee  a  SO/GOiemes;  I'alinea  de  I'article  3  de  la 
loi  pose  comme  allocation  maximum  la  somme  de  deux  mois  de  salaire;  les  alineas  2 
et  3  classent  les  rentes  viageres  et  les  allocations  respectivement  dans  certaines  limites 
d'age  et  de  duree  de  service.  Lorsqu'il  s'agit  d'etablir  le  droit  que  peut  avoir  un  indi- 
vidu  a  une  rente  viagere  ou  une  pension  en  vertu  des  alineas  2  et  3  de  la  loi,  la  limite 
d'iige  minima  pour  la  n  ise  a  la  retraite  est  fixee  a  quarante-cinq  ans,  et  je.suis  d'avis 
que  les  amendements  apportes  recemment  a  la  loi  n'autorise  pas  la  mise  a  le  reti'aite 
d'un  fonctionnaire  k  moins  qu'il  ait  atteint  cet  tige.  S'il  en  est  ainsi,  I'on  serait  ega- 
lement  justifie  de  croiro  que  sur  reception  d'un  rapport  favorable  de  la  Commission 
du  Service  civil  on  pourrait  lui  accorder  a  titre  de  rente  viagere  plus  de  la  moitie  de 
son  salaire. 

Avant  de  donner  suite  a  votre  demande,  je  crois  qu'il  serait  preferable  de  sou- 
mettre  la  question  au  ministere  de  la  Justice,  si  vous  ne  I'avez  dejii  fait,  demandant 
I'exprcssioii  d'une  opinion  relativement  Ti  la  legalite  d'un  acte  tendant  a  exceder  les 
limites  etablies  par  la  loi. 

Je  demeure,  M.<onsieur,  votre  obeissant  servit-eur, 

Wm   KEAKNS,  A.G.  Adj. 
Le  sous-ministre,  ministere  de  I'Interieur. 


Ministere  de  la  Justice,  le  28  octobre  1921. 

^Fonsieur, — J'ai  I'honneur  de  repliquer  a  votre  lettre  du  21  du  mois  dernier  par 
laquclle  vous  me  demandez  si,  a  mon  sens,  la  Commission  du  Service  civil  avait  la 
competence  voulue  pour  preparer  le  rapport  inclus  dans  l'arrete  du  conseil  en  date  du 
24  aout  1921  (C.P.  2915),  au  sujet  de  la  mise  a  la  retraite,  sous  I'empire  de  la  Loi  de 
la  mise  a  la  retraite  des  fonctionnaires  publics,  de  M.  E.  S.  Forbes,  commis  senior  du 
ministere  de  I'Interieur.  D'apres  le  texte  dudit  arrcte  du  conseil,  il  ressort  que  M. 
Forbes  n'est  age  que  de  39  ans  et  que,  le  ler  aout  dernier,  il  avait  a  son  credit  un 
service  continu  de  treize  annees  et  deux  mois  dans  le  service  public.  Par  consequent, 
en  vertu  des  stipulations  de  I'alinea  3  (c)  de  I'article  3  de  ladite  loi,  il  avait  droit  a 


a— 106  AUDITOR  GEXERAyS  REPORT.  ] 920-1921 

12  GEORGE  V,  A.    1922 

question  presented  is  whether  or  not  it  was  competent  to  the  Governor  in  Council,  on 
the  Commission's  recommendation,  to  fix  his  gratuity  at  double  the  amount  of  three 
months  of  his  salary.  I  am  of  the  opinion,  in  view  of  the  provisions  of  subsection  6 
of  section  3  of  the  said  Act,  as  enacted  by  section  3  of  chapter  49  of  the  Statutes  of 
1921,  that  the  question  is  to  be  answered  in  the  afifinnative. 

I  am,  sir,  your  obedient  servant, 

E.   L.   NEWCOMBE,   D.M.   of   J. 
The  Secretary,  Civil  Service  Commission. 


Justice    Dept.^    November    3,    1921. 

Sir, — With  further  reference  to  your  letter  of  the  21st  September  last,  in  reference 
to  the  proposed  retirement  of  Mr.  E.  S.  Forbes,  senior  clerk  in  the  Department  of  the 
Interior,  under  the  provisions  of  the  Public  Sen-ice  Eetirement  Act,  I  understand  that 
the  question  which  you  really  intended  to  submit  was,  not  whether  it  is  competent  to 
the  Commission  to  recommend,  in  the  circumstances  outlined  in  the  Order  in  Council 
of  August  24,  1921  (P.C.  2915),  that  Mr.  Forbes  be  granted  a  gratuity  at  double  the 
amount  of  three  months'  salary,  but  whether  or  not  Mr.  Forbes  is  eligible  at  all  to 
receive  a  gratuity  under  the  said  Act,  in  view  of  the  fact  that  he  is  only  39  years  of 
age.  I  observe  that  an  officer  whom  it  is  proposed  to  retire  from  the  Service  must  be 
not  less  than  45  years  of  age  in  order  to  be  eligible  to  receive  a  gratuity  under  the 
provisions  of  subsection  3  of  section  3  of  the  said  Act,  and  since  Mr.  Forbes  is  not  of 
this  age,  he  is  not,  in  my  opinion,  eligible  to  receive  any  gratuity  under  the  Act  unless 
under  provisions  of  subsection  6  of  said  section  3  as  enacted  by  section  3  of  chapter 
49  of  the  Statutes  of  1921,  and  I  am  of  opinion  that  the  case  discloses  special  circum- 
stances relating  to  this  officer's  employment  which  it  is  competent  to  the  Commission 
to  report,  and  which  may  be  taken  into  consideration  in  fixing  the  gratuity  which  the 
officer  is  to  receive  under  the  provisions  of  the  said  subsection  6,  and  therefore,  I 
consider  that  the  Order  of  the  24th  August  last,  is  within  the  powers  of  the  Governor 
in  Council. 

I  am,  sir,  your  obedient  servant, 

E.    L.   NEWCOMBE,   D.M.    of   J. 
The  Secretary,  Civil  Service  Commission. 


Audit    Office,    December    23,    1921. 

Sir, — With  reference  to  the  retirement  of  Mr.  Frank  Moberly,  assistant  engineer. 
Public  Works  Department,  Toronto,  under  the  provisions  of  the  Public  Service  Eetire- 
ment Act,  I  would  point  out  that  although  Mr.  Moberly,  according  to  the  records  of 
the  Department  of  Railways  and  Canals,  seems  to  have  been  in  the  employ  of  the 
Government  for  some  portion  of  the  years  1871-5,  1879-80,  1884-5,  and  1904-9,  the 
service  was  for  but  part  of  these  years,  a  total  of  about  1034  months  in  all.  This 
with  his  continuous  service  since  May,  1913,  would  make  a  total  period  of  service  of 
seventeen  years  one  and  a  half  months  only,  instead  of  twenty-six  years  as  claimed 
in  the  Order  in  Council  of  September  15  (P.C.  3344). 

Although  in  the  case  of  a  permanent  seasonal  employee  the  season  may  be 
reckoned  as  a  year,  for  purposes  of  this  Act,  according  to  a  ruling  of  the  Department 
of  Justice,  Mr.  Moberly's  employment  cannot  be  regarded  as  seasonal  in  that  sense, 
as  it  was  of  an  intermittent  nature  for  varying  periods  of  the  year  and  in  varying 
forms  of  work. 


GEyERAL  Cnl,'UES/'OXDENCE  a — 107 

SESSIONAL   PAPER  No.   1 

uno  sonmie  cgale  a  troLs  niois  de  salaire,  et  la  seule  question  a  resoudre,  a  mon  sens, 
est  de  savoir  s'il  relevait  de  Fautorite  du  Gouverneur  en  conseil,  sur  la  reconimanda- 
tion  de  la  Commission,  de  fixer  sa  pension  a  un  chiffre  deux  fo is  plus  eleve  que  la 
somme  representant  trois  mois  de  son  salaire.  Je  suis  d'avis,  a  cause  des  stipulations 
do  I'nliiiea  6  de  I'article  ">  de  ladite  loi,  tol  que  stipule  par  I'article  3  du  chapitre  49 
des  Statuts  de  1921,  que  la  reponse  a  cette  question  doit  etre  affirmative. 

Je  demeure.  Monsieur,  votre  obeissant  serviteur, 

E.  L.  NEWCO^kEBE,  S.-M.  J. 
Le  secretaire,  la  Commission  du  Service  civil. 


MiNiSTERE  DE  LA  JusTiCE,  le  3  novcmbre  1921. 

MoNSiEURj — Pour  revenir  sur  le  sujet  de  votre  lettre  du  21  septembre  dernier,  ayant 
trait  au  projet  de  la  mise  a  la  retraite  de  M.  E.  S.  Forbes,  commis  senior  au  ministere 
de  I'Interieur,  en  vertu  de  la  Loi  de  la  mise  a  la  retraite  des  fonctionnaires  publics,  je 
comprends  que  la  question  veritable  que  vous  vous  proposiez  de  poser  n'etait  pas  de 
savoir  si  la  Commission  avait  le  pouvoir  de  recommander,  dans  les  circonstances  qu'ex- 
pose  I'arrete  du  Conseil  (C.P.  2915)  en  date  du  24  aout  1921,  que  I'on  accorde  a  M. 
Forbes  xme  allocation  de  retraite  s'elevant  a  deux  fois  la  somme  de  trois  mois  de  son 
traitement,  mais  si,  oui  ou  non,  M.  Forbes  avait  droit  a  cette  allocation  en  vertu  de 
la  loi,  etant  donne  qu'il  n'est  age  que  de  39  ans.  Je  constate,  aux  termes  de  I'alinea  3 
de  I'article  3  de  ladite  loi,  que  le  fonctionnaire  retraitant  ne  doit  pas  avoir  moins  de 
45  ans  pour  avoir  droit  a  I'allocation  si>€cifiee  par  la  loi;  et,  etant  donne  que  M.  Forbes 
n'a  pas  atteint  cet  age,  je  suis  d'avis  qu'il  n'a  droit  a  aucune  allocation  de  retraite,  si 
I'on  tient  compte  des  stipulations  de  I'alinea  6  dudit  art.  3,  tel  que  decrete  par  I'art.  3 
du  chap.  49  des  Statuts  de  1921.  Je  suis  aussi  d'avis  que  ce  cas  particulier  s'entoure 
de  circonstances  speciales  ayant  trait  a  I'emploi  dudit  fonctionnaire  et  au  sujet  desquel- 
les  la  Commission  a  droit  de  faii-e  rapport  et  lesquelles  peuvent  compter  dans  I'etablis- 
sement  de  I'allocation  de  retraite  que  pent  recevoir  ledit  fonctionnaire  aux  termes  dudit 
alinea  6,  et,  par  consequent,  je  crois  que  I'arrete  du  Conseil  du  24  aout  dernier  etait 
du  ressort  du  Gouverneur  en  conseil. 

Je  demeure,  monsieur,  votre  obeissant  serviteur, 

E.  L.  NEWCOMBE,  S.-M.  de  la  J. 
Le  Secretaire,  La  Commission  du  Service  civil. 


Bureau  de  l'Auditeur  general,  le  23  decembre  1921. 

Monsieur, — Relativement  a  la  mise  a  la  retraite  de  M.  Frank  Moberly,  ingenieur 
adjoint,  ministere  des  Travaux  publics,  a  Toronto,  sous  I'empire  de  la  Loi  de  la  mise 
a  la  retraite  des  fonctionnaires  civils,  je  feral  remarquer  que,  d'apres  les  dossiers  du 
ministere  des  Chemins  de  fer  et  Canaux,  bien  que  M.  Moberly  ait  ete  a  I'emploi  du 
gouvernement  pendant  certaines  periodcs  des  annees  1871-75,  1S79-80,  1884-85,  et  1904- 
09,  ses  services  n'ont  ete  utilises  que  pendant  une  partie  de  chacune  de  ces  annees,  au 
point  de  representor  en  tout  un  service  de  103  mois  et  demi.  Ceci,  ajoute  a  son  service 
continu  depuis  mai  1913,  represente  une  periode  d'omploi  totale  de  17  ans  et  un  mois 
et  demi  seulcmcnt,  au  lieu  de  26  ans  comme  il  est  indique  a  I'arrete  du  Conseil  du  15 
septembre  (C.P.  3344). 

Toutefois,  dans  le  cas  d'un  omploi  permanent  mais  de  saison  soulement,  I'on  pent 
considerer  la  saison  d'emploi  comme  I'annee  de  service,  aux  fins  de  cette  loi,  selon  la 
decision  du  ministere  de  la  Justice,  mais  dans  le  cas  de  M.  Moberly  on  ne  pent  pas  con- 
siderer son  emploi  comme  etant  de  saison  en  ce  sens,  car  son  emploi  qui  etait  d'une 
nature  intormittente  ct  ne  s'etendait  qu'a  des  epoques  varices  de  I'annee  s'appliquait 
a  des  travatix  de  divers  genres. 


a— 108  AUDITOR  GENERAU8  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

On  what  basis  did  the  Civil  Service  Commission  make  the  recommendation  for  an 
annuity  of  26/60  of  his  average  salary? 

I  am,  sir,  your  obedient  servant, 

WM.    KEAENS,    Asst.    A.G. 
The  Secretary,  Civil  Service  Commission. 


Cn'iL    Service    Commission,    December    29,    1921. 

Dear  Sir, — I  am  in  receipt  of  your  communication  of  the  23rd  instant  with  refer- 
ence to  the  retirement  of  Mr.  Frank  Moberly,  Assistant  Engineer  of  the  Public  Works 
Department,  Toronto,  in  which  you  point  out  that  although  Mr.  Moberly,  according 
to  the  records  of  the  Department  of  Railways  and  Canals,  seems  to  have  been  in  the 
employ  of  the  Government  for  some  portion  of  the  years  1871-75,  79-80,  1884-85, 
and  1904-09,  the  service  was  for  a  part  of  these  years,  making  a  total  in  all  of  about 
103  i-  months. 

In  reply  I  am  to  advise  you  that  in  the  statement  of  Mr.  Moberly's  service  with 
the  Federal  Government  submitted  to  this  office,  it  was  stated  that  he  was  employed 
from : — 

1871-80,  8  years;  1884-87,  3  years;  1891,  ^-year;  1904-09,  5  years;  1913-21,  8  years 
3  months. 

Upon  further  examination  it  was  found  that  the  period  from  1904-09  was 
inclusive,  making  a  service  of  six  years  instead  of  five,  so  that  the  total  service  as 
submitted  was  twenty-five  years  and  nine  months,  or,  for  purposes  of  calculating 
the  annuity,  twenty-six  years. 

Upon  the  hearing  of  Mr.  Moberly's  appeal  this  service  was  reviewed,  and  it  was 
the  concensus  of  the  Civil  Service  Commission  that  a  special  recommendation  should 
be  made  to  Council  under  Section  3  (6),  with  a  view  to  granting  Mr.  Moberly  as 
large  a  retiring  annuity  as  possible  under  the  Act.  At  the  time  the  recommendation 
was  made  it  was  believed  in  the  Commission  that  he  had  actually  had  twenty-five 
years  and  nine  months'  service,  and  therefore  it  was  recommended  that  his  annuity 
should  be  based  on  twenty-six  years'  service.  If,  now,  it  is  found  that  the  service 
was  of  a  more  intermittent  nature  than  the  Commission  had  reason  to  believe,  it 
would  stiU  seem  possible  to  grant  Mr.  Moberly  an  annuity  of  twenty-six  sixtieths 
of  his  average  salary  for  the  last  three  years,  especially  in  view  of  the  ruling  given 
by  the  Justice  Department  with  reference  to  the  case  of  Lt.-Col.  Duncan  Mac- 
Pherson  (a  copy  of  which  was  sent  you),  where  on  account  of  special  circumstances 
surrounding  the  case,  the  Department  of  Justice  gave  it  as  its  opinion  that  under 
the  said  Section  3  (6)  it  is  possible  to  grant  to  an  employee  a  retiring  annuity  up 
to  the  maximum  allowable  under  the  Act,  i.e.,  30/60,  irrespective  of  the  length  of 
service. 

If,  in  view  of  the  records  not  substantiating  a  greater  portion  of  the  service 
listed  in  the  Order  in  Council  of  September  15,  1921,  P.C.  3344,  you  consider  the 
authority  granted  thereby  not  sufficient  to  pay  Mr.  Moberly  an  annuity  of  twenty- 
six  sixtieths  of  his  average  salary,  the  Commission  will  review  the  matter  with  a 
view  to  making  a  further  recommendation  to   Council  regarding  the  same. 

Yours    truly, 

W.    FORAN,    Secretary. 
The  Auditor  General. 


GENERAL  CORREHPOXDENCE  a — 109 

SESSIONAL   PAPER  No.   1 

Sur  quoi  s'appuie  la  Commission  pour  rccommawder  en  sa  favour  uno  rente  viagere 
representant  les  26/30iemes  de  la  moyenne  de  son  traitcment? 

Je  dcmeurc,  monsieur,  votre  obeissant  serviteur, 

Wm  KEAEN'S,  A.G.  adj. 
Le  Secretaire,  La  Commission  du  Service  civil. 


Commission  du  Service  civil,  29  dccembre  1921. 

Cher  monsieur, — J'accuse  reception  de  votre  lettre  du  23  courant  relativement  a 
la  mise  a  la  retraite  de  M.  Frank  Moberly,  ingenieur  adjoint  du  ministere  des  Travaux 
publics,  Toronto,  dans  laquelle  vous  faitcs  remarquer  que  M,  Moberly,  d'apres  les 
archives  du  ministere  des  Chemins  de  fer  et  Canaux,  semble  n'avoir  ete  a  I'emploi  du 
gouvernement  que  pendant  certaines  parties  des  annecs  1871-75,  1879-80,  1884-85,  et 
1904-09,  le  service  etait  pour  une  partie  de  ces  annees,  ce  qui  fait  un  total  de  103.i  mois. 

En  reponse,  je  dois  vous  dire  que  dans  I'etat  conccrnant  le  service  de  M.  Moberly 
a  I'emploi  du  gouvernement  federal  qui  a  ete  presente  a  ce  bureau,  on  declare  qu'il  a 

ete  employe  de  1871-80 8  ans 

1884-87 3    " 

1891 h    " 

1904-09 5    " 

1913-21 8    "    3  mois 

Apres  avoir  etudie  cet  etat  on  a  constate  que  la  pcriode  de  1904-09  etait  inclusive, 
ce  qui  faisait  im  service  de  six  ans  au  lieu  de  5  ans,  de  sorte  que  la  duree  totale  du 
service  d'apres  I'etat  soumis  etait  de  vingt-cinq  ans  et  neuf  mois,  ou  2G  ans  pour  les 
fins  du  calcul  de  la  pension. 

Lorsqu'on  a  entendu  I'appel  de  M.  Moberly,  on  a  passe  son  service  en  revuo  et  la 
Commission  du  Service  civil  en  est  venue  a  la  conclusion  quo  I'on  devait  faii-e  une  re;- 
commandation  speciale  au  Conseil  en  vertu  de  I'article  3(0)  dans  le  but  d'accordcr  une 
pension  aussi  considerable  que  possible  a  M.  Moberly  aux  termes  de  la  Loi.  Lorsque 
la  recommandation  a  ete  faite  la  Commission  croyait  qu'il  avait  rcellemeut  fait  vingt- 
cinq  ans  et  neuf  mois  de  service,  et  en  consequence  elle  a  recommande  que  sa  pension 
soit  basec  sur  un  service  de  vingt-six  ans  de  duree.  Si,  maintenant,  il  est  demontre 
que  le  service  a  ete  de  nature  plus  intermittente  que  ne  le  croyait  la  Commission,  il 
semble  encore  possible  de  lui  accorder  une  pension  se  cliiffrant  aux  vingt-six  soixan- 
tiemes  de  la  moyenne  de  son  salaire  au  cours  des  trois  deriiieres  annees,  partieulicre- 
ment  en  tenant  compte  du  jugement  rendu  par  le  ministere  de  la  Justice  dans  le  cas 
du  Lt.-Col.  Duncan  MacPlierson,  (dont  copie  vous  a  ete  envoyee),  ou  a  cause  de  cir- 
constances  particulieres  relatives  a  ce  cas  le  ministere  de  la  Justice  exprima  I'opinion 
qu'il  etait  possible  en  vertu  de  I'article  3  (6)  d'aceorder  a  un  employe  le  maximum  de 
la  pension  autorisee  par  la  loi,  i.e.,  30/60,  sans  egards  a  la  longueur  du  sei'vice. 

Si,  par  ce  que  les  faits  prouvent  que  la  duree  de  son  service  n'est  pas  telle  que  men- 
tionnee  dans  I'arrete  en  Conseil  du  15  septembre  1921,  C.P.  3344,  vous  croyez  que 
I'autorisation  accordee  de  ce  chef  n'est  pas  suffisante  itour  justifier  le  paiemont  a  M. 
Moberly  d'une  pension  annuelle  cgale  aux  vingt-six  suixantiemcs  de  la  moyenne  de  son 
salaire,  la  Commission  etudiera  de  nouveau  ce  cas  dans  le  but  de  faire  une  autre  re- 
commandation au  Conseil  a  ce  sujet. 


L'Auditeur  general. 


Bien  a  vous, 

W.  FORA!IT,  secretaire. 


a— no  AUDITOR  GENERAL- S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
Audit    Office^    January    12,    1922. 

Sir, — I  was  in  receipt  yesterday  of  your  letter  of  the  29th  ultimo  in  regard  to 
the  retirement  of  Mr.   Frank   Moberly,  Public  Works  Department. 

In  m.y  previous  letter  I  gave  my  reasons  for  reducing  Mr.  Moberly's  period  of 
service  from  twenty-six  to  seventeen  years.  If  the  Commission  was  not  fully 
informed  as  to  his  service  when  they  recommended  that  his  annuity  should  be  based 
on  twenty-six  years'  service,  it  is  a  question  for  them  to  decide  whether  his  case 
should  be  reviewed  and  a  new  recommendation  submitted.  It  is  true  that  in  the 
opinion  of  the  Deputy  Minister  of  Justice,  to  which  you  refer,  it  is  possible  to  grant 
an  employee  a  retiring  annuity  of  30/60  irrespective  of  his  length  of  service.  That 
is  probably  the  strict  legal  interpretation  of  that  section,  but  the  application  of  it 
should  not  be  inconsistent  vnih  the  spirit  of  the  whole  Act. 

Before  certifying  to  the  payment  of  the  annuity  as  calculated  by  you  I  should 
consider  it  advisable  to  refer  the  matter  to  the  Treasury  Board  in  order  to  obtain 
its  approval  to  such  a  broad  interpretation  of  the  Act. 

I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHEELAND,    A.G. 
The    Secretary,    Civil    Service    Commission. 


CmL    Service    Coioiissiox,    January    20,    1922. 

Dear  Sir, — I  am  in  receipt  of  your  communication  of  the  12th  instant,  with 
reference  to  the  proposed  retirement  from  the  Public  Service  of  Mr.  Frank  Moberly, 
Department  of  Public  "Works,  in  which  you  state  that  before  certifying  to  the  pay- 
ment of  the  annuity  as  calculated  according  to  the  Order  in  Council  of  September 
15,  P.C.  3344,  you  would  consider  it  advisable  to  refer  the  matter  to  the  Treasury 
Board  in  order  to  obtain  its  approval  to  such  a  broad  interpretation  of  the  Act. 

In  reply  I  am  to  state  that  the  Civil  Service  Commission  is  reviewing  the  whole 
question  of  Mr.  Moberly's  retirement,  and  requests  that  you  delay  action  with  regard 
to  the  matter  until  a  further  report  is  sent  from  this  office. 

Yours    very    truly, 

R.    PATCHKsTG,    for    Secretary. 
The    Auditor    General. 


Public  Service  Retirement  Act,    1920:     Retirements  Recommended   Contrary  to 

Provisions  of  the  Act 

Audit    Office,    June    8,    1921. 

Sir, — I  would  call  your  attention  to  Order  in  Council  ]S3"o.  1131  which  is  statecl 
to  have  been  passed  on  the  report  and  recommendation  of  the  Chairman  of  the  Civi\ 
Service  Commission. 

You  recommend  that  "permanent  employees  coming  under  the  Superannuation 
Act  to  receive  the  leave  and  allowances  provided  therein."  I  would  point  out  that 
there  is  no  provision  made  in  the  Superannuation  Act  for  leave. 

(h)  "  Permanent  employees  of  45  or  over  who  do  not  come  under  the  Superannua- 
tion Act  to  receive  the  same  leave  and  allowances  as  provided  in  the  Calder 
Act." 


OENBRAL  CORRESPO^DEIiCE  a— 111 

SESSIONAL   PAPER   No.    1 

Bureau    de   l'Auditeur,    12    Janvier    1922. 

Monsieur,  —  J'ui  regu  votre  Icttre  du  20  du  niois  dernier  concernant  la  mise  a  la 
retraite  de  M..  Frank  Mdberly,  du  ministere  des  Travaux  publics. 

Dans  ma  lettre  anterieure  j'ai  donne  les  raisons  pour  lesquelles  la  periode  de 
service  de  M.  Moberly  etait  diminuee  de  vingt-six  ans  a  dix-sept  ans.  Si  la  com- 
mission n'etait  jias  bicn  renseipjnoe  siir  la  duree  de  son  service  lorsqu'elle  a  recom- 
mando  que  sa  pension  annuellc  soit  basee  sur  un  service  de  26  annees  de  duree,  c'est 
a  elle  n  aintenant  de  decider  si  ce  cas  doit  etre  etudie  de  nouvcau  et  si  elle  doit  faire 
une   nouvelle    reconmvandation    a    ce   sujet. 

II  est  vrai  que  de  I'avis  du  sous-ministre  de  la  Justice,  auqucl  vous  faites  allu- 
sion, il  est  possible  d'aceorder  une  pension  annuellc  egale  aux  30/60  du  salaire,  sans 
egards  a  la  longueur  du  service.  C'est  probablenient  I'interpretation  stricte  au  iK)int 
de  vue  legal  de  cet  article,  inais  son  ajjplication  devrait  etre  conforme  a  I'esprit  de 
la  loi. 

Avant  d'autoriser  le  paiement  de  la  pension  annuellc  telle  que  determinee  par 
vous,  je  crois  qu'il  est  prefera'ble  de  referer  la  question  au  Conseil  de  la  Tresorerie 
afin  d'obtenir  son  approbation  de  cette  libre  interpretation  de  la  loi. 

Je  suis,' Monsieur,  votre  obeissant  servitcur, 

E.  D.  STTTHERLAN'D,  A.G. 
Le  secretaire  de  la  Commission  du  Service  civil. 


Commission  du  Service  cn^iL,  20  Janvier  1922. 

Cher  monsieur,  —  J'accuse  reception  de  votre  lettre  du  12  courant,  relativement 
a  la  mise  a  la  retraite  de  M.  Frank  Moberly,  ministere  des  Travaux  publics,  dans 
laquelle  vous  dites  qu'avant  d'autoriser  le  paiement  de  la  pension  annuelle  telle  que 
determinee  d'apres  I'Arrete  en  Conseil  du  15  septembre,  C.P.  3344,  vous  croyez  qu'il 
serait  preferable  de  referer  la  question  au  Conseil  de  la  Tresorerie  afin  d'obtenir 
son  approbation  de  cette  libre  interpretation   de  la  loi. 

En  reponse  je  dois  vous  dire  que  la  Commission  du  Service  civil  est  a  etudier  de 
nouveau  la  question  de  la  mise  a  la  retraite  de  M.  Moberly,  et  elle  vous  demande 
de  ne  rien  faire  a  ce  sujet  avant  qu'un  autre  rapport  soit  envoye  de  ce  bureau. 

Bien  a  vous, 

R.  PATCPIIXG,  pour    le    secretaire. 
l.'Auditeur  general. 


Loi  de  retraite  du  Service  public,  1920 :  Mises  a  la  retraite  recommandees  contrai- 

rement  aux  dispositions  de  la  loi 

Bureau  de  i/Auditeur,  8  juin  1921. 

Monsieur, — J'attire  votre  attention  sur  I'Arrete  en  Conseil,  n°  1131,  lequel  a 
ete  adopte,  dit-on,  d'apres  le  rapport  et  sur  la  recommandation  du  president  de  la 
Commission  du  Service  civil. 

Vous  recomniandez  que  "  les  employes  permanents,  qui  tomibent  sous  le  coup  de 
la  Loi  du  Fonds  de  Retraite,  regoivent  le  conge  et  les  allocations  qui  y  sont  auto- 
rises  ".  Je  vous  ferai  remarquer  qu'il  n'y  a  pas  de  disposition  dans  la  Loi  du  Fonds  de 
Retraite  concernant  le  conge. 

(7j")  "Les  employes  permanents  iiges  de  45  ans  ou  plus  qui  ne  tombent  pas  sous 
le  coup  de  la  Loi  du  Fond?  de  Retraite  recevront  le  conge  et  les  allocations 
autorises  par  la  Loi  Calder". 


a — 112  AUDITOR  GENERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

Is  it  intended  that  these  officials  be  retired  under  the  Retirement  Act  of  1920? 
ISTeither  your  recommendation  or  the  Order  in  Council  so  states  and  if  they  are  not 
being  retired  thereunder  I  would  like  to  be  informed  imder  what  statutory  authority 
they  may  be  gi-anted  such  leave  and  allowances. 

'(c)   "  Employees  who  do  not  come  under  either  the  Superannuation  Act  or  the 
Calder  Act  to  receive  one  month's  salary  for  each  full  period  of  five  years 
and  over,  etc.,  etc." 
Under  what  statutory  authority  is  such  payment  to  be  made  and  has  any  pro- 
vision been  made  in  the  Supply  Bill  for  these  allowances? 
id)  "  Temporary  employees  to  receive  one  month's  salary." 

The  regulations  of  the  Civil  Ser'V'ice  Commission  governing  leave  were  framed 
under  the  authority  of  the  Civil  Service  Act  and  they  make  no  provision  for  any  such 
leave  to  temporary  employees. 

I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHEELAND,    A.  G. 
The  Chairman.  Civil  Service  Commission. 


Audit    Office,    June   8,    1921. 

Sir,, — I  am  in  receipt  of  an  Order  in  Council  of  June  4,  1921,  retiring  Martin 
Flynn,  Customs  Excise  Examiner,  at  Montreal,  his  name  having  been  included  with 
others  in  the  Order  in  Council  of  Ai^ril  G,  which  was  passed  on  the  recommendation 
of  the  Chairman  of  the  Civil  Service  Commission. 

For  several  reasons  it  would  appear  that  Mr.  Flynn's  retirement  is  not  being 
authorized  under  the  Eetirement  Act  of  1920.  The  Act  calls  for  these  recommenda- 
tions to  be  made  by  the  Civil  Service  Commission — not  by  the  chairman  only.  In  the 
Oi'der  in  Council  of  April  6,  it  is  stated  that  "  permanent  employees  of  45  years  and 
over  who  do  not  come  under  the  Superannuation  Act  shall  receive  the  same  leave  and 
allowance  as  is  provided  in  the  Calder  Act."  If  it  is  intended  to  retire  Mr.  Flynn 
under  the  Act  of  1920  the  Order  in  Council  should  so  state.  If  not  there  is  no  statutory 
authority  for  retiring  him  with  the  leave  and  allowances  of  that  Act. 

Under  an  Order  in  Council  of  June  1,  W.  H.  Conklin,  Collector  of  Inland  Revenue 
at  Moose  Jaw  is  being  retired  and  in  accordance  with  the  Order  in  Council  of  April 
6  is  to  be  paid  a  gratuity  of  four  months'  salary.  As  Mr.  Conklin  is  under  45  years 
of  age  he  is  not  eligible  to  receive  more  than  two  months'  salary  under  the  Act  of  last 
session. 

I  have  to  request  that  no  payment  be  made  to  him  under  this  Order  in  Council 
until  it  has  been  definitely  determined  that  there  is  statutory  authority  for  the 
payment  of  the  gratuity  named  and  that  the  necessary  provision  has  been  made  in 
the  Supply  Bill. 

I  am,  sir,  your  obedient  servant,  » 

E.    D.    SUTHERLAND,    A.G. 
The  Deputy  Minister,  Customs  and  Inland  Revenue. 


Audit    Office,    June    14,    1921. 

Sir. — I  have  received  an  Order  in  Council  of  11th  instant  providing  for  th3  retire- 
ment of  sundry  officials  of  the  Post  Office  Department.  It  recommends  that  retiring 
allowances  be  granted  as  follows : — 


(lENEKAL  CORREISPONDENCE  a — 113 

SESSIONAL   PAPER  No.    I 

Est-oe  I'intc-ntinn  d.-  uu'lln-  ccs  foiietioimaires  a  la  rctraite  en  vertu  de  la  Loi 
(ie  retraite  du  service  public  de  1920?  Votre  recommandatiun  et  I'arrete  en  Conseil 
lie  le  disent  pas,  et  s'ils  ne  le  soiit  pas  je  desirerais  savoir  en  vertu  de  quelle  autorite 
>tatutaire  on  pent  aecorder  ee  conge  et  ces  allocations. 

(c)  "Les  employes  ciui  ne  tombent  pas  sous  le  coup  de  la  Loi  du  Fonds  de 
Retraite  ou  de  la  Loi  ("aldor  recevront  uti  mois  de  salnire  pour  chaque 
periode  complete  de  cinq  ans  et  plus,  etc.,  etc." 

En  vertu  de  quelle  autorite  statutaire  ce  paiement  sera-t-il  fait  et  a-t-on  compris 
I'argent  necessaire  pour  ces  allocations  dans  le  Bill  des  Subsides? 

(d)  "Les  employes  temporaires  recevront  un  mois  dc  salaire ". 

Les  reglements  de  la  Gommi.ssion  du  Service  civil  concernant  les  conges  ont  ete 
rediges  conformeiiient  a  la  Loi  du  Service  civil  et  il  n'y  est  aucuneraent  fait  mention 
de  conges  de  cette  nature  pour  les  employes  temporaires. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

E.  D.  ST^THERLAND,  A.G. 
Le  president,  Comission  du  Service  civil. 


Bureau   de   l'Auditeur,    8   juin   1921. 

Monsieur, — J'accuse  reception  d'un  arrete  en  Conseil,  date  le  4  juin,  niettant  a 
la  retraite  Martin  Flynn,  examinateur  de  douane  et  d'acciee,  a  Montreal.  Son  nom 
est  inclus  avec  certains  autres  dans  I'arrete  en  Conseil  du  6  a-\Til,  qui  a  ete  adopte  sur 
la  recommandation  du  president  de  la  Commission  du  Service  civil. 

II  semble  pour  plusieurs  raisons  que  la  mise  a  la  retraite  de  M.  Flynn  n'est  pas 
autorisee  par  la  Loi  de  Retraite  du  service  public  de  1920.  La  loi  stipule  que  les  re- 
commandations  doivent  etre  faites  par  la  Commission  du  Service  Civil — non  pas  par 
le  president  seulement.  Dans  I'arrete  en  Conseil  du  6  avril  il  est  dit  que  "les  emjiloyes 
l)ermnnent3  de  45  ans  et  plus  qui  ne  tombent  pas  sous  le  coup  de  la  loi  du  Fonds  de 
Retraite  recevront  le  conge  et  les  allocations  autorises  par  la  Loi  Calder".  Si  on  a 
I'intention  dc  mcttre  M.  Flynn  a  la  retraite  en  vertu  de  la  loi  de  1920,  I'arrete  en 
Conseil  devrait  eu  faire  mention.  Si  tel  n'ost  pas  le  cas  il  n'y  a  pas  d'autorite  statu- 
taire (lui  permct  de  le  mettre  a  la  retraite  avec  le  conge  et  le-;  allocations  accordes  par 
ci'tte  loi. 

W.  H.  Conklin,  percepteur  du  Revenu  de  I'interieur  Ti  Moosejaw,  est  mis  a  la 
retraite  en  vertu  d'un  arrete  en  Conseil  adopte  le  lor  juin,  et  conformement  a  I'arrete 
en  Conseil  du  6  avril  on  lui  acc-orde  une  gratification  de  quatre  mois  de  salaire.  Comme 
M.  Conklin  est  age  de  moiiis  de  45  anfi  il  n'a  pas  droit  de  rocevoir  plus  de  deux  mois 
de  salaire  en  vertu  dv  la  loi  passee  a  la  derniere  session. 

Je  me  vois  dans  I'obligation  de  demander  qu'aucun  paiement  ne  lui  soit  fait  en 
vertu  de  cet  arrete  en  Conseil  jusqu'a  ce  qu'il  soit  etabli  clairement  que  la  loi  autorise 
le  paiement  de  la  gratification  mentionnee  et  que  les  credits  necessaires  a  cet  fin  ont  ete 
compris  dans  le  Bill  des  subsides. 

Je  suis,  monsieur,  votre  obeissant  serviteur, 

E.  D.  SUTHERLAND,  A.G. 
Le  sous-ministre,  Douane  et  Revenu  de  I'interieur. 


Bureau   de   l'Auditeur,   14  juin    1921. 

Monsieur, — J'ai  re^u  un  arrete  en  Conseil,  date  le  11  du  mois  courant,  mettant 
a  la  retraite  divers  fonctionnnires  du  ministere  des  Postes.  II  recommande  que  les 
allocations  de  retraite  soient  accordees  comme  suit: 

1— 8a 


a— 114  AIDITOR  GEyERAL'S  REPOET,  1920-19.^1 

12  GEORGE   V,  A.    1922 

(a)  Permanent  employees  coming  under  the  Superannuation  Act  to  receive  the 
leave  and  allowances  provided  therein. 

(&)  Permanent  employees  who  do  not  come  under  the   Superannuation   Act  to 
receive  the  same  leave  and  allowances  as  provided  in  the  Calder  Act. 

(c)  Temporary  employes  to  receive  one  month's  salary. 

I  would  call  your  attention. to  the  provisions  of  the  Superannuation  and  Retire- 
ment Act,  chapter  17,  which  states  that : — 

"  "No  civil  servant  shall  be  superannuated  unless  the  Treasury  Board  reports 
that  he  is  eligible  within  the  meaning  of  this  Act  and  that  such  superannuation  will 
be  in  the  public  interest." 

That  report  by  the  Treasury  Board  has  not  been  made. 

I  conclude  that  the  persons  under  Clause  h  are  not  being  retired  under  the  Eetire- 
ment  Act  of  1920  (chapter  67),  designated  in  the  Order  in  Council  as  the  "  Calder 
Act,"  but  it  is  stipulated  that  they  shall  receive  the  same  leave  and  allowances  provided 
therein. 

I  know  of  no  authority  other  thaji  that  Act  under  which  its  terms  can  be  applied 
in  these  cases.  If  it  is  intended  to  apply  it,  may  I  call  your  attention  to  section  2  (1) 
relating  to  the  report  to  be  submitted  to  Council,  after  consultation  with  the  Deputy 
Head  and  also  to  2  (3)  providing  that  the  officials  be  notified  of  the  intention  to  retire 
them  and  giving  them  the  right  of  appeal  to  the  Civil  Service  Commission. 

I  am,  sir,  your  obedient  servant, 

E.  D.  SUTHERLAND,  A.G. 
The  Secretary,  Civil  Service  Commission. 


Audit    Office,    June    21,    1921. 

Sffij — I  am  in  receipt  of  Order  in  Council  No.  1872  authorizing  the  approval 
of  the  recommendation  of  the  Chairman  of  the  Subcommittee  on  Reorganization 
and  Efficiency  as  to  the  retirement  of  certain  officials  in  your  Department. 

I  would  point  out  that  the  report  of  the  Civil  Service  Commission  on  which 
this  recommendation  is  based  is  inconsistent  vnth  the  statutes  governing  leave  and 
retirement,   as  follows: — 

(a)  "Permanent    employees    coming    under    the    Superannuation    Act    to 

receive  the  leave  and  allowances  provided  therein." 
There  is  no  leave  provided  in  the  Superannuation  Act,  and  under  Section  9  of 
that  Act  the  procedure  to  be  followed  towards  the  superannuation  of  an  employee 
under  the  Act  is  placed  under  the  administration  of  the  Treasury  Board  and  not 
the  Civil  Service  Commission. 

(&)  Permanent  employees  who  do  not  come  under  the  Superannuation 
Act  to  receive  the  same  leave  and  allowances  as  provided  in  the  Calder  Act." 
If  it  is  intended  to  retire  these  officials  under  the  Public  Service  Retirement 
Act  is  should  so  state  and  the  officials  be  granted  all  the  privileges  to  which  they 
are  entitled  thereunder.  H  not  so  intended,  there  is  no  statutory  authority  for 
granting  them  the  leave  and  allowances  provided  in  the  "Calder"  Act  and  payment 
of  any  such  gratuities  or  allowances  cannot  legally  be  made. 

(c)   "Temporary  employees  to  receive  one  month's  salary." 
This   is   inconsistent   with   the    Civil    Service   Regulations   governing    leave    of 
absence  which  were  framed  under  the  authority  of  the  Civil   Service  Commission. 

I  am,  sir,  your  obedient  servant, 

E.    D.    SUTHERLAND,    AM. 
The   Deputy   Postmaster    General. 


(,7;.\  r.h'  I  /,  '  oinn.sfi)  \  i>i;\cr;  a — 115 

SESSIONAL   PAPER  No.    1 

(a)  Les  employes  permanents  qui  tombent  sous  le  coup  de  la  Loi  du  Fends  de 
Retraite  recevront  le  conge  et  les  allocations  qui  y  sont  autorises. 

(fe)  Iv€s  employes  permanents  qui  ne  tombent  pas  sous  le  coup  de  la  Loi  du  Fonds 
de  Retraite  recevront  le  conge  et  les  allocations  autorises  par  la  Loi  Calder. 

(c)  Les  employes  temporaires  recevront  un  mois  de  salaire. 

Par.  10.  "Aucun  membre  du  service  civil  n'est  mis  a  la  retraite  a  moins  quo  le 
Conseil  du  Tresor  n'ait  fait  rapport  qu'il  pent  y  etre  admis  aux  termes  de  la  presente 
loi,  et  que  sa  mise  a  la  retraite  est  de  I'interet  public." 

Ce  rapport  du  Conseil  de  la  Tresorerie  n'a  pas  ete  fait. 

Je  conelus  que  les  personnes  tombant  sous  le  coup  du  paragraphe  ih)  ne  sont 
pas  mis  a  la  retraite  en  vcrtu  de  la  Loi  de  Retraite  du  service  public  de  1920  (cha- 
pitre  67),  designee  dans  I'arrctc  on  Conseil  sous  le  nom  de  "Loi  Calder",  mais  il  est 
stipule  que  ces  personnes  recevront  le  conge  et  les  allocations  qui  y  sont  autorises. 

Je  ne  connais  aucune  autre  autorite  que  cette  loi  qui  autorise  I'application  de 
ses  dispositions  dans  cee  cas.  Si  on  a  I'intention  d'appliquer  cette  loi,  me  permettra-t-on 
d'attirer  votre  attention  a  I'article  2  (1)  concernant  le  rapport  qui  doit  etre  soumis 
iiu  Conseil,  apres  consultation  avec  les  sous-ministres  et  aussi  a  I'article  2  (3)  stipulant 
que  les  fonctionnaires  qui  doivent  etre  mis  a  la  retraite  soient  avertis  de  la  cbose  et 
aient  le  droit  d'en  appeler  ii  la  Commission  du  Service  civil. 

Je  su is,  monsieur,  votre  obeissant  serviteur, 

E.    D.    SUTHERLAND,   A.    G. 
Le  secretaire  de  la  Commission  du  Service  civil. 


Bureau  de  t.'Auditeur,  21  juin  1921. 

Cher  monsieur, — Je  regois  I'arrete  ministoriel  n°  1872  autorisant  I'approbation 
de  la  recommandation  du  president  du  sous-coniite  de  la  reorganisation  et  de  I'effi- 
cacite   relativement   a   la   retraite  de   certains   fonctionH'aires  de  votre  departement. 

Je  desire  declarer  que  le  rapport  de  la  Commission  du  Service  civil  qui  sert  de 
l>ii>e  a  cotte  recommandation  opt  oontraire  aux  statuts  qui  reglent  les  conges  et  les 
rctrnift^s  ronime  suit: 

(a)  **Le8  employes  permanents  qui  tombent  sous  la  loi  des  pensions  recevront 
leur  retraite  et  les  allocations  que  comiwrte  la  loi ". 

La  loi  des  pensions  ne  fait  aucune  mention  de  la  retraite  et  I'article  9  de  cette 
li'i,  relatif  n  la  pri?;e  de  retraite  d'nn  employe  sous  I'empire  de  la  loi,  veut  que  la 
procedure  a  adopter  soit  confiec  au  conseil  du  Tresor  et  non  a  la  Commission  du 
Service  civil. 

(h)  "Les  employes  qui  ne  tombent  pas  sous  la  Loi  des  Pensions  auront  droit  a  la 
meme  retraite  et  aux  memos  allocations  que  celles  que  comporte  la  Loi 
Calder  ". 

Si  on  se  propose  d'aceordi  r  l(mr  retraite  a  ces  personnes  sous  I'empire  de  la  Loi 
des  Pensions  du  service  public,  il  faudrait  le  dire  et  accordor  aux  fonctionnaires 
ton-s  les  privileges  auxquels  ils  ont  droit  de  co  cbef.  Sinon  il  n'existe  aucune  regie 
statutairo  porniettanl  do  leur  acoorder  leur  retraite  et  les  allocations  autorisees  par  la 
Loi  "Calder",  et  il  est  illegal  de  payer  ces  gratifications  ou  allocations. 

(c)  Les  employes  temporaii-es  auront  droit   a  un  mois  de  salaire". 

Cette  disposition  est  opposcc  anx  reglemont>  du  Service  oivil  relatif  aux  retraites 
et  que  I'on  a  crees  sous  I'inspiration  de  la  Commission  du  Service  civil. 

Votre  obeissant  serviteur, 
Le  sous-ministre  des  Postes.  E.  D.  SUTHERLAND,  A.G. 


a — 116  AT  IHrOR  GEXERAL'Fl  REPORT,  1U2()-1<)II 

12  GEORGE  V,  A.   1922 
CrviL    Service    Commission,    July    18,    1921. 

Dear  Sm, — I  am  in  receipt  of  yoirr  letter  of  the  15th  instant  in  whicli  you 
request  to  be  furnished  Avith  the  usual  declarations  of  age  in  regard  tO  those  officials 
who  are  being  retired  from  the  Departments  of  Customs  and  Excise  and  the  Post 
Office  under  the  Public  Service  Retirement  Act  since,  as  you  state,  you  are  in  receipt 
of  applications  for  the  retiring  alloTvances  and  the  declarations  are  necessary  before 
any  payments  can  be  made. 

In  reply  I  am  to  advise  you  that,  although  certain  retirements  from  the  Depart- 
ments of  Customs  and  Excise  and  the  Post  Office  authorized  by  certain  Orders  in 
Council  passed  upon  the  report  of  the  Subcommittee  of  Council  on  Reorganization 
and  Efficiency  are  made  under  the  provisions  of,  and  with  the  allowances  determined 
by  the  Public  Service  Retirement  Act  of  1920,  it  was  only  with  regard  to  a  certain 
few  that  correspondence  with  the  employees  concerned  had  been  initiated  by  the  Civil 
Service  Commission. 

Under  the  provisions  of  the  Public  Service  Retirement  Act  a  certain  number  of 
retirements  of  both  the  departments  were  engaging  the  attention  of  the  Commission. 
In  many  cases  the  recommendations  for  these  individual  retirements  were  before 
Council  when  the  Orders  in  Coxm^cil  on  the  recommendation  of  the  Subcommittee 
of  Council  on  Reorganization  and  Efficiency  were  passed.  Consequently,  with 
regard  to  all  these  cases,  the  declarations  of  age  will  be  supplied  in  the  same  way  as 
if  the  sunn-nary  orders  had  not  been  passed,  but  with  regard  to  those  officers  whose 
cases  were  not  individually  treated  by  the  Commission,  and  as  a  consequence  no 
correspondence  had  been  had  with  the  individual  concerned,  it  is  not  proposed  to 
have  the  Civil  Service  Commission  secure  the  declarations  of  age.  This  would 
seem  to  be  a  matter  for  the  department,  'as  the  department  is  already  carrying  on 
a  correspondence  with  the  individual,  and  it  would  be  much  simpler  and  productive 
of  less  delay  if  the  birth  certificate  be  thus  secured. 

Yours    truly. 
The  Auditor  General.  W.    FORAN,    Secretary. 


Audit    Offick.    July    28,    1921. 

Dear  Sir, — I  am  in  receipt  of  yours  of  the  18th  instant  in  which  you  state  that 
in  the  cases  of  those  officers  who  have  been  retired  from  the  service  and  whose  cases 
were  not  handled  individually  by  the  Civil  Service  Commission,  that  it  will  be 
necessary  for  this  office  to  obtain  the  necessary  declarations  of  age  through  the 
departments  in  which  they  were  employed. 

I  would  call  your  attention  to  the  fact  that  all  the  retirements  authorized  under 
the  Public  Service  Retirement  Act  call  for  their  approval  by  the  Civil  Service 
Commission.  From  your  letter  it  appears  that  the  same  procedure  is  not  being  folj^ 
lowed  in  all  cases,  and  it  is  noted  that  in  many  of  the  Orders  in  Council  relating 
to  the  retirement  of  officials  iu  the  Customs  and  Excise  and  Post  Office  Depart- 
ments it  is  stated  that  the  recommendations  for  the  retirements  are  made  by  the 
Chairman  of  the  Civil  Service  Commission. 

As  action  by  the  Civil  Service  Commission  calls  for  the  signature  of  more  than 
one  Commissioner,  I  have  to  request  to  be  informed  whether  these  retirements  have 
been  officially  recommended  by  the  Civil  Service  Commission  and  not  by  the  Chairman 
only,  as  is  stated  in  the  Orders. 

For  the  convenience  of  the  departments  and  this  office,  I  consider  it  advisable 
that  all  the  retirements  should  be  handled  in  the  same  way  so  that  we  may  have 
uniformity  in  the  administration  of  the  Act. 

I  am,  sir,  your  obedient  servant, 

E.  D.  sutherla:n^d,  a.q. 

The  Secretary,  Civil  Service  Commission. 


ar.SKHM.  coiniEsrosnESCK  a  -117 

SESSIONAL    PAPER  No.    1 

Commission  du  Service  civil,  18  juillet  1921. 
CiiKU  MOiNsiEi  K,  —  Je  re§oi.>  votic  k'tire  du  l^i  de  co  niois  dans  la'<iuelle  vous  ine 
dt'iiiiindez  do  vous  fouinir  lis  dvdaiations  usU'Plles  d'ago  dcs   fonctionnaires  des  d6- 

I  ;irtc'iiionts  di!  la  Doiuiiic,  dc  lAc'ci-'C  et  dcs  Postos  (jui  iireiuient  leur  retraite  sous 
I'empire  de  la  Loi  de  IJetraite  du  service  public,  vu  que,  coiume  vous  cu  faitcs  men- 
tion, VOU.S  rerevez  des  dcniaudos  d'allocatiuns  de  retia.ite  ft  quo  les  declarations  sont 
iiecessaires  pour  autorisx-'r  tous  paycment><. 

J'^n  'reponse  je  dois  vuus  dire  que,  hie  u  que  ccrtaincs  niises  a  la  retraite  aux  de- 
l>arteuients  de  la  Douaiic.  de  I'Aocis'C  et  des  Postes  auturisces  par  certains  arretes 
ministeriels,  passes  a  la  suite  du  rapport  du  sous-comite  du  conseil  de  la  reorga- 
nisation et  de  I'efficacite,  soient  autorisees  conformement  aux  dispositions  de  la  Loi 
de  Retraite  du  service  public  de  1920  et  soient  dotes  des  allocations  determinees 
par  eette  loi,  ce  n'est  (luc  ])our  un  petit  nomibre  qu'il  s'est  echange  de  la  corres- 
liundance  entre  les  eniloyes  de  ccs  dei)artements  et  la  Comniission  du  Service  civil. 

En  vertu  de  la  loi  de  Retraite  du  service  public  un  certain  nombrc  de  miscs  a 
la  retraite  dans  ces  deux  departeiuent  reticuncut  aetuellenient  I'attention  de  la  Coni- 
mist-ion.  Dans  plus  dun  eas  les  reconiniandations  relatives  a  ces  retraites  indivi- 
duelle-?  se  trouvaient  dfja  devant  le  Coiisedl  quaaid  on  a  passe  les  arretes  ministeriels 
a  la  suite  de  la  recomniandation  dii  sous-comite  de  la  reorganisation  et  de  IVffieacite. 

II  suit  done  que  pour  tous  ees  cas  les  declarations  d'age  seront  fournies  de  meme 
lai.on  <iue  si  Ton  n'avait  pas  passe  les  arretes  sommaires;  cependant,  quant  aux 
foneticinnadres  dont  le  cas  n'avait  pas  ete  traite  individu'e]lement  par  la  Commis- 
sion, et  alors  que  de  ce  fait  il  n'y  avait  eu  aucun  echange  de  lettres  avec  I'individu 
en  tiucstion,  la  Conn)ii>>i(in  du  Service  civil  n*a  pas  I'intention  de  fournir  les  de- 
clarations d'age.  II  semble  que  ce  soin  soit  devolu  au  departement  vu  que  ce  dernier 
entretient  deja  actuellement  une  correspondance  avee  la  personne  visee  et  qu'il  serait 
plus  simple  et  plus  expeditif  d'obtenir  par  lui  le  (xn-tificat  de  naissance. 

Bien  a  voue, 
L'Auditeur  general.  W.  FORAN,  secretaire. 


EuuEAU  UK  L'AiiijiTi;i  u,  28  juillet  1921. 

Cheh  monsieuk,  —  .le  rec'is  votre  letlre  du  IS  de  ce  mois  on  vous  declarez  que, 
pour  ce  qui  a  trait  aux  fonctionnaires  qui  se  sont  r'etires  du  service  et  dont  1p 
cas  n'a  pas  ete  regie  individuellenent  par  la  Commission  du  Service  civil,  il  sera 
necessaire  que  ce  bureau  '^e  fasse  delivrer  les  declaration  d'age  par  la  voie  des  de- 
partements  oii  ces  fonctionnaires  etaient  employes. 

Je  desire  att.irer  votre  attintion  sur  le  fait  (|ue  toutes  les  mises  a  la  retraite 
autorisees  par  la  loi  de  Retraite  du  service  public  ont  besoin  de  la  sanction  de  la 
Commission  du  Service  civil.  Votre  lettre  semble  vouloir  dii'e  qu'on  n'en  agit  pas  dc 
uienie  pour  t(  us  les  cas  et  on  ajoute  que  ])our  nombre  d'arretes  ministeriels  relatifs 
a  la  nrise  a  la  retraite  de  fonctionnaires  de  la  Douane,  de  I'Accise  et  des  Postes,  il  est 
etabli  que  la  recommandation  visant  les  mises  a  la  retraite  proviennent  dia  president 
de  In  Conniission  du  Service  oivil. 

Vu  que  les  aetes  de  la  Commission  du  Service  civil  reiiuierent  la  signature  de 
plu.-  dun  commissaire,  jc  vous  deniand'C  de  bien  voukhir  nie  dire  si  ces  prises  de 
retraites  ont  i-^mi  la  recommandation  oiticielle  de  la  Conuuissiou  <la  Service  civil  et 
non  du  president  seulement   conime  le  veub'nt  les  arretes. 

Pour  la  connrodite  des  departements  et  de  ce  bureau,  il  me  semble  a  propos 
que  les  prises  de  retraite  soient  reglees  toutes  de  meme  fa^ou  afin  (pi'il  y  ait  unifoi- 
niite  dans  I'adniinistration  de  la  loi. 

Te  .<5ui«,  Monsieur,  votre  ot>eis3ant  serviteur, 

E.  T).  ST'TTTERLAXD,  A.G. 
Le   secretaire   de  la   Comnii:-?ion   du    Service   civil. 


a — 118  AUDITOR'  GEXERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 
CmtL  Service  Comjiission,  September  2,  1921. 

Dear  Sir^ — In  reply  to  your  letter  of  July  28  with  reference  to  the  retiremen'ts 
being  effected  under  the  terms  of  the  Public  Service  Retirem.ent  Act,  in  which  you 
point  out  that  in  many  of  the  Orders  in  Council  relating  to  the  retirements  of  officers 
in  the  Customs  and  Excise  and  Post  Office  Departments,  it  is  stated  that  the  recom- 
mendations for  the  retirements  are  made  by  the  Chairman  of  the  Civil  Service 
Commission,  I  have  to  advise  you  that  the  reports  sent  by  the  Civil  Service  Com- 
mission to  the  Subcommittee  of  Coimcil  on  Reorganization  and  Efficiency  were  signed 
by  the  Chairman  of  the  Civil  Service  Commission  officially  for  the  Civil  Service 
Commission,  and  the  Orders  in  Council  which  were  ultimately  passed  as  a  result  of 
the  report  of  the  SiTbcommittee  of  Council,  should  state  that  the  recommendation  had 
been  made  by  the  Civil  Service  Commission  not  by  the  Chairman  only.  The  attentiun 
of  the  Pri^-y  Council  office  is  being  directed  to  this  matter,  and  I  trust  that  no  further 
inconvenience  will  be  occasioned  in  this  regard. 

With  regard  to  the  ajjparent  lack  of  uniformity  regarding  retirements  that  are 
being  effected  from  the  public  service,  I  have  to  point  out  that  while  certain  retire- 
ments consummated  as  a  result  of  the  report  of  the  Subcommittee  of  Council  on 
Reorganization  and  Efficiency  are  being  granted  the  retiring  allowances  provided  in 
the  Public  Service  Retirement  Act,  they  are  actually  not  retired  under  the  provisions 
of  that  Act  since  no  appeal  is  allowed  and  since  in  other  particulars  the  Act  is  not 
conformed  with. 

YoTirs  truly 

W.    FORAN",    Secreiary. 
The  Auditor  General, 


Audit    Office,    September    10,    1921. 

Dear  Sir,, — I  am  in  receipt  of  yours  of  the  2nd  instant  in  reference  to  the  pro- 
cedure followed  for  retirements  under  the  Public  Service  Retirement  Act.  If,  as 
you  state,  these  reports  to  Council  were  signed  by  the  Chairman  of  the  Commission 
only,  the  requirements  of  that  Act  have  not  been  complied  with  as  that  Act  calls 
in  every  case  for  the  report  or  opinion  of  the  Civil  Service  Commission,  it  being  under 
stood  that  any  official  action  taken  by  the  Commission  has  been  signed  by  at  least 
two  members  thereof.  That  understanding  would  appear  to  be  correct  in  view  of 
the  opinion  given  by  tlie  Deputy  Minister  of  Justice  to  you  on  November  30,  1917, 

As  to  the  retirements  effected  on  the  report  of  the  Subcommittee  of  Council  on 
Reorganization  and  Efficiency  not  being  actually  authorized  under  the  Public 
Service  Retirement  Act,  I  would  point  out  that  they  nmst  be  retired  under  that  Aet 
if  they  are  to  receive  the  allowances  recon)mended.  There  is  no  other  Act  which 
authorizes  such  allowances  and  no  vote  from  which  they  can  be  paid  except  that 
provided  in  that  Act. 

As  I  am  certifying  each  day  to  payments  of  these  allowances  to  officials  retired  on 
the  recommendation  of  the  committee  to  which  you  refer,  it  is  essential  in  order  to 
avoid  illegal  payments  that  the  requirements  of  the  Public  Service  Retirement  Act  be 
complied  with  and  one  of  the  important  reqiiirements  is  that  tbe  Civil  Service  Com- 
mission report  favourably  on  each  ojie. 

I  am,  sir,  your  obedient  servant, 

WM.  KEARNS,  Asst.  A.G. 
The  Secretary,  Civil  Service  Commission. 


GENERAL  COHRE.SPOy DENCE  a— 119 

SESSIONAL    PAPER  No     1 

Commission  du  Service  civil,  2  septembre  1921. 

Ciiicit  .MONSIEUR, — En  repunso  a  voire  lettre  du  28  juilk-t  relative  aux  rotraites 
eflFectuees  sous  I'einpive  de  la  Loi  de  vetraite  du  service  public  ct  ou  vous  declarez  que 
dans  plusieurs  arretes  niinistericl.s  ayant  trait  a  la  retraite  de  fonctionnaires  de  la 
Douane,  de  I'Accnse  et  des  Postes,  il  est  etabli  que  la  rcconiraandatiou  a  la  retraite  est 
faite  par  le  president  de  la  Commipsion  du  Service  civil,  je  dois  vous  aviser/[ue  les 
rapports  envoyes  par  la  Commission  du  Service  civil  au  sous-comite  du  conseil  de  la 
reorganisation  et  de  I'efficacite  ont  ete  signes  par  le  president  de  la  Commission  du 
Service  civil  agissant  officiellenient  au  nom  de  la  Commission  du  Service  civil,  et  que 
les  arretes  passes  en  fin  de  eompte  a  la  suite  du  rapport  du  sous-comite  du  conseil  de- 
vraient  etablir  que  la  rocommandation  vient  de  la  Commission  du  Service  civil  et  non 
pas  sculement  de  son  president. 

L'attention  du  bureau  du  (*onseil  i^rive  a  ete  attiree  sur  cette  aflFaire  et  j'aime  a 
(Toire  que  nous  n'aurons  plus  d'embarras  do  ce  chef. 

Quant  au  manque  apparent  d'uniformite  au  sujet  des  retraites  qui  se  produisent 
dans  le  service  public,  je  desire  declarer  que  si  certaines  retraites  ont  eu  lieu  a  la 
suite  du  rapport  du  sous-comite  du  conseil  de  la  reorganisation  et  de  I'efficacite  et 
beneficient  des  allocations  de  retraite  que  comporte  la  Loi  de  retraite  du  service  public, 
elles  n'ont  pas  lieu  en  realite  conformement  a  cette  loi  puisque  aucun  droit  d'appel 
n'est  autorise  et  que  par  ailleurs  la  loi  n'est  pas  respectee. 

Bien  a  vous, 

W.  FORAN,  secretaire. 
L'Auditeur  general. 


Bureau  de  i/Auditei  r.  10  septembre  1921. 

Cher  monsieur, — Je  ref:ois  votre  lettre  du  2  de  ce  niois  relativement  a  la  coutume 
etablie  pour  ce  qui  toucbe  aux  retraites  qui  se  produisent  sous  I'empire  de  la  Loi  de 
retraite  du  service  public. 

Si,  comme  vous  raffirmoz,  ces  rapports  adresses  au  conseil  sont  signes  seuloment 
par  le  president  de  la  commission,  les  dispositions  de  la  loi  ne  se  trouvent  pas  remplies 
car  la  loi  exigc,  dans  cliaque  cas,  le  rapport  ou  I'avis  de  la  Commission  du  Service 
civil,  car  il  est  bien  entendu  que  tout  acte  officiel  pose  par  la  Commission  a  ete  signe 
par  au  moins  deux  de  ses  membres.  Cette  entente  semblerait  otre  conforme  aux  faits 
si  Ton  tient  eompte  de  I'avis  forraule  par  le  sous-ministre  de  la  Justice  u  vous-meme 
le  30  novembre  1917. 

Quant  aux  retraites  efFectuees  a  la  suite  du  rapport  du  sous-comite  du  conseil  de 
la  reorganisation  et  de  I'efficacite  et  qui  ne  sont  pas  reellenient  autorisees  par  la  Loi 
de  retraite  du  service  public,  je  dois  declarer  que  ces  retraites  doivent  s'efFectuer  con- 
formement a  la  loi  si  I'on  veut  qu'elles  beneficient  des  allocations  recommandees.  II 
n'existe  aucune  autre  loi  qui  autorise  ces  allocations  et  aucun  vote  qui  permette  ces 
versements  si  ce  n'est  celui  prevu  par  la  loi. 

Comme  j'ai  chaque  jour  a  sanctionner  le  versement  de  ces  allocations  en  faveur 
de  fonctionnaires  retraites  en  m'appuyant  sur  la  recommandation  du  comite  auquel 
vous  faites  allusion,  il  est  essentiel,  pour  eviter  des  payements  illegaux,  que  I'on 
obeisse  aux  dispositions  de  la  Loi  de  retraite  du  service  public,  or  I'une  de  ces  disposi- 
tions est  a  I'eflfet  que  la  Commission  du  Service  civil  fasse  rapport  favorablement  pour 
chacun  d'eux. 

Je  suis,  Monsieur,  vutre  obeissant  serviteur, 

Wm  KEAENS,  A.G.  adj. 
Le  secretaire.  Commission  du  Service  civil. 


I 


12  GEORGE  V  SESSIONAL  PAPER  No.  1  A.  1922 

AUDITOR  GENERAL'S  REPORT 

1920-21 


PART  b 


APPROPRIATION  ACCOUNTS 


DETAILS  OF  EXPENDITURE  AND  REVENUE 


RAPPORT  DE  L'AUDITEUR  GENERAL 

1920-21 


PARTIE  b 


COMPTES  DES  CREDITS 


DETAIL  DES  DEFENSES  ET  DES  RECETTES 

l-lb 


b— 2 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Summary  of  Expenditure,  19!20-31— Sommaire  des  d^penses,  1920-21 


Service 


Expenditure 
Dfepenses 


Consolidated  Fund — Fbnds  cotisolide 


Administration  of  Justice... . 

Air  Board 

Arts  and  Agriculture 

Charges  of  Management 

Civil  Government 

Customs — 

Demobilization.  ? 

Dominion  Lands  and  Parks. 
Excise 


Fisheries 

Government  of  the  Northwest  Territories 

Government  of  the  Yukon  Territory 

Health 

Immigration  and  Colonization 

Indians 

Interest  on  Public  Debt 

Labour. 

Legislation 

Lighthouse  and  Coast  Service 

Mail  Subsidies  and  Steamship  Subventions 

Militia  and  Defence 

Mines  and  Geological  Survey 

Miscellaneous .h  .^rff-rX-A 

Naval  Service 

Ocean  and  River  Service 

Penitentiaries - 

Pensions 

Post  Office 

Premium  Discount  and  Exchange 

Public  Works — Income 

Public  Works— Coll.  of  Revenue 

Railways  and  Canals — Income 

Railways  and  Canals— Coll.  of  Revenue 

Royal  Canadian  Mounted  Police 

Scientific  Institutions 

Sinking  Funds 

Soldiers'  Civil  Re- Establishment 

Soldiers'  Land  Settlement 

Steamboat  Inspection 

Subsidies  to  Provinces 

Superannuation ■ 

Trade  and  Commerce 

Weights  and  Measures,  Gas  and  Electric  Light  Inspection. 


Capital 


Public  Works,  including  Marine  Department. 
Railwavs  and  Canals ■^. .  M.c 


Recapitulation — Recapitulation 


Consolidated  Fund. 
Capital 


$  cts. 


2.009, 

1,351, 

5,489, 

1,132, 

8,784, 

5,070, 

16.997, 

3,956, 

1,544, 

1,385, 

29, 

189, 

638, 

1,688, 

2,410. 

139.551, 

1,421, 

2,343, 

2,263. 

1,094, 

9,893, 

595, 

19,938. 

3.284, 

2,021, 

1,296, 

37,420, 

22,696, 

-   109, 

10,846, 

1,113, 

2,934, 

8,886, 

3,927. 

587, 

4,153, 

35, 174. 

3,454. 

97, 

11,490, 

689, 

2,035, 

406, 


239  81 
212  14 
384  26 
394  94 
177  54 
690  49 
543  99 
027  18 
511  78 
102  02 
145  71 
482  69 
677  50 
960  52 
072  61 
520  35 
968  70 
201  41 
118  21 
508  89 
862  87 
260  93 
768  24 
910  58 
929  89 
352  24 
750  75 
561  34 
713  36 
874  96 
876  10 
423  99 
458  20 
798  82 
892  08 
038  24 
787  79 
210  32 
703  64 
860  48 
570  14 
822  42 
379  85 


382,408,747  97 


27,559,808  90 
12,452.998  32 


40.012.807  22 


382,408.747  97 
40,012,807  22 


422,421,555  19 


APPROPRIATION  ACCOUNTS 


b— 3 


SESSIONAL  PAPER  No.   1 


Summary  of  Grant  and  Expenditures  under  Supply  Bills,  1920-21 
Sommairc  des  crC'dlts  et  des  d^penses  en  vertu  des  lois  des  subsides,  1920-21 


Service 


Administration  of  Justice 

Air  Board 

Arts  and  Agriculture 

Charges  of  Management 

Civil  Government — Salaries 

Civil  Government — Contingencies 

Customs 

Demobilization 

Dominion  Lands  and  Parks 

Excise 

Fisheries 

Government  of  the  N.  W.  Territories. 
Government  of  the  Yukon  Territory 

Health 

Immigration  and  Colonization 

Indians 

Labour 

Legislation 

Light hou.<?e  and  Coast  Service 

Mail  Susbidies  and  S.S.  Subventions  . . 

Militia  and  Defence 

Mines  and  Geological  Sui'\'ey 

Miscellaneous 

Naval  Service 

Ocean  and  River  Service 

Penitentiaries 

Pensions 

Post  Office — Outside  Service 

Public  Works — Capital 

Public  Work-s — Capital  (Marine)  — 

Public  Works — Income 

Public  Works — Coll.  of  Revenue — 

Railways  and  Canals — Capital 

Railways  and  Canals — Income 

Railways    and    Canals — Coll.  of  Rev. 

Royal  (Canadian  Mounted  Police 

Scientific  Institutions 

Soldiers'  Civil  Re-Establishment 

Soldiers'  Land  Settlement 

Steamboat  Inspection 

Superannuation 

Trade  and  Commerce 

Weights  and  Measures,  Gas  and  Elec 
trie  Light  Inspection , 


Grant 
Credits 


Unprovided  items,  as  per  Auditor 
General's  Report,  part  b,  page  3, 
1919-20 


99 

1,650 

6, 163 

988 

7,753 

1,913 

5, 195 

40, 332 

4,845 

1,713 

1,296 

38 

200 

727 

1,607, 

2,227, 

949, 

1,103, 

2,578, 

1,361, 

12,570, 

792, 

39.262, 

3,425, 

2,047, 

1,296, 

36,982, 

23,053, 

0,498, 

22,573, 

13,546, 

1,141, 

30,477, 

77,711, 

9,904, 

4,674, 

627, 

43,462, 

50,017, 

105, 

80, 

1,968, 


cts. 

,8.33  34 
,000  00 
,000  00 
,000  00 
,267  33 
,760  00 
,000  00 
,400  00 
,935  00 
,108  25 
,645  55 
,500  00 
,000  0(1 
,500  00 
, 190  00 
,948  00 
,000  00 
,121  79 
,675  00 
,  100  0( 
,751  2() 
,  100  0(; 
,592 
,500  Qb 
,000  00 
,600  00 
116  65 
964  00 
365  4S 
000  00 
103  G9 
700  00 
750  00 
885  83 
500  00 
0()()  40 
900  00 
064  33 
000  00 
470  00 
000  00 
319  82 


ExiH'nditure 
Depen.ses 


418,165  00 


165,380,905  8C 


1.250,303  73 


466.631,209  59 


67 

1,.351 

4,4.30 

991 

6,729 

1,755 

5,070 

16,976 

3,944 

1,544 

1,232 

29 

189 

638 

1,688, 

2,225, 

691, 

918, 

2,263, 

1,094, 

9,893, 

595, 

19, 186, 

3,2S4, 

2,021, 

1,296, 

36,778, 

22,696, 

5.411, 

20,603, 

10,537, 

1.113, 

11,521, 

2,3.32, 

8,873, 

3,927, 

587, 

35.174, 

3,454. 

97. 

80, 

1,891, 


cts. 

,484  34 
212  14 
,962  78 
770  31 
787  81 
,067  90 
690  49 
,729  04 
,009  16 
511  78 
,.582  72 
,145  71 
,482  69 
677  50 
960  52 
208  61 
258  17 
234  65 
118  21 
508  89 
862  87 
260  93 
420  57 
910  58 
929  89 
352  24 
127  59 
561  34 
143  74 
112  55 
9.58  86 
876  10 
880  63 
208  52 
974  77 
798  82 
892  0,*- 
787  79 
210  32 
703  64 
519  99 
866  5S 


See 
Part 


Vol  I 
Part  i 


406,379  85 


255,602,263  67 


L 

AA 

A 

F 


D 


K 
D 
O 
K 
K 
CC 
H 
I 

M 
N 
O 

zz 
p 
Q 


R 
O 
L 
F 

ss 

V 
O 
V 
V 

w 

W 

w 

X 
K 

YY 
Z 
O 
F 
ZZ 

zz 


Grant 
not  used 

Cy  red  its  non 
employes 


$       cts. 

32,739  44 

298,787  8(i 
1,7.32,037  22 


1,027 

162 

124 

23,355 

902 

173 

64 

9 

10 

88 

6 

2 

257 

201 

315 

266 

2,720, 

196, 

20,076, 

140, 

30, 

234, 

203, 

.    363, 

1,087, 

2,005, 

3,063, 

28, 

18,9.55, 

75,383, 

1,061, 

746, 

40, 

8,287, 

46,562, 

7, 


544  78 
, 109  02 
,309  51 
670  96 
628  34 
,977  29 
,062  83 
,3.54  29 
,517  31 
,822  50 
,974  89 
,825  1 
,741  83 
362  79 
5.56  79 
591  77 
198  48 
839  07 
182  15 
594  91 
534  24 
390  23 

989  on 

202  02 
221  74 
301  7S 
896  45 
082  97 
809  37 
994  13 
5.50  17 
267  .58 
082  31 
276  54 
789  68 
760  36 


78,495  09 
14,512  58 


210,322,651  44 


Grant 
exceeded 

Credits 
d6pas.'-6s 


$       cts. 
390  44 


3,770  31 
4,065  26 
3,410  92 


762  60 
5.380  82 


88,745  41 
145  72 

16,475  65 


43,310  15 

10  18 

5  49 

5,464  13 

234,142  47 

5,799  36 

35,414  33 

55,751  62 

259  07 

4,316  82 
31,024  94 

74  39 


519  99 

2,041  85 

2,727  43 


544,009  25 


1-lib 


b-4 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Summary  of  Expenditure  under  Special  Statutes 
Sonunaire  des  depenses  en  vertu  de  statute  sp^iaux 


Service 


Recapitulation 


Expenditure  under  Supply  Bills 

Expenditure  under  Special  Statutes. 


Administration  of  Justice 

Arts  and  Agriculture 

Charges  of  Management 

Civil  Government 

Demobilization 

Dominion  Lands  and  Parks 

Fishing  Bounty 

Indians 

Interest  on  Public  Debt 

Labour 

Legislation 

Miscellaneous 

Pensions 

Premium  Discount  and  Exchange 

Public  Works — Capital 

Public  Works — Income *. 

Railwaj's  and  Canals — Capital 

Railways  and  Canals — Income 

Railways  and  Canals — Collection  of  Revenue 

Sinking  Funds _. 

Subsidies  to  Provinces 

Superannuation 

Trade  and  Commerce — Bounties 


Expenditure 
D6penses 


1.941, 

1,058, 

140, 

299, 

20, 

11, 

152, 

184, 

139,551, 

730, 

1,424, 

752, 

642, 

109, 

1,545, 

308, 

931, 

602. 

12, 

4,153, 

11,490, 

609, 

143, 


cts. 

755  47 
421  48 
624  63 
321  83 
814  95 
958  02 

519  30 
804  00 

520  35 
710  53 
966  76 
347  67 
623  16 
713  36 
552  61 
916  10 
117  69 
215  47 
483  43 
038  24 
860  48 
050  15 
955  84 


166,819,291  52 


255,602,263  67 
166,819,291  52 


422,421,555  19 


APPROPRIATION  ACCOUNTS 


5— b 


SESSIONAL   PAPER  No.   1 


Summary  of  Expenditure  by  Departments,  1920-21 
Sommaire  des  d<!pen8es  par  minlsttres,  1920-21 


Departments 
Service 


See 
Part 


Voir 
Partie 


Capital 
Fonda 


Consolidated 
Fund 

Fonds 
consolide 


Total 


Agriculture 

Air  Board 

Archives 

Auditor  General's  OflBce 

Board  of  Commerce 

Civil  Service  Commission 

Conservation  Commission 

Customs  and  Inland  Revenue 

External  Affairs 

Finance 

Governor  General's  Secretary's  Office 

Health 

High  Commissioner's  Office,  London. 

Immigration  and  Colonization 

Indian  Affairs 

Insurance 

Interior 

Justice 

Labour 

Legislation 

Marine  and  Fisheries 

Militia  and  Defence 

M  ines 

Naval  Service 

Overseas  Military  Forces  of  Canada.. 

Patents  and  Copyrights 

Post  Office 

Printing  and  Stationery 

Privy  Council  Office 

Public  Works 

Purchasing  Commission 

Railways  and  Canals 

Royal  Canadian  Mounted  Police 

Secretary  of  State 

Soldiers'  Civil  Re-Establishment 

Soldiers'  Land  Settlement 

Trade  and  Commerce 


A 
AA 

B 
BB 
ZZ 

C 
CC 

D 

E 

F 

G 
GO 

F 

H 

I 

J 

K 

L 

M 

N 

O 

P 

Q 

R 

P 

S 

SS 

T 

U 

V 

F 

W 

X 

Y 
YY 

Z 
ZZ 


20,603,112  55 


6,956,696  35 
i2,' 452 ,998  32 


G,537, 

1,686, 

189, 

304, 

70, 

524, 

153, 

8,588, 

512, 

197,933, 

153, 

887, 

115, 

2,442, 

2,775, 

114, 

6,736, 

3,981, 

1,632, 

2,457, 

6,911, 

27,522, 

1.063, 

3,652, 

1, 

230, 

29.123, 

376, 

60, 

14,575, 

72, 

12,672, 

3,974, 

6.59, 

36,272, 

3.757, 

3.683, 


cts. 

346  50 
893  42 
851  47 
209  73 
798  13 
645  38 
191  74 
821  22 
247  83 
342  08 
980  37 
126  76 
938  99 
244  64 
131  94 
030  28 
540  K 
173  52 
089  9 
284  00 
571  94 
910  7r, 
728  56 
288  97 
749  90 
111  97 
701  4-J 
117  51 
484  OS 
728  17 
499  5f' 
683  50 

758  or 

952  07 
216  1: 
661  27 
695  74 


6,537, 

1,086, 

189, 

304, 

70, 

524, 

1.53, 

8,588, 

512, 

197,933, 

153, 

887, 

115, 

2,442, 

2,775, 

114, 

6,736, 

3,981, 

1,632, 

2,457, 

27,514, 

27,. 522, 

1,063, 

3,652. 

1. 

230, 

29,123, 

376, 

60, 

21,532, 

72, 

25,125, 

3,974, 

659, 

36,272. 

3.757. 

3.683, 


cts. 

346  50 
S93  42 
851  47 
209  73 
798  13 
045  38 
191  74 
821  22 
247  83 
342  08 
980  37 
126  76 
938  99 
244  64 
131  94 
030  28 
MO  19 
173  52 
089  97 
284  00 
684  49 
910  75 
728  56 
288  97 
749  99 
111  97 
701  44 
117  51 
484  08 
424  52 
499  59 
681  82 
758  09 
952  07 
216  17 
661  27 
695  74 


40,012,807  22 


382,408,747  97 


422,421,5.55  19 


6— b 


AUDITOR  GENERAUS  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Administration  of  Justice 
Administration  de  la  Justice 


Under  Supply  Bill — En  vertu  de  la  loi  des  subsides 
Supreme  Court  of  Canada — 

Contingencies    and    disbursements,     salaries    of 
ofBcers,    (sheriffs,    etc.).    books,    magazines, 

etc.,  for  judges  not  exceeding  $300 

Law  books,  and  books  for  reference  for  library 

and  bindirg  same 

Printing,  binding  and  distributing  Supreme  Court 

Reports 

Exchequer  Court  of  Canada — 

Contingencies — Judges'     travelling    expenses,    re 
muneration  to  sheriffs,  etc.,  printing  and  sta- 
tionery, etc.,  and  §150  for  judges'  books  — 
Miscellaneous    expenses.     Exchequer     Court    in 

Admiralty 

Printing,    binding    and    distributing    Exchequer 

Court  Reports 

To  help  defray  expenses  of  publishing  digest  of 
Exchequer    Court    Reports,    Vol.    1    to    19, 

inclusive 

Salar>'  of  Marshal  in  Admiralty,  Quebec 

Living  allowance  for  Judge  of  Atlin  District,  B.C 

Miscellaneous  expenditure 

Salary  of  purchasing  agent 

Office  expenses  of  purchasing  agent 

Yukon  Territory 

To  provide  annual  fee  to  O.  M.  Biggar,  K.C.,  for 
professional  services 


Grant 
Credits 


$     cts. 

7,500  00 
8,000  00 
4,500  00 

6,000  00 

500  00 

1..500  00 


500  00 

333  34 

1,200  00 

10,000  00 

3,500  00 

2,000  00 

44,300  00 

10,000  00 


99,833  34 


Expenditure 
Depenses 


S     cts. 


20, 000  00 


6,717  84 


333  34 
1,200  00 

!•    15,890  44 

22,467  29 

875  43 


67,484  34 


Grant 
not  used 


Credits  non 
utilises 


$     cts. 


1,282  16 


500  00 


21,832  71 
9,124  57 


32,739  44 


Grant 
exceeded 

Credits 
depasses 


$     cts. 


390  44 


390  44 


Administration  of  Justice 
Administration  de  la  Justice 

Expenditure 
Depenses 

Administration  of  Justice 
Administration  de  !a  Justice 

Expenditure 
Depenses 

Under   Special   Statutes 
En  vertu  de  statuts  speciaux 

•S       cts. 

70,000  00 

22,483  37 
211  55 

43,500  00 
109,500  00 
334,426  56 

28,248  20 

87, 137  21 

326,699  49 

21,366  40 

59,916  65 

500  00 

33,583  33 

5,412  33 

26,500  00 

34,2.50  00 

500  00 

28,177  35 

9,502  28 

$  cts. 
1,241,914  72 

Province  of  Manitoba — 

39,750  00 

Salaries  of  Judges 

King's  Bench              

51,983  80 

42,750  00 

6,862  55 

Judges  in  Admiralty 

Province  of  Prince  Edward  Island — 

Travelling  allowances  of  Judges  in 
Admiralty 

24,625  00 

County  Courts 

14,250  00 

Province  of  Ontario — 

Travelling  allowances 

778  75 

Supreme  — Appellate  Division. . . . 
High  Court  Division 

Province  of  British  Columbia — 

43,500  00 

Countv  Courts 

Supreme  Court 

47.833  30 

Travelling  allowances.        .   . 

Countv  Courts            

61,750  00 

Province  of  Quebec — 

Travelling  allowances 

19.780  15 

King's  Bench 

Province  of  Saskatchewan — 

Court  of  Appeal 

Superior  Court 

33,530  68 

52,000  00 

Province  of  Nova  Scotia — 

District  Courts .'.... 

77,080  56 

Supreme  Court 

Travelling  allowances 

14,716  55 

Divorce 

Province  of  Alberta — 

Supreme  Court 

County  Courts 

76.916  69 

Travelling  allowances    . . 

District    Courts  . .         

49,932  75 

22,883  35 

Court  of  Appeal 

Yukon  Territory — 
Territorial  Court 

King's  Bench 

5,916  62 

Divorce  Court 

Police  Court — Whitehorse 

0.  M,  Biggar,  K.C 

4,000  00 

County  Courts 

9,000  00 

1   Q41   7^=^  m 

Carried  forward 

1,241,914  72 

APPROPRIATION  ACCOUNTS 


b— 7 


SESSIONAL  PAPER  No,   1 


Administration  of  Justice 
Administration  de  la  Justice 

Grant 

Cr6dits 

Expenditure 
D6pensos 

Grant 
not  used 

CrMits  non 
utilisds 

Grant 
exceeded 

Credits 
d6pas86s 

Summarij — Sommaire 
Under  Statute                

$     cts. 

$     cts. 

1.941,7.55  47 
67,484  34 

S     cts. 

S     cts. 

Under  Supply  Bills                        

2,009,239  81 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ort  dte  v6rifi6s  sous  ma  direction  et  ils  sont  exacts. 
Examined — V6rifi6s  par 

A.  H.  Brown  (Statute)  (En  vertu  du  la  loi)  E.  D.  SUTHERLAND, 

Wm.  Kearns  (Supply  Bill)  (En  vertu  de  la  loi  des  subsidies)  Auditor  General. 


Air  Board 
Commission  de  I'Air 

Grant 
Credits 

Expenditure 
D6pense3 

Grant 
not  used 

Credits  non 
utilis6s 

Grant 
exceeded 

Credits 
d^pass^s 

Civil  Aviation 

$     cts. 
850,000  00 
800.000  00 

$     cts. 
625,492  01 
725,720  13 

$     cts. 

224,507  99 
74,279  87 

$     cts. 

Military  Appropriation 

1,650,000  00 

1,351,212  14 

298.787  86 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi6s  sous  ma  direction  et  ils  sont  exacts. 


Examined — Vdrifics  par  - 
E.  S.  Johnson. 


E.  D.  SUTHERLAND, 

Auditor  General. 


Arts  and  Agriculture 
Arts  et  Agriculture 


Grant 
Credits 


Expenditure 
D^penses 


Grant 

not  used 

Credits  non 
utilises 


Grant 
exceeded 

Credits 
d6pass68 


Arts    atid    Agriculture 

Administration  of  the  Agricultural  Instruction  Act... . 

Assistance  in  transportation  of  live  stock,  hay,  and 
haying  outfits  in  drought  areas  of  the  Western 
Provinces 

Cold  Storage  warehouses 

Dairying  Industries 

Destructive  Insect  and  Pest  Act 

Kntoniolopy,  Branch  of 

Experimental  Farms 

Establishment  of  an  Experimental  Station  at  Swift 
Current,  Sask 

Fruit  Branch 

Health  of  Animals 

International  Institute  of  Agriculture 

Live  Stock  Industry 

Meat  and  Canned  Foods  Act 

Publications  Branch 

Seed  Act 

I  or  purchase  of  seed  grain 


$     cts. 
15,000  00 


350,000  00 

25,000  00 

165,000  00 

170,000  00 

18,000  00 

,200,000  00 

15,000  00 
140,000  00 
800,000  00 

10,000  00 
975,000  00 
.520,000  00 

35,000  00 
225,000  00 
,500,000  00 


S     cts. 
8,814  19 


309,942  54 

4,920  00 

154,570  31 

156,483  .55 

17,977  20 

,197,350  88 

7,071  10 
121,808  88 
793,518  85 

9, 183  44 

921,8.35  49 

492,447  42 

30, 388  90 

206,650  03 


$     cts. 
8,185  81 


40.057  46 
20.080  00 
10,429  69 
13.516  45 
22  80 
2,649  12 

7,928  90 

18,191  12 

6,481  15 

816  56 

.53,164  51 

27,, 5,52  58 

4,611   10 

18,349  97 

1.500.000  00 


Under  Statute 
Agricultural  Instruction  Act 


6.163.000  00 


4,430,962  78 
1,058,421  48 


1,732,037  22 


5, 489.. 384  26 


$     cts. 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  verifies  sous  ma  direction  et  ils  sont  exacts. 
Examined — V6rifi6s  par 
E.  S.  Johnston. 


E.  D.  SUTHERLAND. 
Auditor  General. 


b— 8 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Charges  of  Management 
Frais  d'administration 


Offices  of  Assistant  Receivers  General  and  Coimtrj' 

Savings  Banks — 

Salaries. 

Contingencies 

Printing  Dominion  Notes 

Printing,  advertising,  inspection,  etc 

Commission  for  paj'ment  of  interest  on  Public  Debt, 

etc 

Brokerage  on  purchase  of  Sinking  Funds 

English  bill  stamps,  etc 

Clerical  assistance  re  War  Loan  bonds 


Under  Statute 

Administration  of  the  Currency  Act 

Charges  of  Management — Loan  Account. 


Grant 
Credits 


S     cts. 


90,000  00 

22,000  00 

400,000  00 

120,000  00 

80,000  00 

7,000  00 

3,000  00 

266,000  00 


988,000  00 


Expenditure 
D6penses 


S     cts, 


62,118,33 

57,688  34 

399,968  75 

119,073  66 

74,250  70 

10,772  63 

2,707  85 

265, 190  05 


991,770  31 


604  10 
140,020  53 


140,624  63 


Grant 
not  used 


Credits  non 
utilises 


S     cts. 


27,881  67 


31  25 
926  34 

5,750  30 


292  15 
809  95 


35,691  66 


Grant 
exceeded 

Credits 


$     cts. 


35,688  34 


3,772  63 


i 


39,460  97 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi6s  sous  ma  direction  et  ils  sont  exacts. 
Examined — Verifies  par  E. 

J.  S.  Stevenson. 


( 


D.  SUTHERLAND, 

Auditor  General. 


Civil  Government 
Gouvernement  civil 


Under  Supply  Bill — En  vertu  de  la  loi  des  subsides 

Agriculture:  Salaries. 

"  Contingencies 

Air  Board:  Salaries 

"  Contingencies 

Archives:  Salaries 

"  Contingencies 

Auditor  General's  Office:  Salaries — 

"  "  Contingencies 

Civil  Service  Commission:  Salaries. 

"  "  Contingencies 

Conservation  Commission:  Salaries 

Customs  and  Inland  Revenue:  Salaries 

"  "  Contingencies 

External  Affairs:  Salaries 

"  Contingencies 

Finance:  Salaries 

"         Contingencies 

Governor  General's  Secretary's  office:  Salaries.. . ._. . . 
"  "  "         Contingencies, 

Health:  Salaries 

"         Contingencies 

High  Commissioner's  Office:  Salaries 

"  "  Contingencies 

Immigration  and  Colonization :  Salaries 

"  "  Contingencies 

Indian  Affairs:  Salaries 

"  Contingencies : 

Insurance:  Salaries 

"  Contingencies 

Interior:  Salaries 

"  Contingencies 

Justice:  Salaries 

"        Contingencies 

Labour:  Salaries 

"        Contingencies 


Carried  forward 5, 424,844  33  4, 712,021  58 


Grant 
Credits 


484, 

150, 
50, 
50, 
61, 
11, 

168. 
34. 

144, 

368, 
43. 

621, 
68, 
58, 
56, 

374, 
.50, 
32, 
66! 

139, 
84, 
25, 
70. 

145, 
50, 

134, 

19, 

51, 

43 

,221 

'152! 

176 
34 

124 
55 


$  cts. 

000  00 
000  00 
000  00 
000  00 
437  50 
000  00 
400  00 
000  00 
01. T  00 
270  00 
450  00 
708  33 
000  00 
045  00 
000  00 
290  00 
000  00 
720  00 
600  00 
597  50 
860  00 
9.50  00 
586  00 
052  50 
000  00 
175  00 
000  00 
405  00 
000  00 
000  00 
500  00 
145  00 
000  00 
637  50 
000  00 


Expenditure 

Depenses 


$  cts. 

447,115  15 

139,186  60 

34,369  27 

38.069  22 
61,636  13 

9,409  72 

163,740  44 

33,9.39  49 

103,540  33 

366,965  10 

.39,767  70 

444,283  41 

34,617  67 

60,. 527  25 

32,961  78 

147,025  .57 

47.047  01 

32.070  51 
66,743  91 

101,687  98 
64,115  77 
25,150  30 
76,377  82 

146,436  88 
47,770  96 

124,574  02 

21,923  30 

43,560  00 

41,719  95 

,217,716  87 

140,241  86 

172,302  13 
32,961  19 
97,512  60 
54,953  69 


Grant 
not  used 

Credits  non 
utilises 


$     cts. 


36,884 
10,813 
15,6.30 
11,930 


1.590 

4.6.59 

60 

40,474 

1,304 

3,682 

177,424 

33,382 


23,038 

227,264 

2,952 

649 


37,909 

20, 744 

799 

208 


2.229 
9,600 


7,845 
1.280 
3,283 

12,258 
3,842 
1,038 

27,124 
46 


Grant 
exceeded 

Credits 
depassfia 


$     cts. 


198  63 


2,482  25 

143  91 

1,384  38 
2,923  30 


719,955  22         7,132  47 


A 1^ PROPRIA Tl ON  AVCO UN TS 


b— 9 


SESSIONAL   PAPER  No.   1 


Civil  (Jovernment 
Gouvernemcnt  civil 


Under  Supply  Bill — En  vertu  de  la  loi  des  subsides 
Concluded 

Brought  forward 

Marino:  Salaries 

"         T'ontinKonciea 

Militia:  Salaries 

"        Contingencies 

Mines:  Salaries 

"      Contingencies 

Naval  Service:  Salaries 

"  Contingencies 

Patents  and  Copyrights:  Salaries 

"  Contingencies 

Post  Office:  Salaries 

"  Contingencies 

Printing  and  Stationery:  Salaries 

"  "  Contingencies 

Privy  Council:  Salaries 

"  Contingencies 

Public  Works:  Salaries 

"  Contingencies 

Railways  and  Canals:  Salaries 

"  Contingencies 

Royal  C.  M.  Police:  Salaries 

"  Contingencies 

Secretary  of  State:  Salaries 

"  Contingencies 

Soldiers'  Civil  Re-Establishment:  Salaries 

"  "  Contingencies 

Trade  and  Commerce:  Salaries 

"  "  Contingencies 


Grant 
CrMits 


$  cts. 


5,424, 

231, 
.59, 

216, 
19, 

446, 
6, 

272, 
.50, 

126, 

.3.5, 

1,008, 

173, 
71, 
13. 
50, 
10, 

583, 
79, 

194, 
28, 
34, 
13, 

109, 
27, 
60, 
10, 

291, 
22, 


844  33 
810  00 
000  00 
650  00 
500  00 
082  .50 
000  00 
340  00 
000  00 
467  00 
000  00 
020  00 
000  00 
825  00 
450  00 
500  00 
000  00 
120  00 
000  00 
162  50 
000  00 
837  50 
000  00 
035  00 
000  00 
700  00 
000  00 
089  50 
000  00 


Expenditure 
D6penscs 


$  cts. 

,712.021  .58 

231,810  00 
58.670  65 

202,111  43 
19,843  71 

3.59,. 580  46 
3,769  66 

218,619  23 
46,227  01 

124,148  14 
28,664  85 

904,197  49 

170,626  06 

60,926  51 

12,883  03 

40,487  81 

8,797  90 

537,271  87 
78,. 592  15 

180,285  40 
26,627  97 
.32,863  32 
5,554  24 
85,. 587  .52 
25,272  .39 
29,021  95 
106  08 

259,860  14 
20,367  13 


9,667,0.33  33  8,484,855  71  1,189,653  80 


Grant 
not  used 


Credits  non 
utilises 


$  cts. 
719,9.55  22 


329  35 
14,. 538  57 


87, 102  04 
2.230  34 

.53.720  77 
3,772  96 
2,318  86 
6,335  15 
103,822  51 
2,373  94 

10,898  49 
566  97 

10,012  19 
1,202  10 

45,848  13 
407  85 

13,877  10 
1 , 372' 03 
1,974  18 
7,445  76 

23,447  48 
1.727  61 

31,678  05 
9,8.33  92 

31,229  .36 
1,632  87 


Grant 
exceeded 

Credits 
d6passes 

$     cts. 

7.132  47 


.343  71 


7,476  18 


Civil  Government— Couvernemcnt  civil 


Expenditure 
Depcnses 


Salaries  under  Special  Statutes — Appointements  en  vertu  d'un  stafuts  spicial 

Governor  General  of  Canada 

High  Commissioner  for  Canada,  London 

Lieutenant  Governor — Ontario 

"  Quebec 

"  N'ova  Scotia 

"  New  Brunswick 

"  Prince  Edward  Island 

"  Manitoba 

"  Saskatchewan 

"  Alberta 

"  British  Columbia » 

Ministers,  18 

Under-Secretary — Militia  and  Defence 

Governor  General's  SerTotary 

Parliamentary  Under-Secretary  of  State  for  External  Affairs 

Auditor  General 

Superintendent  of  Insurance 


Salaries  under  Supply  Bill. 
SaUunes  under  St^ituto 


Summary — Sommaire 


Contingencies. 


S  cts. 
48.666  66 
9,999  96 
9, 166  67 
10,000  00 
9,000  00 
9,000  00 
7.000  00 
9,000  00 
9,000  00 
9,000  00 
8,709  67 
145.341  28 
1,.370  95 
2,400  00 
1,666  64 
5,000  GO 
5.000  00 


299,. 321  83 


6,729,787  81 
299.. 321  83 


7,029,109  64 
1,7.55.067  90 


8,784.177  54 


These  accounts  have  been  examined  under  my  direction  and  atc  correct. 
Ces  comptes  ont  ^tc  verifies  sous  ma  direction,  et  ils  sont  exacts. 
Examined— V6rifi6s  par,  E.    D.   SUTHERIAND, 

A.  H.  Brown  (.Salaries)  (Appointements).  Auditor  General. 

J.  S.  Stf.vexson  (Contingencies)  (D^penses  casuelle). 


b— 10 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Customs— Douaues 

Grant 
Credits 

E.xpenditure 
D6penses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
depass6s 

Salaries  and  contingencies  of  the  several  ports  in  the 
Dominion 

$     cts. 

4,250,000  00 

500,000  00 
240,000  00 

195,000  00 
10,000  00 

S     cts. 

4,146,410  28 

485,397  82 
239,993  00 

194,627  62 
4,261  77 

1     cts. 

103,589  72 

14,602  18 
7  00 

372  38 
5,738  23 

$     eta. 

Salaries  and  travelling  expenses  of  inspectors  of  ports 

and  other  officers,  etc.,  Board  of  Customs 

Miscellaneous  printing  and  stationery 

Expenses  of  maintenance  of   Revenue  Cruisers  and 
Preventive  Service 

Secret  Preventive  Service — Dept.  of  Justice 

5,195,000  00 

5,070,690  49 

124,309  51 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  v6rifi6s  sous  my  direction,  et  ils  sont  exacts. 


Examined — Verifies  par 
J.  W.  Reid. 


E.    D.   SUTHERLAND, 

Auditor  General. 


Demobilization— Demobilisation 

Grant 
Credits 

Expenditure 
Depenses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
depasses 

Archives 

S     cts. 

27,000  CO 

42,000  00 

2.50,000  00 

117,500  00 

28,505,900  00 

9,745,000  00 

240,000  00 

1,250,000  00 

50.000  00 

105,000  00 

S     cts. 

22,719  87 

41,950  39 

244,575  03 

81,019  90 

12,980,207  21 

3,249,557  24 

239,329  46 

1,172,877  30 

42,895  42 

73,087  75 

S     cts. 

4,280  13 

49  61 

5,424  97 

36,480  10 

15,525,692  79 

6,495,442  76 

670  54 

77,122  70 

7,104  58 

31,912  25 

S       Ct8. 

Auditor  General's  Office 

Immigration  and  Colonization 

Justice 

Militia  and  Defence 

Militia  and  Defence — Services  overseas 

Naval  Service 

Public  Works 

Secretary  of  State 

Trade  and  Commerce 

Less  refunds  of  previous  year's  expenditure — 
Agriculture 

40,. 332. 400  00 

18,148,219  57 

16,379  28 

281  63 

1,426  71 

4,987  50 

204  16 

46  75 

45,695  93 

299,546  54 

802,922  03 

22,184,180  43 

16,379  28 

281  63 

1,426  71 

4,987  50 

204  16 

46  75 

45,695  93 

299,546  54 

802,922  03 

Canadian  Munition  Resources  Commission 

Dominion  Police 

External  Affairs 

Finance •. 

Immigration  and  Colonization 

Militia  and  Defence 

Naval  Service 

Trade  and  Commerce 

Under  Statute — 

Exchequer  Court  Award — Public  Works 

40,332  400  00 

16,976,729  04 
20,814  95 

23,355,670  96 

I 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  etfe  verifies  sous  ma  direction  et  ils  sont  exacts. 


E.   D.   SUTHERLAND. 

Auditor  General. 


APPROPRIATION  ACCOUNTS 


b— 11 


SESSIONAL   PAPER  No.   1 


Dominion  Lands  and  Tarlis 
Terros  ct  pares  Kd^raux 


Grant 
Cr6dits 


Expenditure 
Dfpenscs 


Grant 
not  used 

Crddits  non 
utilises 


Grant 
exceeded 

Credits 
d6pa.s868 


Salaries  of  Dominion  Lands — outside  service 

Contingencies 

Surveys  of  Dominion  lands,  etc 

Fees  of  the  Board  of  Examiners  for  Dominion  Land 
Surveyors 

Fees  of  Mr.  J.  A.  Cote  as  Secretary  of  the  Board  of 
Examiners  for  Dominion  Land  Surveyors 

To  assist  in  publishing  the  transactions  of  the  Associa- 
tion of  Dominion  Land  Sui-veyors 

Protection  of  timber,  etc 

Grant  to  the  Canadian  Forestry  Association 

Surveys  and  investigations  of  water  and  power  re- 
sources  

Expenses  of  Dominion  Power  Board 

Surveys  and  inspections  in  connection  with  the  Irri- 
gation Act 

Western  Canada  Irrigation  Association — grant  to 

Cyrus  Hills  Water  Users'  Association — grant 

Canadian  National  Parks 

Northwest  Game  and  Migratory  Bird  Act 

Reindeer  and  Musk-Ox  Commission 

Maps,  plans,  etc 

Cost  of  Litigation  and  legal  expenses 

Ordnance  lands,  salaries  and  expenses 

Grant  to  Alpine  Club  of  Canada 

Reclamation  of  Dominion  lands  by  drainage 

Amount  required  to  meet  uncollected  portion  of  ad- 
vances of  Seed  Grain  made  in  the  Western  Prov- 
inces by  the  Chartered  Banks  to  holders  of  un- 
patented Dominion  lands,  etc 

Land  for  water-power  purposes,  and  to  pay  compensa- 
tion to  entrants,  etc.,  in  accordance  with  Sections 
of  the  Dominion  Water  Power  Act 

To  refund  to  James  Smith  the  amount  paid  for  pur- 
chase of_  land  in  Township  56,  Range  23,  west  of 
4th  meridian 

Under  Statute —  — — — 

Exchequer  Court  Award — Cancellation  of  Coal 

Arinint:  leases 


$  cts. 
460,000  00 
260,000  00 
700,000  00 

2,100  00 

275  00 

125  00 

862.000  00 

7,000  00 

271,000  00 
25.000  00 

477,000  00 

1,000  00 

250  00 

731,000  00 

48,000  00 

15,000  00 

105,700  00 

10,000  00 

1,.595  00 

1,000  00 

252,000  00 


585,000  00 
30,000  00 

890  no 


$  cts. 
4.59,748  .34 
249,601  .34 
085,013  00 


1,908  29 


125  00 

862,757  35 

7,000  00 

245,. 579  89 
0,208  32 

441,114  19 

1,000  00 

250  00 

731,005  15 

47,999  60 

1,266  58 

72,840  83 

9,996  23 

1,278  13 

1,000  00 

92,426  92 


25,000  00 
890  00 


4,845,935  GO 


3,944,069  16 
11,9.58  02 


$     cts. 

251  66 

10,398  66 

14,987  00 


400  71 


25,420  11 
18,791  68 

35.885  81 


0  40 
13,733  42 
32,8.59  17 

3  77 
316  87 

159,573  08 


585,000  00 
5,000  00 


902,628  34 


$     cts. 


757  35 


15 


762  50 


These  accounts  have  been  examined  under  my  direction,  and  are  correct. 
Ces  comptes  ont  6;6  v6iifi6s  sous  ma  direction,  et  ils  sont  exacts. 
Examined— V6iif=6?  par  E.  D.  SUTHERLAND, 

J.  W.  Reid.  Auditor  General. 


Excise — Accise 


Salaries  of  officers  and  Inspectors  of  Excise 

Extra  duty-pay  at  large  distilleries  and  other  large 

factories 

Duty-pay  to  officers  serving  longer  hours  at  other  than 

special  survey 

Travelling  expenses,  rent,  fuel,  etc 

War  tax,  stamps,  salaries,  etc 

Stamps  for  imported  and  Canadian  tobacco 

Preventive  Service — 

Salaries 

Continaiencies 

Minor  Revenue  Expenditure 

Methylated  spirits  to  manufacturers 


Grant 
er6dits 


?     cts. 
497,608  25 

15,000  00 

2,000  00 
125.000  00 
375,000  00 
170,000  00 

110.000  00 

18,000  00 

500  00 

400,000  00 


1,713,108  25 


Expenditure 
D6penses 


$     cts. 
502,989  07 


123.959  69 
3.56,871  29 
126,295  18 

56,234  44 

17,278  90 

21  15 

360,862  06 


1,M4,511  78 


Grant 
not  used 


Credits  non 
utilises 


S  cts. 


15.000  00 

2,000  00 

1,040  31 

18,128  71 

43,704  82 

53,765  56 
721  10 
478  85 

.39. 137  94 


173.977  29 


Grant 
exceeded 

Credits 
d^pass^s 


$     cts. 
5,380  82 


5.380  82 


These  accounts  have  been  examined  under  my  direction  and  are  correct. . 
Ces  comptes  ont  et6  v6rifi63  sous  ma  direction  et  ils  sont  exacts. 
Examined — V6rifi6s  par  E.  D. 

J.  W.  Reid. 


SUTHERLAND, 

Auditor  General. 


b— 12 


AUDITOR  GE2fERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Government  of  the  Northwest  Territories 
Gouvernement  des  Territoires  du  Xord-Ouest 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
dfepassfes 


Salary  of  Accountant ■ 

Salary  of  Secretary 

Schools 

Relief  to  destitute 

Miscellaneous 

Exploration 

Improvements  to  road  between  Fitzgerald  and  Fort 
Smith,  N.  W.  Territories 


S     cts 

300  00 

300  GO 

3,0C0  00 

1,900  00 

1,500  00 

30,000  00 

1,500  00 


$     cts. 

300  00 

300  00 

1,600  00 

888  42 

1,458  03 

24,599  26 


S     cts. 


1,400  00 

1.011  58 

41  97 

5,400  74 

1,500  00 


$     cts. 


38,500  00       29,145  71         9,354  29 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  verifies  sous  ma  direction  et  ils  sont  exacts. 


Examined — Verifies  par 
J.  W.  Reid. 


E.  D.  SUTHERLAND, 
Auditor  General. 


Government  of  the  Yukon  Territory 
Gouvernement  du  Territoire  du  Yukon 

Grant 

Credits 

Expenditure 
Depenses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
depassds 

Salaries  and  expenses  connected  with  the  administra- 

$     cts. 

70,000  00 
90,000  00 

40,000  00 

$     cts. 

59,482  69 
90,000  00 

40,000  00 

S     cts. 
10,517  31 

$     cts. 

Grant  to  the  Local  Council 

Grant  to  the  Local  Council  for  maintenance  and  re- 
pairs to  roads 

200,000  00 

189,482  69 

10,517  31 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi6s  sous  ma  direction  et  ils  sont  exacts. 


Examined — Verifies  par 
J.  W.  Reid. 


E.  D.  SUTHERLAND, 

Auditor  General. 


Health— Sant€  publique 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Adulteration  of  food  and  the  administration  of  the  Act. 

Housing,  salaries  and  seneral  expenses 

Immigration  and  medical  inspection 

Marine  Hospitals 

Pollution  of  boundary  waters 

Proprietary  or  patent  medicines 

Quarantine 

Research,   maintenance,   replacements,   supplies  and 

assistance  for  a  research  laboratory 

Venereal  diseases 


S  cts. 

90,000  OC 
15,000  00 
50,000  CO 
85,000  00 
5.000  00 
10,000  00 
262.500  00 

10,000  00 
200,000  00 


$  cts. 

59,859  72 

9,0.36,99 

44.257  25 

77,545  60 


3,875  01 
262,498  11 


181,604  82 


S     cts. 

30,140  28 
5,963  01 
5,742  75 
7,454  40 
5,000  00 
6, 124  99 
1  89 

10,000  00 
18,395  18 


727,500  00 


638,677  50 


88,822  50 


$     cts. 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  verifies  sous  ma  direction  et  ils  sont  exacts. 


Examined — Verifies  par 
J.  W.  Reid. 


E.  D.  SUTHERLAND, 

Auditor  General. 


APPROPRIATION  ACCOUNTS 


b— 13 


SESSIONAL  PAPER  No.   1 


Immigration  and  Colonization 
Immigration  ct  Colonization 


Grant 
Credits 


Expenditure 
D6penscs 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Orbits 
ddpassds 


Salaries  of  agents  and  employees  (Outside  Service) .... 
Contingencies    in     Canadian,     British    and     foreign 

agencies  and  general 

Exhibitions 

Imperial  Institute 

Chinese  Immigration — salaries  and  contingencies 

Relief  of  Distressed  Canadians  in  countries  other  than 

United  States 

Yearly  payment  on  cost  of  Immigration  baggage  shed 

at  Port  of  St.  John,  N.B 


$     cts. 

550,000  00 

920,000  00 

85,000  00 

5, 190  00 

32,000  00 

6,000  00 

9,000  00 


S     cts. 

548.579  13 

1,001,383  10 

92,362  31 

3,4.50  .34 

30,201  25 

4,179  56 

8,804  83 


$     cts. 
1,420  87 


1.7.39  66 
1,798  75 

1,820  44 

195  17 


1,607,190  00 


1,688,960  52 


6,974  89 


$       Ct8. 


81,383  10 
7.362,31 


J,  745  41 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi68  sous  ma  direction  et  ils  sont  exacts. 


Examined — V6rifi63  par 
J.  W.  Reid. 


E.  D.  SUTHERLAND, 

Auditor  General. 


Indians — Sauvages 

Grant 
Credits 

Expenditure 
D^penses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
d^passes 

Ontario  and  Quebec 

$     cts. 

105,275  00 

575,699  00 

48,300  00 

22,284  00 

3,725  00 

210,750  00 

16,500  00 

133.000  00 

1,112.415  00 

S     cts. 

105.420  72 

575.696  40 

46,083  19 

22,278  27 

3.722  70 

210.739  34 

15,919  04 

132,999  32 

1,112,409  63 

$     cts. 

S     cts. 
145  72 

Manitoba.  Saskatchewan,  Alberta  and  North  West 
Territories 

2  60 

2,216  81 

5  73 

2  30 

10  66 

580  96 

68 

5  37 

Nova  Scotia 

New  Brunswick 

Prince  Edward  Island 

British  Columbia 

Yukon  Territory 

General 

Indian  Education 

Under  Statute — En  vertu  de  la  lot 
Indian  Annuities 

2,227.948  00 

2,225,268  61 
184,804  GO 

2,825  11 

145  72 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi6s  sous  ma  direction  et  ils  sont  exacts. 


Exambed — V^rifi^s  per 
J.  W.  Retd. 


E.  D.  SUTHERLAND, 

Auditor  General 


b— 14 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Labour— Travail 


Industrial  Disputes  Investigation  Act 

Conciliation  and  Labour  Act 

Fair  Wages  and  Inspection  Officers ■.•••: 

Administration  of  Employment  Offices  Co-Ordination 

Act ' •  -  ■  •■ 

To  supplement  amount  provided  by  Statute  8-9  Geo 

V.  Cap.  21 

Administration  of  Technical  Act 

International  Labour  Conference 

Director  of  Coal  Operations  in  Western  Canada 

National  Industrial  Conference  and  expenses  of  com 

missions  arising  from  1919  conference 

Organization   and    development   of   Joint   Industrial 

Councils. 

Emergency  relief 


Under  Statute — En  verlu  de  la  loi 


Technical  Education  Act 

Co-ordination  of  Employment  Offices. 


Grant 
Credits 


$     cts. 

40,000  00 
74,000  00 
20,000  00 

100,000  00 

100,000  00 
10,000  00 
15,000  00 
2.5,000  00 

50,000  00 

15,000  00 
500,000  00 


949,000  00 


Expenditure 
Depenses 


S     cts. 

39,953  78 
73,520  15 
18,136  62 

97,661  59 

83,890  75 
3,769  38 
6,506,84 

17,840  50 

3,464  07 

3,477  94 
343,036  55 


691,258  17 


580,710  53 
150,000  00 


730,710  53 


Grant 
not  used 

Credits  non 
utilises 


$     cts. 

46  22 

479  85 

1,863  38 

2,338  41 

16.109  25 
6,230  62 
8,493  16 
7,159  50 

46,535  93 

11,522  06 
156,963  45 


257,741  83 


Grant 
exceeded 

Cr^ita 
d^passes 


$     cts. 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  verifies  sous  ma  direction  et  ils  sont  exacts. 


Examined — Verifies  par 
Wm.  Ke.\rxs. 
C.  W.  Steeves. 


E.  D.  SUTHERLAND, 

Auditor  General, 


Legislation — Service  legislatif 


The  Senate- 
Salaries  and  contingent  expenses 

Residence  of  the  Speaker _ _. . . 

To  provide  payment  of  full  sessional  indemnity  of 
members  of  the  Senate  for  days  lost  through 

absence  caused  by  illness,  etc 

House  of  Commons — 

Salary  of  Deputy  Speaker 

Salaries  of  officers 

Expenses  of  Committees,  etc 

Contingencies 

Publishing  debates 

Estimates  of  Serjeant-at-Arms 

Library  of  Parliament — 

Salaries •_ 

Books  for  general  library  including  binding 

Books  for  library  of  American  history 

Contingencies 

Printing,  printing  paper  and  binding 

♦Printing,     binding    and    distributing     the    Annual 

Statutes 

•Contingent  expenses  in  connection  with    the    Voters' 

Lists 

tContingencies  of  the  Clerk  of  the  Crown  in  Chancery 

f  Provincial  voters'  lists 

tOffice  of  the  Chief  Electoral  Officer 


Grant 
Credits 


$     cts. 

137,893  59 
3,000  00 


3,000  00 

2,000  00 

205,425  00 

78,6.50  00 

78,510  00 

60,000  00 

155,256  25 

40,683  95 

18,000  00 

1,000  00 

12.500  00 

250,000  00 

16.000  00 

5,000  00 

5,000  00 

15,000  00 

16,200  00 

1,103,121  79 


Expenditure 
Depenses 


S     cts. 

137,887  58 
3,000  00 


2,000  00 
205,-370  73 

69, 183  72 

50,349  19 

76,475  65 

146,428  45 

37,774  45 

17,999  71 

999  99 

9,901  61 

130, 143  69 

16,000  00 


1,051  43 


13,668  45 
918,234  65 


Grant 
not  used 

Credits  non 
utilises 


S     cts. 
6  01 

3,000  00 


54  27 

9,466  28 

28,160  81 


8,827  80 

2,912  50 

0  29 

0  01 

2,598  39 

119,856  31 


5,000  00 

3,948  57 

15,000  00 

2,531  55 

201,362  79 


Grant 
exceeded 

Credits 
depasses 


I 


S     cts. 


16,475  6S 


16,475  6& 


APPROPRIATION  ACCOUNTS 


b— 15 


SESSIONAL   PAPER  No.    1 


legislation— Service  l^gisiatif 


Grant 
CrMits 


Expenditure 
D^penses 


Grant 
not  used 

Cr6(lit8non 

utilises 


Grant 
exceeded 

Credits 
d6pass6s 


Under  Statute 
Senate — 

.Salary  of  Speaker 

Indemnity  and  transportation. 


House  of  Commons — 

Salary  of  Speaker 

Salary  of  Deputy  Speaker 
Indemnity  to  members 


General — 

tElections. 


Summary 


Under  Supply  Bill. 
Under    Statute 


S     cts. 


S     cts. 


5,499  99 
37.3,099  15 


S     cts. 


378,599  14 


5,499  99 

3,000  01 

959,678  06 


78, 189  56 


1,424,966  76 


918,234  65 
1,424,966  76 


2,343,201  41 


$     cts. 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  qnt  kik  v6rifi^s  sous  ma  direction  et  ils  sont  exacts. 


Examined — V6rifi6s  par 
J.  S.  Stevenson, 
*J.  W.  Reid. 
tE.  E.  Stockton. 


E.  D.  SUTHERLAND, 

Auditor  General. 


b— 16 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Mail  Subsidies  and  Steamship  Subventions 

Subventions  postales  et  subventions  aux 
paQuebots 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Credits 
d6passes 


Atlantic  Ocean — Ocean  Atlantique 

Canada  Atlantic  ports  and  Australia  and  New  Zealand 

Canada  and  Newfoundland 

Canada  and  the  West  Indies   or    South    America    or 

both 

Canada  and  South  Africa  


Pacific  Ocean 

Canada  and  Australia  or  New  Zealand  or  both 

Canada,  China  and  Japan 

Prince  Rupert,  B.C.  and  Queen  Charlotte  Islands.... 

Victoria  and  San  Francisco 

Victoria,  Vancouver,  Way  ports  and  Skagway 

Victoria  and  West  coast  Vancouver  Island _. . . 

Vancouver  and  Northern  ports  of  British  Columbia. 
Vancouver  and  ports  on  Howe  Sound 


Local  Services 


Baddeck  and  lona 

Charlottetown,  Pictou  and  New  Glasgow 

Charlottetown,  Victoria  and  Halliday's  Wharf . 

Campment  d'Ours  Island  and  mainland  on  Georgian 

Bay 

Grand  Manan  and  the  mainland 

Halifax,  Canso  and  Guysboro 

Halifax  and  Newfoundland  via  Cape  Breton  ports.. 

Halifax,  La  Have  and  La  Have  River  ports 

Halifax  and  Spry  Bay  and  ports  in  Cape  Breton 

Halifax,   South   Cape  Breton  and  Bras  d'Or  Lake 

ports 

Halifax  and  west  coast  Cape  Breton 

Mulgrave  and  Canso 

Mulgrave  and  Guysboro 

Newcastle,  Neguac  and  Escuminac 

Pelee  Island  and  the  mainland 

Petit  de  Grat  and  I.C.R.  terminus  at  Mulgrave 

Pictou  and  Montague,  calling  at  Murray  Harbour  and 

Georgetown 

Pictou,  Mulgrave  and  Cheticamp 

Port  Mulgrave,  St.  Peters,  Irish  Cove  and  Marble 

Mountain 

Pictou,  New  Glasgow  and  Antigonish  County  Ports 
Quebec  and  ports  on  north  and  south  shores  of  the  Gulf 

of  St.  Lawrence,  etc 

St.  John  and  St.  Andrews 

St.  John  and  Bridgetown 

St.  John  and  Digby 

St.  John,  Digby,  Annapolis  and  Granville 

St.  John,  N.B.  and  ports  on  Bay  of  Fundy  and  Minas 

Basin  and  Margaretsville 

St.  John,  Westport  and  Yarmouth 

Sydney  and  Bay  St.  Lawrence 

Sydney  and  Whycocomagh 

Sydney  and  Bras  d'Or  Lake  Ports 

Supervision  of  subsidized  steamship  services 


$  cts. 


140,000  00 
35,000  00 

340,666  66 
146,000  00 


149, 

200, 

21, 

3, 

25, 

15, 

24, 

5, 


809  00 
000  00 
000  00 
000  00 
000  00 
000  00 
800  00 
000  00 


6,825  00 
2,000  00 
2,500  00 

3,000  00 
15,000  00 
7,000  00 
7,000  00 
4,000  00 
4,000  00 

6,000  00 
4,000  00 
11,500  00 
7,500  00 
3,000  00 
8,000  00 
9,000  00 

6,000  00 
7,500  00 

6,500  00 
1,500  00 

70,000  00 
4,000  00 
2,000  00 

10,000  00 
2,000  00 

5,000  00 
10,000  00 

9,000  00 

4,000  00 
14,000  00 

4,000  00 


S  cts. 


139,999  92 
20,295  33 

327,564  00 
145,999  92 


124,641  82 


21,000  00 
2,740  .35 
23,593  75 
15,000  00 
24,800  00 
3,202  16 


6,825  00 


2,500  00 

3,000  00 
15,000  00 
6,596  20 
5,000  00 
3,730  76 
3,846  15 

6,000  00 
4,000  00 
11,500  00 
6,500  23 
3,000  00 
8.000  00 
8,062  50 

6,000  00 
7,500  00 

6,207  64 
1,500  00 

08,905  78 
4,000  00 
2,000  00 
9,583  73 
2,000  00 

3,749  97 
10,000  00 

9,000  00 

4,000  00 
14,000  00 

3,603  68 


$     cts. 


0  08 
14,704  67 

13,102  66 
0  08 


25,167  18 
200,000  00 

259  65 
1,406  25 


1,797  84 


2,000  00 


403  80 

2,000  00 

269  24 

153  85 


939  77 
937  50 

292  36 

1,094  22 

416  27 

1,250  03 

396  32 


$     cts. 


1,361,100  66 


1,094,508  89 


266,591  77 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6te  v6rifi6s  sous  ma  direction  et  ils  sont  exacts. 


Examined — Vferifi^a  par 
Wm.  Kearn8. 


E.  D.  SUTHERLAND. 

Auditor  General, 


.1 1'1'ROl'h'IA  TIOX  A  ecu  UN  TS 


b— 17 


SESSIONAL   PAPER  No.    1 


Marine  and  Fisheries 
Marine  et  Pecheries 


Ocean  and  River  Service — Service  oceanique  et  fluvial 

Dominion  steamers,  maintenance,  etc 

Examination  of  masters  and  mates 

Investigations  into  wrecks 

Sohools  of  navication 

Temporary  relief  of  distressed  seamen,  etc 

Registration  of  shipping 

Removal  of  obstructions 

Inspection  of  live  stock  shipments 

To  continue  subsidies  for  wrecking  plants 

Unforeseen  expenses 

Two  motor  patrol  vessels  for  buoy  and  lighthouse 

service  in  B.C 

Raising,  repairing  and  maintaining  C.G.S.  Aranmorc 


Lighthouse  and  Coast  Service 

Agencies,  rents  and  contingencies 

Salaries  and  allowances  to  lightkeepers 

Maintenance  and  repairs  to  lighthouses 

Construction  of  lighthouses 

Signal  service 

Administration  of  pilotage 

Maintenance  and  repairs  to  wharves 

Breaking  ice  in  Thunder  Bay,  Lake  Superior 

Pensions  to  sundry  retired  pilots 

Telephones  re  aids  to  navigation 

Allowance  to  harbour  master  at  Amherstburg 

Amount  required  to  pay  Job  Bros,  for  use  of  their 
wharf  at  Greenby  Islands 


Scientific    Institutions — Institutions    scientifiques 
Interior  Department — 

Dominion  Astronomical  Observatory  at  Ottawa.. 

Dominion  Astrophysical   Observatory  at  Victoria 
B.C... 

Geodetic  Survey — Investigations,  etc 

Expen.ses  re  International  Boundaries 

Marine  Department — 

Meteorological  service 


Steaviboat  Inspection 
Steamboat  Inspection 


Grant 
Credits 


$  cts. 


,804,000  00 

18,000  00 

12,300  00 

8,000  00 

6,.i00  00 

10,200  00 

.5,000  00 

3,000  00 

3.5,000  00 

5,000  00 


Expenditure 
D^penses 


$     cts 


799,420  .57 

18,126  50 

4,492  57 

5.441  51 

0,.384  44 

1.769  37 

482  09 

2,649  10 

35,000  00 

2,826  11 


65,000  00       69,120  71 
75,000  00|       76.216  92 


2,047,000  00  2,021,929  89 


198,000  00 

650,000  00 

800,000  00 

400,000  00 

69,000  00 

400,000  00 

10,000  00 

40,000  00 

10,200  00 

500  00 

600  00 

375  00 


2,. 578, 675  00 


36,000  00 

10,200  00 

291 , 000  00 

45,700  00 

245,000  00 


627,900  00 


105,470  00 


188,474  65 

644,767  92 

786,388  60 

398,145  91 

68.734  84 

120.039  63 

6,791  66 

40,000  00 

9,0C0  00 


400  00 
375  00 


2,263,118  21 


35,183  78 

10,274  39 

291,000  00 

42,842  38 

208,591  53 


587,892  08 


97,703  64 


Grant 
not  used 

Credits  non 
utilises 


4,. 579  43 


7,807  43 
2,5.58  49 

115  .56 
8.430  63 
4,517  91 

3.50  90 

2.173  89 


.30,534  24 


9,525  35 

5,2.32  08 

13.611  40 

1,854  09 

265  16 

279,960  37 

3,208  34 

1,200  00 
500  00 
200  00 


315,556  79 


816  22 


2,857  62 
36,408  47 


40,082  31 


7.766  36 


Grant 
exceeded 

Credits 
d^passes 


$     cts. 


126  50 


4.120  71 
1,216  92 


5,464  13 


74  39 


74  39 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  verifies  sous  ma  direction  et  ils  sont  exacts. 

Examined— Verifies  par  E.  D.  SUTHERLAND, 

Wm.  Ke.\rn-s.  Auditor  General. 

J.  W.  Reid  (Scientific  Institutions,  Interior  Dept.)— Institutions  scientifiques,  minist^re    de 
rintfrieur) 

D.   J.    \V.\GXER. 


1—2 


b— 18 


AUDITOR  GE2fERAUS  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Fisheries — Pecheries 


Salaries  and  disbursements  of  fisherj'  officers,  etc.. . 

Building  fishways  and  clearing  rivers 

Legal  and  incidental  expenses 

Conservation  and  development  of  deep  sea  fisheries 

Fisheries  intelligence  Bureau 

Inspection  of  pickled  fish 

Fish  breeding  establishments 

To  provide  for  the  expenses  of  counsel  in  the  Quebec 
Fisheries  Reference  before  the  Judicial  Committee 
of  the  Privy  Council 

Scientific  investigations  into  practical  and  economic 
problems  connected  with  the  fisheries 

International  Commission — Fraser  River 

Three  patrol  boats  and  new  engines  for  existing  boats 

Marine  Biological  Board  of  Canada 


Under  Statute 


Fishing  bounty 152,519  30 


Grant 
Credits 


S     cts. 

710,000  00 

40,000  00 

4,000  00 

25,000  00 

5,000  00 

15,000  00 

365,000  00 


21,645  55 

15,000  00 
10,000  00 
60,000  00 
26,000  00 


1,296,645  55 


Expenditure 
Depenses 


S     cts. 

709,449  34 

38,620  29 

455  56 

15,622  18 

1,500  88 

6, 165  59 

364,789  43 


21,645  55 
4,690  11 


43,643  79 
26,000  00 


1,232,582  72 


Grant 
not  used 


Credits  non 
utilises 


S  cts. 

550  66 
1,379  71 
3,544  44 
c,377  82 
3,499  12 
8,834  41 

210  57 


10,309  89 
10.000  00 
16,356  21 


64,062  83 


Grant 
exceeded 

Credits 
dfepasses 


cts. 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  verifies  sous  ma  direction,  et  ils  sont  exacts. 
Examined-Verifies  par  E.    D.   SUTHERLAND, 

Wm.  Kearxs,  Auditor  General. 

J.  N.  Tribple. 


Militia  and  Defence 
Milice  et  Defense 


Allowances  Active  Militia 

Annual  drill , . 

Cadet  services 

Civil    pensions    to    Robert    Allen,    S269.52;    Ronald 

Morrison,  S330,  Walter  Pettipas,  8515.90 

Clothing  and  necessaries 

Contingencies 

Customs  dues 

Departmental  Library 

Dominion  Arsenal — Lindsay 

Dominion  Arsenal — Quebec 

Engineer  services  and  works 

Gratuity  to  G.  Goldsmith  on  retirement 

Gratuity  to  Fred.  Emmett 

Gratuity  to  John  .O'Xeil  Farrel 

Grants  to  associations,  etc 

Maintenance  of  military  properties 

Ordnance,  arms,  lands,  etc 

Pay  of  staff 

Permanent  force 

Printing  and  stationery 

Royal  Military  College 

Salaries  and  wages 

Schools  of  instruction 

Topographical  survey 

Training  areas 

Transport  and  freight 

Warlike  stores 


Grant 
Credits 


S  cts, 
120,000  00 
,500,000  00 
390,000  00 

1,115  42 

60,000  00 

50,000  00 

50,000  00 

1.000  00 

258,112  00 

532, pl2  00 

705,000  00 

701  78 

1,428  00 

4,000  00 

105,000  00 

200,000  00 

100,000  00 

345,600  00 

,500,000  005 

70.000  00 

319,819  00 

331,463  00 

150,000  00 

45,000  00 

30,000  00 

300,000  00 

400,000  00 


Expenditure 
Depenses 


$    cts 

75,418  04 
481,027  13 
230,288  23 

1,115  42 

31,410  92 

38,461  22 

19,788  40 

.     846  21 

174,349  54 

463,073  26 

575,518  16 

701  78 

1,428  00 

4,000  00 

64,535  69 

221,046  57 

69,596  97 

292,830  96 

,705,735  53 

75,205 

.321,308  94 

291,741  48 

21,958  07 

45,124  99 

10,605  58 

315,442  90 

361,303  13 


Grant 
not  used 

Credits  non 
utilises 


$      cts. 

44,581  96 

,018,972  87 

159,711  77 


28,589  08 
11,538  78 
30,211  60 
153  79 
83,762  46 
69,438  74 
129,481  84 


40,464  31 


30,403  03 

.52,769  04 

794,264  47 


39,721  52 
128,041  93 


19,394  42 


38,696  87 


I 


Grant 
exceeded 

Credits 
depasses 


21,046  57 


5,205  75 
1,489  94 


124  99 
15,442  90 


12,570.751  20  9,893,862  87i2,720,198 


43,310  15 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  verifies  sous  ma  direction  et  ils  sont  exacts. 
Examined — Verifies  par  E.    D. 

E.  S.  Johnston. 


SUTHERLAND, 

Auditor  General. 


AP PROPRIA TION  A  CCO  UN TS 


b— 19 


SESSIONAL   PAPER  No.   1 


Grant 

Grant 

Mines  and  Grological  Survey 

Grant 

Expenditure 

not  used 

exceeded 

Mines  et  Commission  g^ologique 

Credits 

D6penses 

CrMitsnon 
utilises 

Credits 
d^passds 

.$      cts. 

$      cts. 

$     cts. 

$     cts. 

Organization  and  equipment  of  the  explosives  division 

22,000  00 
140,000  00 

11,314  40 
140,000  00 

10,685  60 

Experimental  work  relating  to  briquetting  of  lignite 
coal            .                         .    .        

Mines  Branch 

Investigations  of  ore  and  other  economie  deposits.  ... 
Puhlioations,  Engli.sh  and  French  editions  of  reports. . 
Branch  ore  dressing  phmt  and  laboratories  in  B.C. .  .  . 

Dominion  of  Canada  Assay  Oflxce 

132,100  00 
40,000  00 
100,000  00 

114,098  70 
31,0.37  15 

18,001  30 

8,. 302  85 

100,000  00 

Maintenance  of  assay  office,  Vancouver,  B.C 

26,000  00 

10,714  37 

15,285  63 

Geological  Survey  Branch 

Explorations,  surveys,  investigations,  etc 

197,000  00 

65,000  00 

50,000  00 

5,000  00 

15,000  00 

184,847  12 

43,732  72 

49.822  49 

3,287  60 

5,806  38 

12,152  88 

21,267  28 

177  5! 

1,712  40 

9,193  62 

English  and  French  editions  of  reports 

Purchase  of  specimen                          

Museum  equipment 

792,100  00 

595,260  93 

196.839  07 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ^te  verifies  sous  ma  direction  et  ils  sont  exacts. 
Examined— Verifies  par  E.    D.   SUTHERLAND, 

J.  S.  Steven>ox.  Auditor  General. 


Miscellaneous — Divers 


Grant 

Credits 


Expenditure 
D6penses 


Grant 
not  used 

Crd'dits  non 
utilisfe 


Grant 
exceeded 

Credits 
dcpass^s 


Air  Service .' *. 

Amount  required  in  connection  with  the  contract  with 
the  Dominion  Iron  and  Steel  Co.  for  delivery  of 
steel  plates 

Advances  to  Victoria,  B.C.,  Shipowners  Ltd.,  for  con- 
struction of  four  ve.ssels,  etc 

Archives — Public 

Transcription  of  records  in  Europe,  etc 

Astronomical  Society 

Battlefield  Memoi  ials 

Bankruptcy  Act 

Board  of  Commerce,  maintenance 

Boy  Scouts  Association 

British  Imperial  Council  of  Commerce 

Bu.siness  Profits  War  Tax  Act 

Canada  Gazette 

Canada  Temperance  Act 

Canadian  Association  for  the  Prevention  Tuberculosis 

Canadian  Associated  Press 

Canadian  Branch  St.  John's  Ambulance  Association. . 

Canadian  Law  Library,  London 

Canadian  Mining  Institute 

Canadian  National  Committee  Mental  Hygiene 

Canadian  Press  Ltd 

Canadian  Representation  at  Washington 

Chief  Constables  Association 

Conservation  Commission 

Consular  officers  abroad 

Carried  forward 

l-2ib 


S     cts. 
250,000  00 


500,000  00 

703,000  00 

63,2.50  00 

5,000  00 

2,000  00 

260,000  00 

15,000  00 

124,000  00 

5,000  00 

35,000  00 

,800,000  00 

51,000  00 

956,000  00 

10,000  00 

8,000  00 

5,000  00 

500  00 

3,000  00 

10,000  00 

50, COO  00 

80,000  00 

500  00 

98,000  00 

300  00 


$     cts. 
232,697  51 


189,720  33 

2,785  49 
06,870  95 

2,000  00 

164,756  21 

7,601  70 

59,035  26 

5,000  00 

23,785  91 

,709,584  20 

43,521  00 

405,144  .50 

10,000  00 

8,000  00 

5,000  00 

266  60 

3,000  00 

10,000  00 

49,999  99 

50,9.51  35 

500  00 

97,993  79 

21  27 


S     cts. 
17,302  49 


310,279  67 

700,214  51 
1,.379  05 


95,243  79 

7,. 398  30 

64,964  74 

11,214  09 

90,415  80 

7,478  94 

.550,855  50 


233  40 


0  01 
29,048  65 


6  21 

273  73 


cts. 


5,034,550  00  3,148.236  03  1.886,313 


b— 20 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Miscellaneous— Divers 


Brought  forward . 


Grant 
Credits 


$     cts. 
5,034,550  00 


Consolidation  and  publication  of  reports.  Orders  in 

Council,  etc 

Committee  re  Armoural  Bearings 

Distribution  of  Parliamentary  documents 

Dominion  Council  of  Girl  Guides 

Expenses  re  Fire  prevention 

Expenses  in  connection  with  a  Canadian  exhibit  at 

National  Exposition  of  Chemical  Industries  in  New 

York,  U.S.A 

Editorial  Committee 

Expenses  which  may  be  received  in  the  revocation  of 

certificates  under  Sec.  7  of  the  Naturalization  Act. . 
Industrial  Congress  to  be  held  in  Western  Canada. . . . 

Information  service 

Interparliamentary  Union  for  Peace 

Imperial  War  Graves  Commission 

Imperial  Mineral  Resources  Bureau 

International  Joint  Commission  cost  of  proceedings 

before ■_ 

International  Catalogue  of  Scientific  Literature 

Imperial  Press  Conference 

Lake  of  the  Woods  Technical  Board 

League  of  Nations ■ 

Library  of  the  High  Commissioner's  office 

Litigated  matters 

Loan  of  $25,000,000  to  Provincial  Governments 

Memorial  to  late  Lt.-Col.  H.  Baker,  M.P 

National  Battlefields  Commission 

National  Dairy  Council ... 

Navy  League  of  Canada 

Naturalization  Acts _ 

Necessary  fees   re  returned   soldiers  and   sailors  for 

certificates  of  naturalization,  etc 

Paris  Agency 

Passport  office 

Paper  Control  Tribunal 

Patent  Record 

Parliamentary  Guide 

Pecuniary  Claims  Convention 

Printing  Bureau — 

Plant^ — Renewals  and  repairs 

Printing,  miscellaneous 

Private  secretary  Speaker  of  Senate 

Provisional  allowance  (a) 

Purchasing  Commission 

Reclassification  (6) 

"Reorganization  of  Departments  at  Ottawa 

Tfloyal  Academy  of  Arts 

Hoyal  Society  of  Canada 

Stewart,  W.  J.,  allowance 

Tarif?  Revision  Inquiry 

"Typhus  Epidemic  in  Europe 

"vUnforseen  expenses  (c) 

Victorian  Order  of  Nurses 

White  Slave  Traffic 


500  00 
1 , 500  CO 

60,000  00 
3,000  00 

15,000  00 


7,500  00 
1,000  00 

25. 000  00 
10,000  00 
30,000  00 
200  00 
1,066,087  14 
12,166  67 


5, 

50, 

10, 

200, 

1, 

13, 

13,310 

15, 

41, 

3, 

5, 

43, 


000  00 
665  00 
000  00 
000  00 
000  00 
000  00 
000  00 
.000  00 
000  00 
450  00 
OCO  00 
000  00 
000  00 


Expenditure 
Depenses 


cts. 


3  148,236  03 


8,000  00 
42,500  00 
65.000  00 
923  73 
21,000  00 
•  1 , 950  00 

2,000  00 


.33,000 

100,000 

600 

12,500,000 

90,000 

6,000,000 

150,000 

2.500 

8,000 

1,000 

25,000 

200,000 

40,000 

5,000 

2,500 


.39,262,592  54 


613  82 

46,440  .53 

3,000  00 

11,432  19 


6,026  66 
998  97 


Grant 
not  used 


Credits  non 
utUises 


10,000  00 
19,362  37 


378,963  07 
12,166  67 


50, 

7, 

200, 

13, 


000  00 
695  99 
000  00 
839  63 
010  18 


cts. 


1,886,313  88 


500  00 

886  18 

13,. 559  47 

3,567  81 


1,473  34 
1  03 

25,000  00 

10,637  63 

200  00 

687, 124  07 


5.000  00 
665  00 

2,304  01 

160  37 


500  00 
450  00 
000  00 
000  00 
899  28 


Grant 
exceeded 

Credits 
depasses 


13,310.000  00 
14,. 500  00 


2,100  72 


8,000  00 

35,115  32         7.384 

41,799  36       23,200  64 

923  73 

21,000  CO 
1,950  00 

2,000  00 

19  .35 
23,290  98 

911,109  99 
24,776 

041,656  11 
37,153  73 


32, 
76, 

10,.588 

65, 

3,958, 

112, 


1, 

17, 

200, 

36, 

5, 

1, 


980  65 
709  02 
600  00 
,890  01 
223  20 
343  89 
846  27 
500  00 
000  00 
000  00 
1.53  39 
000  00 
150  25 
000  00 
600  00 


19,186,420  57 


7,846  61 

3,849  75 

900  00 


20,076.182  15 


cts. 


10  18 


I 


10  18 


*Treated  as  an  open  account 
*Considere  eomme  compte  courant. 


APPROPRIATION  ACCOUNTS 


b— 21 


SESSIONAL    PAPER   No.    1 


Miscellaneous— Divers 


Under  Special  Statutes — En  vertu  de  utaluts  spiciaux 


Board  of  Commerce — Salaries 

"  "  — Supreme  Court  Award 

Corporation  of  the  City  of  Ottawa 

Employees  Compensation  Act 

Expenses  attending  sittings  of  the  Judicial  Committee 

Privy  Council 

International  Joint  Commission  Salaries 

Investigations  under  Inquiries  Act 

Gratuities  (d) 

Ottawa  Improvement  Commission 

Royal  Mint 


(a)  Provisional  Altoirance—  Allocalions  ])rori!-airrs 


Agriculture 

Air  Board 

Archives 

Auditor  General's  Office 

Board  of  Commerce '. . . 

Board  of  Pension  Commissioners 

Chief  Electoral  Office 

Civil  Service  Commission 

Conservation  Commission 

Customs _ . , . 

External  Affairs 

Finance 

Fisheries 

Governor  General's  Secretary's  Office 

Immigration  and  Colonization 

Indian  Affairs 

Inland  Revenue 

Insurance 

Interior 

Health 

House  of  Commons 

Ju^;ticc 

Labour 

Library  of  Parliament .  

Marine 

Militia  and  Defence 

Mines 

\aval  Service 

Patent  and  (,'opyright 

J'enitentiaries 

Post  Office 

Printing  and  Stationerj- 

Privy  (  ouncil 

Public  Works 

Purchasing  ( 'ommissjon 

Railways  and  Canals 

Royal  Canadian  Mounted  Police 

Secretary  of  State 

Senate 

Soldiers'  Civil  Re-Establishment 

Soldiers'  Settlement  Board 

Trade  and  Commerce 

Weights  and  Measures,  Gas  and  Electricity 


Grant 
Credits 


Expenditure 
D6pensc8 


cts 


3,866  63 

1,045  10 

112,500  00 

170,091  80 

2,000  00 

49,294  OC 

1,200  00 

69, 125  32 

150,000  00 

193,224  It 


752,347  67 


325,663  74 

30,545  28 

19.231  43 

39,508  27 

6,851  14 

179,306  8'J 

1,613  41 

39,307  91 

8,684  88 

,025,742  82 

22,224  .54 

377,. 392  91 

85,599  61 

3,629  29 

187,830  87 

103,328  75 

176,448  83 

5,474  92 

513,987  37 

59,289  8>- 

38,247  2: 

22,665  4.', 

32.128  7.'- 

5.114  01 

234.448  \<r 
631,785  04 

62,928  5(: 

117,767  Si- 

22, 189  21 

150,644  Si 

,314,987  4.^, 

94,907  47 

5,. 583  93 

571,444  77 

7.276  3<: 

381,545  18 

4,696  80 

29,444  56 

12.628  87 

,062,748  61 

303,4.50  95 

210.449  09 
60, 144  06 

10,588,890  01 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Crf'dits 
d^pass^s 


b— 22 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12   GEORGE  V,  A.    1922 


Miscellaneous— Divers 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
d§passes 


(b)  Reclassification — Reclassification 


S     cts. 


Agriculture 

Archives 

Auditor  General's  Office 

Civil  Service  Commission 

Conservation  Commission 

Customs  and  Inland  Revenue 

External  Aff ai  rs 

Finance 

Fisheries 

Governor  General's  Secretary's  Office 

High  Commissioner's  Office 

Health 

House  of  Commons 

Immigration  and  Colonization 

Inland  Revenue 

Indian  AfTairs :. 

Insurance 

Interior 

Justice 

Labour 

Library  of  Parliament. . .  _ 

Marine 

Militia  and  Defence 

Mines 

Naval  Service 

Patent  and  Copyright  Office 

Penitentiaries 

Post  Office 

Printing  and  Stationery 

Privy  Council ■  •■ 

Public  Works 

Railways  and  Canals 

Royal  Canadian  Mounted  Police 

Secretary  of  State 

Senate 

Soldiers'  Civil  Re-Establishment 

Trade  and  Commerce 

"  "  — Advisory  Research  Council. 


(c)    Unforeseen  Expenses — Depenses  imprevues 


Agriculture 

External  AfTairs 

Health 

Labour 

Marine 

Naval  Service 

Printing  and  Stationery 

Privy  Council 

Secretary  of  State 


(d)  Gratuities — Gratifications 


Agriculture 

Archives 

Civil  Service  Commission. 

Customs 

Finance 

Fisheries 

Health 


Carried  forward . 


120,367  66 

9,516  32 

20,071  14 

14,661  99 

6,745  37 

179,172  89 

7,375  64 

15,- 102  56 

36,740  23 

470  00 

4,410  91 

11,332  59 

43,984  09 

113,080  47 

93,444  45 

108,707  57 

6,843  22 

295,894  02 

12,671  99 

8,052  97 

780  00 

80,504  99 

32,303  62 

21.219  02 

43,437  17 

12,999  34 

172,575  88 

.005,322  19 

4,282  50 

1,765  00 

166,111  2S 

67,188  00 

3,171  62 

7,829  00 

9,060  00 

3,499  82 

215,879  22 

1,769  16 


5,958,343  89 

215  86 

19,610  46 

103  05 

7,906  57 

593  20 

1,544  15 

1,425  30 

1,190  86 

3,560  80 

36, 150  25 

1,625  86 
216  66 
170  00 

7,066  64 
623  33 
890  00 
586  66 


11  179-15 


$     cts. 


I      cts. 


APPROPRIATION  ACCOUNTS 


b— 23 


SESSIONAL   PAPER  No.   1 


Miscellaneous — Divers 

Grant 
Credits 

Expenditure 
Dfepenses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
d^pass^s 

Brought  forward 

S     cts. 

$     cts. 

11.179  15 

1,200  00 
1,466  66 
1,036  66 
3,813  98 
280  00 
4,463  33 
3,263  96 
1,005  66 
1,810  00 

16,502  07 
2,041  44 

10,892  74 

300  00 

8,209  67 

375  00 
908  34 

376  66 

S     cts. 

$     cts. 

House  of  Commons 

• 

Immigration  and  Colonization 

Inland  Revenue 

Interior 

Indian  Affairs 

Justice 

Marine 

Militia  and  Defence 

Mines 

Post  Office 

Printing  and  Stationery 

Public  Works 



Penitentiaries 

Railways  and  Canals 

Senate 

Trade  and  Commerce 

Weights  and  Measures 

69, 125  32 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi63  sous  ma  direction  et  ils  sont  exacts. 


E.  D.  SUTHERLAND, 

Auditor  General. 


Naval  Service 
Service  Naval 


Maintenance  and  upkeep  of  ships 

Hydrographic  surveys 

Fisheries  protection  service 

Radiotelegraphic  service 

Tidal  current  sur\-ey 

Patrol  of  the  northern  waters  of  Canada 

*Life  Saving  service  including  rewards  for  saving  life 

Customs  dues 

Pay  of  temporarj'  officers  and  clerks,  etc 


Grant 
Credits 


2,000, 

315, 

420, 

495, 

30, 

15, 

90, 

60, 


;     cts. 

000  00 

01)0  Oil 

000  00 

000  00 

000  00 

000  00 

000  00 

500  00 

000  00 


Expenditure 
D6pense3 


?     cts. 

,999,362  42 

314,984  06 

419,950  24 

385,835  81 

30,000  00 

15,000  00 

59,685  .30 

87  26 

60.005  49 


3,425,500  00  3,284.910  58 


Grant 
not  used 

Cr6dits  non 
utilises 


$  cts. 

637  58 

15  94 

49  76 

109,164  19 


.30,314  70 
412  74 


140,594  91 


Grant 
exceeded 

Credits 
d6pas86s 


$     cts. 


5  49 


5  49 


These  accounts  have  been  examined  under  my  direction  and  arc  correct. 
Ces  comptes  ont  6t6  vcrifids  sous  ma  direction  et  ils  sont  exacts. 

Examined — V6rifi6s  par 
Wm.  Kearn.s, 
J.  N.  Tribble, 
•D.  J.  Wagnek. 


E.  D.  SUTHERLAND, 

Auditor  General. 


b— 24 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.    1922 


Penitentiaries — Penitenciers 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Kingston 

St.  Vincent  de  Paul 

Dorchester 

Manitoba 

British  Columbia 

Alberta 

Saskatchewan 

General • 

Equipment,  machinery  and  materials  for  peniten- 
tiaries  

Compassionate  allowance  to  the  widow  and  family  of 
the  late  Gerard  Purcell  of  Kingston  Penitentiary, 
etc 


S  cts. 
311,000  00 
240,000  00 
156,800  00 
107,500  00 
96,000  00 
50,000  00 
107,500  00 
200,800  00 

25,000  00 


2,000  00 


S  cts. 
367,455  97 
243,388  27 
189,409  87 
119,709  20 
108,070  55 
43,117  27 
224,908  61 
292  50 


cts. 


6,882  73 

200^507  50 

25,000  00 

2,000  00 


S  cts. 
56,455  97 
3,388  27 
32,609  87 
12,209  20 
12,070  55 

117,408  61 


1,296,600  00 


1,296,352  24 


234,390  23 


234, 142  47 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  verifies  sous  ma  directions  et  lis  sont  exacts. 
Examined — Verifies  par  E. 

Wm.  Kearns. 


D.  SUTHERLAND, 

Auditor  General. 


Pensions 


Grant       [Expenditure 


Credits 


Depenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Under  Supply  Bill— En  vertu  de  la   loi  des  subsidies 


Mrs.  Marj-  E.  Fuller 

Madame  Fabre 

Mrs.  Marj'  L.  Campbell 

Sisters  of  the  late  Col.  Harry  Baker,  M.P. 

Miss  Nellie  Hopkinson 

Jas.  Elliott 

Lady  CartwTight 

Mrs.  Wm.  McDougall 

*Board  of  Pension  Commissioners: — 

Salaries  and  contingencies 

*European  war 

Fenian  Raid 

Rebellion  1885:— 

Mounted  Police 

Militiamen 

Mrs.  M.  J.  Brooke 

Arthur  S.  M.  Brooke 

Mrs.  Elizabeth  Willmett 

Mrs.  Elizabeth  Fitzgerald 

Mrs.  M.  A.  Bossange 

J.  B.Allan 

Mrs.  J.  A.  Richards 


1, 
1, 

1,550, 

,35,375, 

1, 

1, 
44, 


676 
200 

199 
000 
821 
6 
54 
525 
456 
450 
756 


cts. 


600  00 
999  96 
499  92 
699  84 
720  00 
672  00 
800  00 
1,200  00 

1,367,872  34 
35,375,676  22 
514  25 

1,062  40 

23,747  41 

821  25 


54  75 
525  00 
456  25 
450  00 
756  00 


Under  Statute 


36,982,116  65 


Judges  and  miscellaneous . . 

Board  of  Pension  Commissioners — Salaries. 

Militia  Pension  Act,  1901 

Royal  Canadian  Mounted  Police 


.36,778,127  59 


153,382  73 
17,991  81 

406,907  45 
64,341  17 


642,623  16 


cts. 


0  04 

0  08 

16 


400  00 

182,507  66 

685  75 

136  63 
20,252  59 

6  15 


203,989  06 


S     cts. 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  verifies  sous  ma  direction  et  ils  sont  exacts. 

•Examined 

E.  S.  Johnson 


E.  D.  SUTHERLAND, 

Auditor  General, 


AI'Ph'ai'R/ATION  ACCOUNTS 


b— 25 


SESSIONAL   PAPER  No.   1 


Post  Office— Outside  Service 
Postes— Service  ext^rleiir 

Grant 
Credits 

Expenditure 
Ddpenses 

Grant 
not  used 

Credits  non 

utilises 

Grant 
exceeded 

Credits 

depass6s 

Salaries  and  allowances 

$       cts. 

11,225,531  00 

10,549,337  .')() 

1,084,095  50 

195,000  00 

S       cts. 

10,889,417  25 

10.,555,1.36  86 

1,009,782  85 

182,224  38 

S     cts. 
336,113  75 

$     cts. 

5,799  36 

14,312  65 
12,775  62 

Yukon  Territory      

23,053,964  00 

22,696,561  34 

363,202  02 

5,799  36 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  verifies  sous  ma  direction  et  ils  sont  exacts. 

Examined — V6rifi6s  par 
Wm.  Kearns, 

C.  W.  Steeves. 


E.  D.  SUTHERLAND, 

Atidilor  General. 


PubUc  Debt,  etc. 
Dette  publique,  etc. 

G  rant 
Credits 

Expenditure 
Depen.ses 

Grant 
not  used 

Cr6dits  non 
utilises 

Grant 
exceeded 

Credits 
depasses 

Interest  on  Public  Debt    .             .... 

$       cts. 

S       cts. 

139,551,520  35 

109,713  36 

4,153,038  24 

$     cts. 

$     cts. 

Premium,  discount  and  exchange 

Sinking  funds 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6te  verifies  sous  ma  direction  et  ils  sont  exacts. 

Examined — V6rifi6s  par 
J.  S.  Stevenson. 


E.  D.  SUTHERLAND, 
Auditor  General. 


Public  Works— Chargeable  to  Capital 
Travaux  publics— Imputable  sur  le  capital 

Grant 
Credits 

Expomliturc 
Depenscs 

Grant 
not  used 

Credits  non 
.     utilises 

Grant 
exceeded 

Credits 
d6pass6s 

Marine  Department — 
Ship  Channel— River  St.  Lawrence 

$       cts. 

508,000  00 

65,000  00 

20,000,000  00 

2,000,000  00 

S        cts. 

507,211  94 

100,414  33 

19,994,513  93 

972  35 

$     cts. 
788  06 

$     cts. 
35,414  33 

Government  shipbuilding  programme 

5,486  07 
1,999,027  63 

Ice  breaking  steamers  to  be  used  on  the  River  St. 
Lawrence 

22,573,000  GO 

20,603,112  55 

2,005,301  78 

35,414  33 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi6.s  sous  ma  direction  et  ils  sont  exacts. 

Examined — V6rifi6s  par 
Wm.  Kearns, 
D.  J.  Wagner. 


E.  D.  SUTHERLAND, 

Auditor  General. 


b— 26 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12   GEORGE  V,  A.    1922 


Public  Works— Chargeable  to  Capital 
Travaux  publics— Imputable  sur  le  capital 


Grant 
Credits 


Expenditure 
Dfepenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
depass6s 


Public  Buildings — Edifices  publics — 

Ottawa  Parliament  Buildings — Restoration 
The  plans  for  the  said  building  and  the  method 
to  be  adopted  for  securing  the  reconstruction 
thereof  to  be  subject  to  the  approval  of  the 
Joint  Committee  appointed  by  the  Prime 
Minister  and  the  leader  of  the  Opposition. 

Ottawa — New  public  building  (Hunter) 


Harbours  and  Hirers — Ports  et  rivieres — 

Esquimau,  B.C.,  new  dry  dock 

Port  Arthur  and  Fort  William — harbour  and 
river  improvements 

Quebec  Harbour — Champlain  dry  dock — to 
complete 

Quebec  Harbour — River  St.  Charles — improve- 
ments— to  pay  the  Department  of  Railways 
and  Canals  towards  construction  of  substruc- 
ture of  Canadian  Northern  Railway  Com- 
pany's bridge 

St.  John  Harbour — improvements 

Toronto  Harbour — improvem.ents 

Toronto  Island — Breakwater — protection 


Total,  Capital 

Less — Refunds  of  previous  year's  expenditure — 
Victoria  Harbour  improvements 


cts 


2,000,000  00 
18,000  00 


500,000  00 
600,000  00 
150.000  00 


80,365  48 

1,250,000  00 

1,700,000  00 

200,000  00 


S       cts 


1,880,774  24 
13,504  42 


13,536  89 

516,551  82 

41,556  09 


45,146  49 
1,249,735  80 
1,614,429  68 

37,284  31 


S     cts, 


119,225  76 
4,495  58 


486,463  11 
83,448  18 
108,443  91 


35,218  99 

264  20 

85,570  32 

162,715  69 


6,498,365  48 


5,412,519  74 
1,376  00 


1,085,845  74 
1,376  00 


6,498,365  48 


5,411,143  74 


1,087,221  74 


$     cts. 


Public  Works — Chargeable  to  Income 
Travaux  publics— Imputable  sur  le  revenu 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Public  Buildings — Edifices  publics 

yova  Scotia — 

Amherst — Drill  Hall — grading,  paving,  etc 

Annapolis — To  repair  and  rehabilitate  public  build- 
ing damaged  by  fire;  the  walls  and  foundation 
being  intact  and  in  good  order 

Halifax — Dominion  Buildings — improvements,  re- 
pairs, etc 

Halifax  Post  Office — alterations  to  fittings 

Halifax  Quarantine  Station — Lawlor's  Island — re- 
pairs and  improvements 

Halifax  Quarantine  Station — Indian  Point — McNab's 
Island — new  buildings 

5ydney  Quarantine  Station — repairs  and  improve- 
ments  

Yarmouth — Public  building — restoration  and  altera- 
tion after  damage  by  fire  and  construction  of 
addition 

Total 


S     cts. 


25,000  00 

20,000  00 

7,000  00 
4,210  00 

5,000  00 

250,000  00 

5,000  00 

27,000  00 


S     cts. 


67  24 


19,999  32 

7,008  35 
4,210  00 

1,774  87 


248  62 


27,120  02 


$     cts, 


24,932  76 


0  68 


3,225  13 
250,000  00 

4,751  38 


$     cts. 


8  35 


120  02 


343,210  00 


60,428  42 


282,909  95 


128  37 


Al'l'ltOI-RlA TION  ACCOUNT 


b— 27 


SESSIONAL    PAPER   No.    1 


Public  Works— Chargeable  to  Income  Grant 

Travaux  publics— Imputable  sur  le  revenu  ('r6dits 


Public  Buildings — Con. — Edifices  publics — suite 

Xfw  Brunswick — 

Moncton — Additional  accommodation  for  post  office 

St.  John — Dominion  buildings — improvements,  etc. 

St.    John — Immigration    building — alterations    and 
improvements  to  heating  system 

St.  John  post  office — repairs  and  renewals  to  heating 
system 

St.  John— Quarantine  Station  on  Partridge  Island 
rebuilding  detention  l)uilding  destroyed  by  fire 

St.   John    Quarantine    Station — Partridge    Island- 
new  buildings,  repairs  and  improvements 


Total . 


Mttritime  Provinccx  Ginerally — 

Dominion  Public  Buildings — improvements,  repairs, 
etc 


Total. 


i Quebec — 

Dominion  Public  Buildings — improvements,  repairs, 
etc 

Granby — Public  Building — alterations  and  improve- 
ments  

Grosse  Isle  Quarantine  Station — new  buildings  and 
repairs 

Montreal — Dominion  Buildings — improvements,  re- 
pairs, etc 

Montreal — examining  warehouse 

Montreal  General  Post  Office — improvements 

Quebec^reconstruction  of  store  building  on  Marine 
Wharf 


Total. 


Ontario — 

Belleville — Public  Building — improvements  to  heat- 
ing system 

Desoronto — Public  Building — installation  of  electric 

light 

Dominion  Public  Buildings — improvements,  repairs 

etc 

Gait — Public  Building — addition 

Hamilton  Post  Office — improvements 

Hamilton — Postal  Station  "B" 

Kingston    R.M.C. — Covered    Drill    Hall — grading, 

sidewalks,  etc 

Kingston  R.M.C. — enlargement  of  educational  block 

Kingsville — public  building 

Lindsay — post  office  fittings 

Oshawa — new  public  building 

Ottawa  Departmental  Buildings — Eastern  Block — 

repairs  and  alterations 

Ottawa  Departmental  Buildings — to  connect  with 

central  heating  plant 

Ottawa  Departmental  Buildings — fittings,  etc 

Ottawa — Dominion  Observatory — improvements, . 
Ottawa — Printing  Bureau — passenger  elevator  and 

additions  and  improvements  to  buildings 

Ottawa — Government's  share  of  cost  of  paving  Elgin 

street     fronting     Carticr     Square    and    Victoria 

Memorial  Museum 

Carried  forward 


S     cts 

2,. 500  00 
7,000  00 

7,000  00 

3, 190  00 

9,000  00 

7.5,000  00 


103,690  00 


25,000  00 


25,000  00 


25,000  00 

18,000  00 

200,000  00 

30,000  00 

2,000  00 

42,000  00 

9,000  00 


Expenditure 
D6penses 


$     cts. 

1,790  00 
7,048  01 

7,054  46 

3,188  56 

2,862  00 

24,870  67 


Grant 
not  used 

Credits  non 
utilises 


•?      cts. 


'10  00 


46,813  70 


23,268  26 


23,268  26 


326,000  00 


3,000  00 

1,100  00 

35.000  00 

17.. 500  00 

8,000  00 

25,000  00 

3.. 500  00 
265,000  00 
2,000  00 
2.000  00 
5,000  00 

9,500  00 

IS.. ''.07  95 

100.000  00 

1 , 500  00 

122,000  00 


2.602  43 


621.100  38 


25,042  42 

17,911  55 

10,704  29 

30,002  29 

965  00 

28,830  93 

8,400  50 


121,856  98 


1  44 

6,138  00 

50,129  33 


Grant 
exceeded 

Credits 
depa.ss6s 


56,978  77 


1,731  74 


1,731  74 


88  45 
189,295  71 


1,035  00 
13,169  07 

599  50 


204,187  73 


3,000  00 
1.271  88 

34,974  48 
103  45 
442  01 

25,074  96 


201,359  51 

2,000  00 

17  83 

3,286  24 

9,497  93 

17,499  86 

75,082  61 

1,682  76 

121,932  39 


2,602  43 


499,888  34 


25  52 

17,336  55 

7,557  99 


3,500  00 
63,640  49 

1,982  17 
1,713  76 

2  07 

898  09 
24,917  39 


67  61 


121,641  64 


$      cts. 

48  01 
.54  46 


102  47 


42  IJ 


2  29 


44  71 


171  8.S 


74  96 


182  76 


429  60 


b— 28 


AUDirOR  GENER'AUS  REPORT,  1920-1921 


12   GEORGE  V.  A.   1922 


Public  Works— Chargeable  to  Income 
Travaux  publics — Imputable  sur  le  revenu 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Public  Buildings— Edifices  publics— Con. 
Brought  forward 


Ontario — Continued. 

Ottawa — Government's  share  of  cost  of  paving  St. 
Patrick  street  from  Sussex  to  Mackenzie  ave. . . 

Ottawa — Local  improvements  on  Carling  avenue 
opposite  Central  Experimental  Farm 

Ottawa— National  Gallery,  Victoria  Memorial 
Museum — restoration ,  • 

Ottawa — Post  office  improvements 

Ottawa — Partial  reconstruction  of  Ore  Dressing 
Plant  destroyed  by  fire 

Ottawa— Royal  Mint— to  install  an  underground 
service  for  auxiliary  electric  power  Vjetween  the 
Printing  Bureau  and  the  Mint 

Ottawa— Royal  Mint,  two  additional  coining  presses 

Ottawa — Victoria  Memorial  Museum — restoration 
for  Department  of  Mines 

Pembroke — Public  Building — tower  and  clock 

Sault  Ste.  Marie— Public  Building— repairs  and  im- 
provement s 

St.  Catharines— Public  Building— repairs  and  im- 
provements  

St.  Thomas— Public  Building— improvements 

St.  Thomas— Public  Building— Government's  share 
of  cost  of  ashphalt  pavement  on  Talbot  street. . . 

Sudbury  Public  Building — improvements 

Toronto  Dominion  Buildings— improvements,  re- 
pairs, etc 

Toronto — Postal  Station  "A"— to  complete 

Walkerton — Rural  mail  shelter 

Welland— Public  Building— alterations  and  improve- 
ments  


S  cts. 
621,100  38 

492  00 

3,404  90 

20, 000  00 
14,660  00 

6,000  00 


4,000  OC 
12,000  00 

15,000  00 
5,000  00 

7,500  00 

4.000  00 
5,000  00 

1,230  71 
2,800  00 

25,000  OC 

535.000  00 

1,250  00 

3,300  00 


•S  cts. 
499,888  34 

492  00 

3,404  90 

19,949  51 
11,899  12 

5,999  7C 


3,825  70 
12,225  20 

14.299  48 
4,615  80 

2,098  08 

4,081  16 
5,006  20 

1,230  71 
2,793  00 

25.001  59 
374,045  31 


-S     cts. 
121,641  64 


$     cts. 
429  60 


50  49 
2,760  88 


0  30 


174  30 


700  52 
384  20 

5,401  92 


7  00 


1,583  30 


160,954  69 
1,2.50  00 

1,716  70 


225  20 


81  16 
6  20 


1  59 


Total. 


1,286,737  99     992,4.39  10 


295,042  64 


743  75 


Manitoba — 

Dauphin — Public  Building— improvements  to  heat- 
ing system •■  • 

Dominion  Public  Buildings — improvements,  repairs 
etc 

Portage  la  Prairie — enlargement  and  improvement 
of  public  building 

Winnipeg — Customs  Building — new  boilers 

Winnipeg  Dominion  Buildings — improvements,  re- 
pairs, etc 

Winnipeg  Immigration  Buildings — improvements 

Winnipeg — Postal  Station  "A" — improvements.. 


3,600  00 

17,000  00 

38.000  OC 
6,000  00 

20.000  0( 

3,000  00 

27,500  OC 


Total. 


115,100  OC 


Saskatchewan — 

Dominion  Public  Buildings — improvements,  repairs, 
etc 

Humboldt — Government  share  of  cost  of  local  im- 
provements  

Indian  Head— Forestry  Branch,  Department  of 
Interior — buildings T. . 

Lloydminster — Government's  share  of  cost  of  side- 
walks   • . 

Regina — alterations  and  fittings  for  office  of  Assist 
ant  Receiver  General 

Total 


17,000  00 
950  00 

12,000  00 
1,000  00 
2,000,00 

32,950  00 


3,533  20 

8,262  00 

28,943  OS 
5,549  .55 

19.998  94 

1,598 
27,392  78 


66  80 

8,738  00 

9,056  91 
450  45 

1  06 

1,401  06 

107  22 


95.278  50 


19.821  5C 


17,024  32 

920  03 

10,513  20 


24  32 


1,946  54 
30,404  09 


29  9' 
1,486  8( 
1,000  00 

53,46 
2,570  23 


24  32 


A PPROPRIA  TION  A CCOUNTS! 


b— 29 


SESSIONAL   PAPER  No.   1 


Public  Works — CharKcablo  to  Income 
Travaiix  publics — Imputable  sur  le  revenu 


Public  Buillings—C^w.—Edificts  publirs — Fin. 


^1  Iberta — 

Athabaska — Public  BuiUiinff— repairs 

Calgary  Dominion  Buildings — improvements,  re- 
pairs, etc 

routt.s — Immigration  Building — improvements 

Dominion  I'ublic  Buildings — improvements,  re- 
pairs, etc , 

Edmonton — Immigration  Hall  No.  1 — repairs 

Edmonton — Public  Building — alterations  for  post 
office  accommodation 

Red  Deer — alteration  to  old  Court  House  Building 
for  post  office  accommodation 

Total 

Britiifh  Columbia — 

Bamfield — Public  Building 

Dominion  Public  Buildings — improvements,  re- 
pairs, etc 

Kamloops — new  public  building 

Naas  River — Residence  for  Fisheries  Overseer 

Vancouver  Dominion  Buildings — improvements,  re- 
pairs, etc 

Victoria — old  Post  Office — taxes  due  city  for  1919. . . 

^yilliams  Head  Quarantine  Station — Land — includ- 
ing interest  at  .5  p.c.  from  date  of  expropriation.  . .  . 

Williams  Head  Quarantine  Station — repairs  and  im- 
provements to  existing  buildings,  fittings,  etc 

Williams  Head  Quarantine  Station — water  supply. . 

Total 

Generally — En  general — • 

Barracks  for  Permanent  Force 

Dominion  Public  Buildings — generally 

Experimental  Farms — new  buildings  and  improve- 
ments, renewals  and  repairs,  etc.,  in  connection 
with  existing  buildings,  fittings,  etc 

Flags  for  Dominion  public  buildings 

Royal  Canadian  Mounted  Police  buildings 

Total.... 


Rents,  Repairs,  Furniture,  Heating,  etc. — Layers,  repar- 
ations, mobilier,  chauffage,  etc. 

Ottawa  Public  Buildings — Edifices  publics  d'Ottawa — 

Dominion  Observatory  and   Geodetic   Survey 
Building — maintenance  of  grounds,  etc 

Elevator  attendants 

Lighting,  including  roads  and  bridges 

Heating,  including  salaries  of  engineers,  firemen  and 
watchmen 

Water 

Departments  Generally — care  and  cleaning  of  de- 
partmental buildings,  including  amount  of  $100  to 
E.  Snowdon  for  firing  noon  gun 

Repairs,  furniture,  grounds,  snow  and  street  main- 
tenance, etc 

Rideau  Hall  (including  grounds)  improvements, 
furniture,  maintenance,  etc 

Rideau  Hall — allowance  for  fuel  and  light 

Telephone  service 


Carried  forward 1,965,500  00  1.971,352  52 


Grant 
Credits 


1,000  00 

6,000  00 
2,500  00 

15,000  00 
3,000  00 

7,. 500  00 

11.000  or 


46.000  00 


4,000  00 


14,000  00 

25,000  00 

2,500  00 

10,000  00 
1,640  73 

10,000  00 

20.000  00 
3,000  00 


90. 140  73 


100,000  00 
30,000  00 


200,000  00 

.5,000  00 

500,000  00 


835,000  00 


5,000  00 
68.000  00 
90,000  00 

642,000  00 
55,000  00 


400,000  00 

550,000  00 

50,000  00 
17,000  00 
88,500  00 


Expenditure 
Ddpenses 


1,073  40 

5,166  14 
89  00 

10.923  73 
1,151  25 

948  82 

11,000  .58 


30.. 352  92 


11,105  62 


1,700  00 

10,020  13 
1,640  73 

5,421  92 

2,778  23 
3,238  04 


35.904  67 


29,756  60 


199,892  05 

1,119  29 

1.50,776  90 


381,544  84 


4,158  37 
63,183  66 
88,696  98 

640,262  10 
55,041  38 


.372,922  25 

591,641  52 

49,946  26 
17,000  00 
88,500  00 


Grant 
not  used 


Credits  non 

utilis6s 


cts. 


833  86 
2,411  OC 


4,076  27 
1,848  75 


6,. 551  18 


15,721  06 


4,000  00 

2,894  38 

25,000  00 

800  00 


4,578  08 
17,221  77 


.54,494  23 


100,000  00 
243  40 


107  95 

3,880  71 

349,223  10 


4.53.455  16 


841  63 
4,816  34 
1.303  02 

1,737  90 


27,077  75 


53  74 


Grant 
exceeded 

Crddits 
d6pass^s 


$     cts. 


73  40 


0  58 


73  98 


20  13 


2.38  04 


2.58  17 


41  38 


41.641  52 


35,830  38       41.682  90 


b— 30 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12   GEORGE  V,  A.    1922 


Public  Works— Chargeable  to  Income 
Travaux  publics— Imputable  sur  le  revenu 


Brought  forward 

Dominion  Public  Buildings — Edifices  publics  federaux — 

Dominion  Immigratio  Building — repairs,  furniture, 
etc 

Dominion  Quarantine  Stations — maintenance 

Fittings  and  general  supplies  and  furniture 

Heating 

Lighting 

Power  for  mnning  elevators,  stamp-cancelling  ma- 
chines, etc 

Rents 

Salaries  of  caretakers,  engineers,  firemen,  etc 

Supplies  for  caretakers,  etc 

Water 

Yukon  Public  Buildings — rents,  repairs,  fuel,  light, 
water  service  and  caretakers'  salaries 

Victoria,  B.C.,  Astrophysical  Observatory  (Little 
Saanich  Mountain) — maintenance,  repairs,  etc 

Total 


Harbours  and  Rivers — -Ports  el  rivieres 

Nova  Scotia — Nouvelle  Ecosse — 

Advocate — repairs  to  wharf 

Arisaig — repairs  to  wharf 

Avonport — -repairs  to  wharf 

Bailey's  Brook — extension  to  pier 

Barrington's  Cove,  Sydney  Mines — repairs  to  wharf 

Barrington  Passage — wharf 

Bass  River — wharf 

Battery  Point — repairs  to  breakwater • 

Battery  Point — breakwater  extension 

Bayfield — repairs  to  breakwater 

Bear  Cove  (Digby) — breakwater  improvements — 
Bear  Cove  (Halifax) — reconstruction  of  skidway  and 

shed 

Belliveau's  Cove — repairs  to  breakwaters 

Boisdale — wharf 

Burlington  Centre — repairs  to  wharf 

Caldwell's  Cove — to  repair  breakwater 

Cow  Bay  (Port  Morien) — repairs  to  breakwater. . . . 
Chimney   Comer — in  full  and   final   settlement  of 

claim  of  Thomas  D.  Morrison  in  connection  with 

his  contract  for  wharf 

D'Escousse — repairs  to  wharf 

Devil's  Island — repairs  to  breakwater 

Digby — repairs  to  pier 

Drum  Head — repairs  to  breakwater 

East  Ferry — repairs  to  wharf  and  removal  of  sand 

and  gravel 

East  Jordan — repairs  to  breakwater 

Eastern  Passage — beach  protection  and  repairs  to 

breakwater 

Eatonvalle — repairing  and  rebuilding  breakwaters. . 

Feltzen  South — repairs  to  breakwater 

Freeport — repairs  to  breakwater — wharf 

Friar's  Head — harbour  improvements 

Gabarous — breastworks 

Georgeville — repairs  to  wharf 

Granville  Centre — repairs  to  wharf  approach 

Grosses  Coques — renewal  of  sea-wall 

Half  Island  Cove — repairs  to  breakwater 

Halifax  Quarantine  Station — new  wharf  at  McNab's 

Island 

Carried  forward 


Grant 
Credits 


-S     cts. 
1,965,500  00 


15,000  00 
7,000  00 

75,000  00 
4.50.000  00 
190,000  00 


90,000  00 

,070,000  00 

691,000  00 

30,000  00 

60,000  00 

40,000  00 

3,000  00 


4,686,500  00 


2,600  00 
1,500  00 
1,800  00 
6, 000  00 
1,400  00 
5,000  00 
21,000  00 
1,000  00 

11,600  on 

1,200  00 
540  00 

1,245  00 
800  00 

2,600  00 

1,400  00 
800  00 

6,000  00 


867  92 

720  00 

18,300  00 

5,000  00 

2,500  00 

1,400  00 
600  00 

4,840  00 
3,500  00 
1,375  00 
1,800  00 
3,800  00 
2,100  00 
600  00 
1,000  00 
1,620  00 
2,500  00 

40,000  00 


159,007  92 


Expenditure 
Depenses 


$  cts. 
1,971,352  52 


15,125  18 
1,407  45 

74.912  40 
445,845  11 
179,588  03 

73,838  95 

1,038,667  68 

698,820  02 

30,058  19 

55,123  99 

39,432  35 

2,212  18 


4,626,384  05 


2,601  33 
437  63 

1,379  83 
375  37 

1,.399  99 

4.169  10 
1,071  65 

149  00 
778  81 

1.170  13 
532  99 

1,202  42 
800  00 

2,665  61 

1,572  69 
832  47 

5,984  12 


867  92 

751  07 

5,910  21 

4,984  06 

1,177  70 

1,400  00 
567  40 

3,835  56 

3,479  54 

1,198  05 

1,254  19 

78  31 

2,038  21 

592  05 

853  40 

1.461  55 

294  42 


57,866  78 


Grant 
not  used 


Credits  non 
utilises 


S     cts 
35,830  38 


5,592  55 

87  60 
4, 154  89 
10,411  97 

16,161  05 
31,332  32 


4,876  01 
567  65 

787  82 


109,802  24 


1,062  37 

420  17 

5,624  63 

01 

830  90 

19,928  35 

851  00 

10,821  19 

29  87 

7  01 

42  58 


15  88 


12,389  79 

15  94 

1,322  30 


32  60 

1,004  44 

20  46 

176  95 

545  81 

3,721  69 

61  79 

7  95 

146  60 

158  45 

2,205  58 

40,000  00 


101,444  31 


Grant 
exceeded 

Credits 
depasses 


$     cts. 
41,682  90 

125  18 


7,820  02 
58  19 


49,686  29 


1  33 


65  61 

172  69 

32  47 


31  07 


303  17 


APPROPRIATION  ACCOUNTS 


b— 31 


SESSIONAL   PAPER  No.   1 


Public  Works— Cliargeabk'  to  Income 
Travaux  publics:  Imputable  sur  le  revenu 


Grant 
Credits 


Expenditure 
D^ponsfs 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Credits 
d6pa8s^s 


Harbours  and  Rivers — Con. — Ports  el  rmircs — Suite 

Brought  forward 

Nova  Scotia — Con. — N ouvclle-Ecossc—  Suite 

Harbours  and  Rivers  Generally — repairs  and  im 

provonicnts 

Harhourville— repairs  to  breakwater 

Hunt'.s  Point — reconstruction  of  beach  protection. . 

Inverness — harbour  improvements 

Irish  Cove — wharf  rccon.struction 

Johnston's  Harbour — repairs  to  wharf 

Kelly's  Cove — to  repair  and  strengthen  breakwater 

Ketch  Harbour — repair.-^  to  breakwater 

Larr\-'s  River — repairs  to  breakwater 

Litch  field — groyne 

Little  Brook — repairs  to  breakwater 

Livingstone's  Cove — wharf  extension 

Long  Point  (Craigmore) — repairs  to  breakwater. . . 

Lower  L'Ardoise — repairs  to  breakwater 

Maitland — extension  of  ferry  wharf 

Mabou  Harbour — repairs  to  jetties 

Margarce — repairs  to  breakwater 

McKay's  Point  (Judique) — repairs  to  breakwater.. 

Meteghan — breakwater  extension 

McNair's  Cove — repairs  to  wharf 

Mosher's  Bay — repairs  and  improvements  to  break- 
water  

New  Harbour — repairs  to  breakwater 

Newport  Landing — repairs  to  wharf 

North  Ingonish — reconstruction  of  breakwater. . . 

Ogilvie's — repairs  to  breakwater 

Owl's  Head — repairs  to  wharf 

Parker's  Cove — repairs  and  renewals  to  breakwater 

Pleasant  Harbour — repairs  to  wharf 

Portapique — repairs  to  \\ harf 

Port  Beckerton — repairs  to  wharf 

Port  George — repairs  to  wharf  and  breakwater 

Port  Grevillc — repairs  to  beach  protection 

Port  Hawkesbury — to  complete  repairs  to  wharf... . 

Port  Hood — wharf  repairs  and  extension 

Port  Lome — breakwater  repairs  and  renewals 

Port  Maitland — breakwater  improvement 

Portuguese  Cove — reconstruction  of  skidway,  break- 
water repairs  and  renewals 

Sandy  Cove — to  repair  and  strengthen  breakwater.. 

Scotch  Cove  (White  Point) — breakwater  extension . 

Sanford — repairs  to  breakwater 

Seaforth — rebuilding  part  of  breakwater 

Seaside — repairs  to  wharf 

Shenacadie — wharf 

Sober  Island — extension  to  wharf 

Soldier's  Cove — wharf 

South  Lake,  Lakevale — repairs  to  piers 

Spencer's  Island — repairs  to  breakwater 

Spry  Bay,  Josie's — repairs  to  wharf 

Summerville — repairs  to  wharf 

Sydney — wharf 

Tennycape — repairs  to  wliarf 

The  \Vhar\es^rcpairs  to  breakwater  and  shore  pro- 
tection  

Three  Fathom  Harbour — repairs  to  breakwater. . . . 

The  "Points"  West  Bay — repairs  to  wharf 

Upp)er  Port  Latour — repairs  to  wharf 

Vogler's  Cove — repairs  to  wharf 

Wallace — repairs  to  wharf 

West  Arichat — wharf  repairs  and  improvefments 

Carried  forward 


$     cts 

159,007  92 


(50,000  00 
800  00 
700  OC 

14,000  00 

2,800  or 

.500  OP 
.3,200  00 

1,000  or 

3,000  00 

2,200  00 

1,500  00 

2,500  CO 

•  900  CO 

1,250  CO 

2,000  CO 

1,600  00 

9,400  00 

960  00 

16,500  CO 

1,200  CO 

6, 650  00 

2,000  00 

1,600  CO 

11,000  CO 

2,300  00 

4,510  00 

2,000  CO 

1,500  CO 

600  00 

700  00 

1,800  CO 

1,.300  CO 

3,400  CO 

7,0C0  00 

10,460  00 

8,900  00 

20,000  00 
2,. 500  OC 
9,800  00 
2,500  OC 
7,100  OC 
4,. 350  00 

12,000  OC 
(i.OOO  OC 
2,. 500  00 
1,025  00 
700  00 
2,500  00 
5,900  OC 
100,000  00 
1,200  00 


800  00 
6,000  00 
1,500  00 
1,050  00 

900  00 
1.350  00 
2,400  00 


542,812  92 


$     cts. 
57,866  78 


35,8.36 

797 

600 

6,934 

2,911 

700 

3,785 

566 

927 

2,178 

1,.320 

2,698 

1,049 

1,246 

2,190 

1,597 

8,315 

956 

10,860 

1,083 


1,786  60 
173  57 
109  25 
2,265  8 
4,5C9  96 
1,816  83 
1,424  86 


695  90 
1,653  38 
1,300  00 
2,894  93 
91  75 
10,  .5.39  92 
7,444  34 

785  52 
42  15 


2,488  07 

75  61 

879  71 

12,000  03 

5,994  13 


1,181  10 
596  32 

2,633  46 
207  35 


1,150  39 

709  00 

961  27 

651  26 

1,049  44 

90S  30 

1,575  40 

1.973  C3 


216,993  58 


%     cts. 


101,444  31 


24.163  77 

2  13 

99  41 

7,065  01 


433  62 

2,072  29 

21  65 

179  70 


3  36 


2  50 
1.084  68 

3  21 
5,639  99 

116  09 

6, 650  00 

213  40 

1,426  43 

10,890  75 

34  13 

04 

183  17 

75  14 

600  OC 

4  10 
146  62 

5C5  07 
6.908  25 


1,455  66 

19,214  48 
2,457  85 
9,800  00 
11  93 
7,024  39 
3,470  29 


5  87 
2,500  00 


103  68 


5,692  65 

100,000  00 

49  61 

91  00 

5,038  73 

848  74 

56 


426  97 


328,161  23 


303  Vi 


111  86 
200  02 
.585  22 


198  60 
149  32 


190  40 


79  92 


03 

156  10 
133  46 


8  30 
225  40 


2,341  89 


b— 32 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.    1922 


Public  Works— Chargeable  to  Income  Grant 

Travaux  publics— Imputable  sur  le  revenu  Credits 


Expenditure 
Depenses 


Grant 
not  used 


Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Harbovrs^  and  Rheis— Con. — Ports  et  rivieres — Suite 


Brought  forward . 


Nova  Scotia — Con. — Xomelle-Ecosse — Suite 

West  Arichat — repairs  to  breakwater 

West  Chezzetcook — repairs  to  breakwater. . 

Westport — repairs  to  wharf 

White  Head— repair.s  to  wharf 

Whycocomagh — repairs  to  wharf 

Wolfville — harbour  improvements 

Yarmouth  Bar — repairs  and  improvements. 


Total. 


Prince  Edward  Island — He  du-Prince-Edouard — 

Annandale — repairs  to  wharf 

Cape  Traverse — repairs  to  pier 

Graham's  Pond — repairs  to  breakwater 

Harbours  and  Rivers  Generally— repairs      and   im- 

improvements 

Hickey's  Wharf — repairs  and  reconstruction 

Miminigash  Harbour — reconstruction  of  breakwater 

North  Lake — boat  harbour 

Pinette — reconstructing  ice  break 

Souris — to  repair  and  strengthen  breakwater 

St.  Mary's  Bay — repairs  to  wharf 

St.  Peter's  Bay— repairs  to  breakwater 

Tignish  Harbour — to  repair  protection  works 

Victoria — repairs  to  pier 

West  Point — repairs  to  wharf 

West  River  (McArthur's  Landing)— repairs  to  wharf 
Wood  Islands — repairs  to  breakwater 


Total. 


New  Brunswick — Notireau-Brunsicick — 

Back  Bay — whaif  repairs  and  improvements 

Bay  du  Vin — repairs  to  wharf 

Buctouche — repairs  to  wharf 

Campbellton — repairs  to  wharfs 

Campbellton — repairs  to  ferry  landing 

Cape  Bald— repairs  to  breakwater  pier 

Chockfish— to  repair  breakwater 

Cocagne — repairs  to  wharf 

Dalhousie — repairs  to  wharf  and  breakwater 

Edgett's  Landing — repairs  to  wharf 

Gautreau  Village — repairs  to  wharf 

Harbours  and  Rivers  Generally— repairs  and 
improvements 

Kouchibouguac  Harbour— to  repair  and  construct 
dams  and  breastworks 

Little  Aldouane — to  repair  and  raise  wharf 

Loggieville — repairs  to  wharf 

Lord's  Cove — wharf 

Mill  Cove — repairs  to  wharf 

Moncton — repairs  to  wharf 

Negro  Point  (St.  John) — breakwater  repairs 

New  Mills — repairs  to  wharf 

North  Head,  Grand  Manan  Island — repairs  to 
breakwater — wharf 

Petit  Rocher — repairs  to  breakwater 

Quacco  (St.  Martin's) — reconstruction  of  break- 
water and  repairs  to  pier 

Richibucto  Cape — completion  of  pier  and  break- 
water  

Seal  Cove — repairs  to  breakwaters 


Carried  forward . 


542,812  92 


4,500  00 
15,100  00 
4,000  00 
600  00 
1,200  00 
5,000  00 
4,000  00 


S  cts. 


216,993  58 


113  20 
3,995  61 


cts. 


328,161  23 


1,610  92 

14,986  80 

4  39 

600  00 


1,2C6  94 
3^857  34 


5,000  00 
142  66 


577,212  92 


229,055  75 


350,506  00    2,348  83 


3,500  00 
2,500  00 
1,500  00 

14,000  00 
3,500  00 
2,700  00 

27,000  00 
1,200  00 

40,000  00 
1 , 100  00 
2,800  00 
1,.3.50  00 
2,900  00 
1,600  00 
700  00 
800  00 


107,150  00 


2,324  97 
1,512  58 
1,415  26 

3,953  01 

3,160  43 

2,686  76 

13,344  00 

1,061  46 

35,814  00 

1,092  23 

2,418  78 

1,283  08 

1,973  57 

996  52 

709  28 

601  68 


1,175  03 

987  42 

84  74 

10,046  99 

339  57 

13  24 

13,656  00 

138  54 

4,186  00 

7  77 

381  22 

66  92 

926  43 

603  48 


198  32 


74,347  61 


32,811  67 


4,500  00 
2,400  00 
1,300  00 
2,000  00 
1,500  00 
10,000  00 
1,400  00 
1,700  00 

750  00 
1,000  00 

600  00 

65,000  00 

13,000  00 

800  00 

1,200  00 

15,500  00 

750  00 

2.800  00 

5,500  00 

900  00 

5,225  00 
15,000  00 

22,000  00 

5,000  00 
2,700  00 


182,525  00 


3,852  90 

680  92 

852  28 

2,022  98 

1,489  46 

4,651  95 

791  16 

1,680  46 

781  41 

912  60 

210  06 

8,857  02 

3,667  95 
680  12 
631  23! 
120  24 
594  54 
1,908  70 
4,674  79 
775  82 

5,256  15 
13,389  08 

510  48 

4,491  25 
132  62 


647  10 
1,719  08 

447  72 


10  54 

5,348  05 

608  84 

19  54 


63,616  17 


87  40 
389  94 

56, 142  98 

9,332  05 
119  88 
568  77 
15,379  76 
155  46 
891  30 
825  21 
124  18 


1,610  92 

21.489  52 

508  75 
2,567  38 


118,994  37 


S  cts. 


2,341  89 


6  94 


9  28 


9  28 


22  98 


31  41 


31  15 


85  54 


1' 


APPROPRIATION  AOOOmfTS 


b— 33 


SESSIONAL   PAPER  No.   1 


Public  Works— Chargeable  lo  Income 
Travaiix  publics— Imputable  sur  Ic  revenu 


Grant 
Credits 


Harbours  and  Rivers — Con. — Ports  ct  Riviires — Suite 


Brought  forward. 


N<w  Brunswirk— Con.— Nouvfnu- Brunswick— Suite 

Shippigan  Gully — repairs  to  breakwater 

Stonehaven — repairs  to  breakwater 

St.  George — repairs  to  wharf 

St.  Louis — repairs  to  wharf. . .' , 

Tracadie — repairs  to  wharf 

Wilson's  Beach — repairs  and  improvements  to  break 
water-wharf 


Total. 


\ 


Quebec — Quebec — 

Anse  aux  Gascons — wharf 

Aylmer — repairs  to  wharf 

Barachois  de  Malbaie — repairs  to  wharf 

Beloeil — repairs  to  protection  piers 

Berthier  (en  bas) — repairs  to  wharf 

Buckingham — wharf 

Cabano — repairs  to  wharf 

Cap  St.  Ignace — repairs  to  wharf 

Caughnawaga — repairs  to  wharf 

Chandler — repairs  to  pier 

Chicoutimi — repairs  to  wharf 

Chicoutimi  Basin — new  pontoon  and  wharf  repairs.. 

Contrecoeur — repairs  to  wharf  approach 

Coteau  du  Lac — repairs  to  wharf 

Douglastown — repairs  to  breakwater 

Esquimaux  Point — wharf  repairs 

Fabre — wharf  repairs  and  extension — to  complete. . . 

Fassett — repairs  to  wharf 

Father  Point — repairs  to  wharf 

Fort  Coulonge — wharf  improvements 

Gaspe  Basin — wharf  repairs 

Gaspe — reconstruction  of  deep  water  wharf  damaged 

by  fire 

Grande  Riviere — repairs  to  pier 

Grosse  Isle  Quarantine  Station — retaining  wall 

Grosse  Isle  Quarantine  Station — extension  of  wharfs 

Grosse  Isle — repairs  to  wharf 

Harbours     and     Rivers     Generally — repairs     and 

improvements 

He  Perrot — wharf  repairs  and  improvements 

Lanoraie — repairs  to  wharf 

Laprairic — to  complete  protection  works 

Loui.scville — repairs  to  wharf 

Magiasha — repairs  to  wharf 

Mont  Loui.s — repairs  to  wharf 

Montmagny — repairs  to  wharf , 

Nicolct — repairs  to  wharf 

North  Temiskaming — wharf 

Notre    Dame   des    Sept    Doulcurs    (Isle   Verte) — 

completion  of  eastern  landing  wharf 

Notre    Dame    Des   Sept    Douleurs    (Isle  Verte) — 

completion  of  western  wharf 

Point  ^  Elie — to  protect  breakwater  wharf , 

Point  aux  Trembles — repairs  to  wharf 

Pointe  Pizeau,  Sillery — repairs  to  wharf 

Pointe  Shea.  Amherst — repairs  to  pier 

Poltimore — wharf 

Port  Daniel — repairs  to  wharf 

Quebec  Harbour — River    St.    Charles — lepairs    to 

plant 

Rimouski — harbour  improvements 

Riviere  aux  Vases — wharf  reconstruction 


S     cts. 


Expenditure 
D^pensos 


$     cts. 


182,525  00   63.610  17 


12,000  00 
1,500  00 
5,000  00 
1,200  00 
2,000  00 

8,700  00 


212,925  00 


36,000  00 
2,600  00 
1,800  00 
7,700  00 
3,000  00 
8,000  00 
2,400  00 
6,000  00 
2,500  00 
2,000  00 
4,500  00 
4,800  00 
3,000  00 
1,100  00 
3,750  00 
1,700  00 
5,300  00 
650  00 
2,200  00 
1,000  00 
4, 150  00 

34,000  00 
12,900  00 

1,500  00 
50,000  00 

5.500  00 

75,000  00 
2,300  00 
2,060  00 

13.500  00 

1,000  00 

600  00 

1,250  00 

4,400  00 

600  00 

13,000  00 

5.000  00 

5.700  00 
10.140  00 

6.000  00 
13.000  00 
10.000  00 

3.000  00 

1,000  00 

15.000  00 

13.000  00 

2,100  00 


Carried  forrsard I    405, 700  00 


Grant 
not  used 

Credits  non 

utilises 


10,420  84 

1,411  09 

3,651  80 

688  69 

1.807  11 

8,077  83 


),673  53 


156  50 

2,7.38  80 
1,770  68 
7,680  33 
1,317  00 


2,. 395  36 
379  56 
2,49')  33 
2.097  11 
2.339  14 
4.997  69 
3,140  62 
1,096  99 
2,770  57 
1,675  00 
5,191  45 
661  33 
1,929  13 
1,015  11 
890  34 

281  71 
9.841  22 
1,708  67 


5,468  10 

74,803  20 
2,414  64 
2,155  32 

13.512  70 

1,023  34 

510  86 

1,225  89 

4.384  04 

547  11 

13,042  43 

4,546  33 

56  25 

2,829  45 

6.012  07 

12.999  .50 

4.443  42 


948  06 

14,967  .36 

12,955  84 

1,749  43 


2.39,160  58 


$  cts. 


118,994  37 


1,579  16 
88  91 

1,.348  20 
.511  31 
192  89 

622  17 


123  337  01 


35,843  50 


29  32 

19  67 

1.6«3  00 

8,000  00 

4  64 

5,620  44 

3  67 


2,160  86 


3  01 

979  43 

25  00 

108  55 


270  87 

"3,'259"66 

33,718  29 
3,058  78 


50,000  00 
31  90 

19G  80 


89  14 
24  11 
15  96 
52  89 


453  67 

5,643  75 
7.310  55 


0  50 

5,5.56  58 

3. COO  00 

51  94 

32  64 

44  16 

350  57 


Grant 
exceeded 

Credits 
d6pass68 


107,043  8-5 


S  cts. 
85  54 


85  .54 


138  80 


97  11 

197  69 
140  62 


11  33 
15  11 

208  67 


114  64 

95  32 

12  70 

23  34 


42  43 


12  67 


1.110  43 


1— 3b 


b— 34 


AUDITOR  GE^ERAUS  REPORT,  1920-1921 


12   GEORGE  V,  A.    1922 


Public  Works— Chargeable  to  Income 
Travaux  publics — Imputable  siu"  le  revenu 


Harbours  and  Rivers — Con. — Ports  et  7?JOT^res— Suite 
Brought  forward 


Quebec — Con — 

Riviere  du  Lievre — Lock  and  dam — reconstruction 
of  protection  walls 

Riviere  du  Loup  (en  has) — repairs  to  wharf 

Riviere  Quelle — repairs  to  wharf 

Roberval — repairs  to  wharf 

Ruisseau  Le  Blanc— repairs  to  wharf 

St.  Alphonse — repairs  to  wharf. 

Ste.  Anne  de  Beaupre — wharf  repairs  and  reconstruc- 
tion   

Ste.  Anne  de  Sorel — repairs  to  wharf 

St.  Denis — repairs  to  wharf 

Ste.  Famille — wharf  repairs  and  reconstruction. . . 

St.  Francois,  Sud  (I.O.) — repairs  to  wharf 

St.  Jean  d 'Orleans — repairs  to  wharf 

St.  John's — renewal  of  booms 

St.  Joseph  de  Sorel — reconstruction  of  ice-breaker 

St.  Laurent,  I.O. — repairs  to  wharf 

St.  Marc — reconstruction  of  wharf 

St.  Michel  de  Bellechasse — repairs  to  wharf 

St.  Paul,  Isle  aux  Noix  to  wharf 

St.  Roch  de  Richelieu — repairs  to  wharf 

Sorel — wharf  repairs  and  reconstruction 

Tadoussac  (Anse  a  I'Eau) — reconstruction  of  wharf 
and  approach 

Three  Rivers — repairs  to  coal  dock 


Grant 
Credits 


Total. 


Ontario — 

Bayfield — repairs  to  pier 

Beaverton — repairs  to  breakwater 

Belle  River — repairs  to  harbour  walls 

Blind  River — repairs  to  wharf 

Bronte — repairs  and  improvements  to  pier 

Burk's  Falls — repairs  to  wharf 

Burlington  Channel — repairs  to  pier 

Cobourg — repairs  to  piers 

CoUingwood — breakwater  reconstruction 

Depot  Harbour — wharf  renewal 

French  River  Dams — repairs  and  maintenance 

Goderich — repairs  to  docks 

Grand  Bend — repairs  to  piers 

Haileybury — repairs  to  wharfs 

Harbours     and     Rivers     Generally — repairs     and 

improvements 

Huntsville — repairs  to  wharf 

Kagawong — wharf 

Kenora — extending  wharf 

Kincardine  Harbour^ — contribution  to  municipality 

towards  protection  of  government  pier 

Kingston — harbour  improvements 

Kingston — maintenance  and  operation  of  combined 

wharfs  and  bridges 

Kingston — repairs  to  R.M.C.  dock 

Kingsville — repairs  and  renewals  to  piers 

Lake  Katrine — wharf 

Leamington — repairs  to  pier 

Little  Current — rebuilding  wharf 

MacLaren's  Landing — wharj 

McGregor's  Creek — renewal  of  revetment  wall 

Meaford — repairs  to  revetment  wall 

New  Liskeard — repairs  to  wharf 

North  Bay — repairs  to  wharf 


Carried  forward. 


$     cts 


405,700  00 


5,700  00 
3,800  00 
1,200  00 
1,000  00 
600  00 
5,000  00 

.30,000  00 
2,. 500  00 
1.300  00 

17,000  00 

33,000  00 

31,000  00 
1,400  00 
3,500  00 

22.500  00 
4,000  00 

36,000  00 

3,000  00 

600  00 

12,900  00 

8,900  00 
14,700  00 


Expenditure 
Depenses 


645,300  00 


6,000  00 

1.2.50  00 

1.700  00 

2,000  00 

2.6.50  00 

5.000  00 

17,000  00 

13,000  00 

50,000  00 

36.000  00 

3,000  00 

3,. 500  00 

2,300  00 

1,000  00 

65,000  00 
3,900  00 

12,000  00 
2,500  00 

1,050  00 
1,583  00 

12,800  00 

850  00 

8,000  00 

730  00 

9,200  00 

44,000  00 

6,600  00 

14, 100  00 

900  00 

850  00 

800  00 


3.30,263  00 


cts 


2.39,106  58 


123  41 

3,798  12 

1,193  21 

999  06 

582  50 

4,906  77 

28,365  28 

2,094  90 

1,.300  21 

16.999  77 

32,997  76 

29.0.59  00 

1,445  87 

3.067  22 

20,779  58 

3,727  63 

8,503  23 

3,016  93 

611  82 

12,374  50 

6,022  23 
14,513  12 


435.648  70 


555  09 

883  10 

1,699  90 

1.944  68 

2,011  15 

3,331  00 

16,684  53 

13,138  86 

23,553  99 

19,113  28 

3.194  48 

321  52 

2,291  96 

996  27 

35, 100  33 
3,076  65 

12,046  92 
2,756  01 

450  93 

1,581  83 

9,234  82 

710  56 

6,703  29 


Grant 
not  used 


Credits  non 
utilises 


S     cts. 


167,643  85 


5.576  59 
1 

6  79 

0  94 

17  50 

93  23 

1 , 634  72 
405  10 


0  23 

2  24 

1.941  00 


432  78 
1,720  42 

272  37 
J7,496  77 


525  50 

2,877  77 
186  88 


210,836  56 


5,444  91 

366  90 

0  10 

55  32 

638  85 

1,669  00 

315  47 


26,446  01 
16,886  72 


9,192  42 
23,989  98 
237  87 
384  43 
504  68 
828  23 
746  37 


197,265  13 


3.178  48 
8  04 
3  73 

29,899  67 
823  35 


599  07 
1  17 

3,565  18 

139  44 

1,296  71 

730  00 

7  58 

20,010  02 

6,362  13 

13,715  57 

395  32 

21  77 

53  63 


Grant 
exceeded 

Credits 
depasses 


132,634  14 


cts. 


1,110  43 


0  21 


45  87 


16  93 
11  82 


1,185  26 


138  86 
194  48 


46  92 
256  01 


646  27 


APPROPRIATION  ACCOUNTS 


b— 35 


SESSIONAL   PAPER  No.    1 


Public  >Vorks-  Chargeable  to  Income 
Travaiix  publics— Impiilable  sur  le  revcnu 


Harbours  and  Rivers — Con. — Ports  ct  Rivieres — Suite 
Brought  forward 


Ontario — Con. — Ontario — Fin — 

Oshawa — repairs  to  wharf 

Owen  Sound — wharf  reconstruction 

Parry  Sound — renc\vals  to  breastworks  at  Two  and 

Seven  Mile  Narrows 

Parry  Sound — repairs  to  wharfs 

Pelee  Island — repairs  to  piers 

Penetanguishene— repairs  to  wharf 

Pike  Creek — repairs  1o  harbour  walls 

Port  Burwell — repairs  to  pier 

Port  Colborne — repairs  1o  breakwaters 

.  Port  Dover — repairs  to  piers 

Port  Hope — repairs  to  checkwater 

Port  Rowan — repairs  to  pier 

Port  Stanley — harbour  improvements 

Port  Stanley — repairs  to  harbour  works 

Puce — repairs  to  harbour  works 

Rondeau — harbour  protection  work 

Rondeau— repairs  to  piers 

Rosseau— repairs  to  wharf 

Sault  Ste.  Marie — repairs  to  wharf 

Silver  Centre — repairs  to  wharf 

Southampton — repairs  to  breakwater 

Sturgeon  Falls — revetment  w^all 

Thessalon — to  complete  reconstruction  of  wharf. 
Wheatley — repairs  to  pier 


Grant 
Credits 


Total . 


Manitoba — 

Big  Island  (Hecla) — wharf 

Dauphin  River — wharf 

Ciimli — repairs  to  wharf 

Harbours  and   Rivers  Generally — repairs  and  im 

provements 

Killarney — repairs  to  dam  and  cut 

Red  River — repairs  to  channel  protection  work 

Selkirk — repairs  to  wharf 

The  Pas — wharf 


Total. 


Saskatchewan  and  Alberta — Saskatchewan  el  Alberta — 
Harbours  and   Rivers  Generally — repairs  and  im 
provements 


Total. 


British  Columbia — Colombie-Britannique— 
Alice  Arm  (Silver  City)  Landing  fioat — to  complete 
Alice  Arm — conditional  on  Provincial  Government 

building  road 

Bamfield — repairs  to  wharf 

Boswell — floating  wharf 

Campbell  River — repairs  to  wharf 

Carroll's  Landing — wharf 

Church  House — float — reconstruction 

( 'layoquot — repairs  to  wharf 

Crofton — repairs  to  wharf 

Deep  C'ove — repairs  to  wharf 

Degnan's  Bay — repairs  to  float  

Denman  Island — new  float 

Edge  wood — repairs  to  wharf 

Fraser  River — improvements  at  Nicomen  Island. . . 

Carried  forward  . .   ' 


$     cts, 


3.)  1,70.5  00 


15,000  00 
86,000  00 

1,500  00 

7,000  00 

8,500  00 

2, 100  00 

1,200  GO 

9,900  00 

66,500  00 

20,000  00 

3,000  00 

1,.500  00 

50,000  00 

19,000  00 

800  00 

13,000  00 

17,000  00 

1,200  00 

6, 180  00 

825  00 

5,000  00 

1,900  00 

13,500  00 

2,100  00 


Expenditure 
Depenses 


$     cts. 


197,205  13 


681,908  00 


3,000  00 
7,500  00 
3,000  00 

15,000  00 
1,100  00 
7,500  00 
3,000  00 

14,800  00 


54,900  00 


20,000  00 


20,000  00 


950  00 

15,000  00 
2,680  00 
6,500  00 

15,800  00 
7,000  00 
2,400  00 
2,650  00 
4, 100  00 
1,250  00 
1 .  100  00 
1,000  00 
1,700  00 

36,000  00 


11,708  05 

1,206  54 

981  66 

8,123  14 

1,238  77 

1,199  70 

7,543  42 

13,142  86 

19,786  83 

8  10 

1,499  31 

1,975  98 

18,010  30 

799  58 

4,611  51 

11,271  85 

976  46 

6,311  78 

783  74 

5,010  12 

1,568  80 

97  20 

2,099  80 


Grant 
not  used 

Credits  non 
utilis6s 


317,220  63 


3,042  16 

7.581  79 
3,000  02 

12,914  88 

1,143  59 

7,537  45 

2,910  44 

8,111  51 


46,241  84 


1,421  20 


1,421  20 


401  85 

141  92 
2,046  31 

75  65 

15,838  30 

142  04 
2,398  31 
2,690  68 
4,112  50 
1,255  12 
1,101  39 

975  97 
1,707  94 
8,796  80 


98,130  00'   41,684  78 


cts. 


132,634  14 


15,000  00 
74,291  95 

293  46 

6,018  34 

376  86 

861  23 

0  30 

2,356  58 

53,357  14 

213  17 

2,991  90 

0  69 

48,024  02 

989  70 

0  42 

8,388  49 

5,728  15 

223  54 


Grant 
exceeded 

Credits 
d6pass6s 


41  26 


331  20 

13,402  80 

0  20 


365,525  54 


2,085  12 


89  56 
6,688  49 


8,863  17 


18,578  80 


18,578  80 


548  15 

14,858  08 

633  69 

6,424  35 


6,857  96 
1  69 


24  03 

27,203  20 


$     cts. 


646  27 


131  78 
10  12 


778  17 


42  16 

81  79 

0  02 


43  59 
37  45 


205  01 


38  30 


40  68 

12  50 

5  12 

1  39 

7  94 


56,551  15l 


105  93 


b— 36 


AUDITOR  GENERAL' 8  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Public  Works— Chargeable  to  Income 
Travaux  publics— Imputable  sur  Ic  revenu 

Harbours  and  Rivers— Con.— Ports  el  Rivihres— Tin. 


Brought  foi-waxd. 


British    Columbia— Con. — Colombie-Britanniques— Fin. 

Fraser  River — (Lower) — improvements 

Fraser  River — dredging  North  Arm 

Gower  Point — float 

Graham — wharf 

Halcyon — wharf  approach ■•  ■ 

Harbours  and  Rivers  Generally— repairs  and  im- 
provements   ■ 

HoUyburn — wharf  repairs 

Hurst  Island — landing  float 

Jackson  Bay — approach  to  float 

Kincolith — wharf  renewal 

Kuskonook — wharf 

Ladysmith — wharf 

Lyail  Harbour — Saturna  Island — wharf 

Manson's  Landing — wharf 

Mayne  Island — -repairs  to  wharf 

Mill  Bay — repairs  to  wharf 

Moresby  Island^wharf  renewal. 

Naas  River — removal  of  obstructions 

Naramata — wharf 

New  Westminster — repairs  to  wharf 

Nootka  Island — repairs  to  wharf 

Okanagan  River — maintaining  dam  and  repairing 
bank  protection  works 

Pender  Harbour — float 

Port  Alberni — float 

Port  Clements — repairs  to  wharf 

Port  Moody— repairs  to  wharf 

Powell  River — addition  to  wharf 

Prince  Rupert  Quarantine  Station — protection  work 

Prince  Rupert  Quarantine  Station — repairs  to  whaif 

Princess  Creek — floating  wharf 

Proctor — floating  wharf 

Refuge  Bay — repairs  to  wharf 

Robert's  Creek — repairs  to  wharf 

Royston — repairs  to  wharf 

Sand  spit  Point — reconstruction  of  wharf 

South  Gabriola  Island^wharf 

Spiller  River — repairs  to  wharf 

Stag  Ba3- — float 

Stewart — reconstruction  of  wharf — 

Stickine  River — removal  of  obstructions 

Sunnyside  (new  name  "loco") — restoration  of  float 

Thetis  Island — reconstruction  of  wharf 

L^cluelet — repairs  to  wharf 

West  Bank — extension  of  wharf 

Williams  Head  Quarantine  Station — repairs  to  coal 
wharf 


Total. 


Generally — En  general — 
Harbours  and  Rivers  Generally 


Total. 


Dredging — Dragage 


Dredging — Maritime  Provinces 

Dredging — Ontario  and  Quebec.    

Dredging — Manitoba,  Saskatchewan  and  Alberta 
Dredging — British  Columbia 

Total 


Grant 
Credits 


S     cts. 
98.130  00 


25,000  00 
35,550  00 

1,800  00 
11,500  00 

1,300  00 

95,000  00 

6,300  00 

800  00 

1,700  00 

11,000  00 
9,500  00 
9,500  00 
4.900  00 
5,500  00 
4,500  00 
1,500  00 
4,650  00 

10,000  00 

3,000  00 

850  00 

3,950  00 

4,300  00 
1,200  00 
2,090  00 
1,100  00 
800  00 

11,000  00 
865  00 
3,500  00 
6,500  00 
7,000  00 
4,000  00 
9S0  00 
4,000  00 

10,000  00 
3,500  00 
2,000  00 
1,500  00 

32,500  00 

10,000  00 
3,000  00 
8,500  00 
3,420  00 
3,300  00 

5,480  00 


Expenditure 
Depenses 


476,465  00 


30,000  00 


30.000  00 


500,000  00 

450,000  00 

93,000  00 

400,000  00 


1,443,000  00 


S     cts. 
41,684  78 


24,870  05 
34,993  12 

1,755  10 
11,454  88 

1,297  70 

73,130  39 
6,435  63 

798  48 
1,365  98 

293  60 
4,022  14 

151  13 
4,859  41 
83  64 
4,471  62 
1,481  29 
4,635  94 
9,380  66 
2,449  83 

487,75 
3,901  36 

4,299  06 
1,197  16 


1,031  57 


10,199  40 

588  68 

2,517  41 

6,389  18 

6,999  60 

2,244  57 

1,128  45 

4,152  68 

102  03 

2,123  84 

59  00 

1,241  63 

30,550  07 

9,440  48 


Grant 
not  used 

Credits  non 
utilises 


8,507  71 
3,553  35 
3,300  42 

5,480  40 


339,111  26 


27,539  27 


27,539  27 


494,595  90 

450,151  44 

79,195  38 

345,099  91 


1,369,042  63 


$  cts. 


56,551  15 


129  95 
556  88 

44  90 

45  12 
2  30 

21,869  61 


1  52 
334  02 

10,706  31 

5,477  86 

9,348  87 

40  59 

5,416  36 

28  38 

18  71 

14  06 

619  34 

550  17 

362  25 

48  64 

0  94 

2  84 
2,090  00 

68  43 
800  00 
800  60 
276  32 
982  59 
110  82 
0  40 
1,755  43 


Grant 
exceeded 

Credits 
d6passes 


9,897  97 
1,376  16 
1,941  00 

258  37 
1,949  93 

559  52 
3,000  00 


138,038  31 


2,460  73 


2,460  73 


5,404  10 


13,804  62 
54,900  09 


74,108  81 


%     cts. 


105  93 


135  63 


148  45 
152  68 


7  71 

133  35 

0  42 

0  40 


684  57 


151  44 


151  44 


APPROPRIATION  ACCOTTSTS 


b— 37 


SESSIONAL   PAPER  No.    1 


Public  Works— Chargeable  to  Income 
Travaux  publics— Imputable  sur  le  rcvenu 


Grant 
Cr6dits 


Expenditure 
Dfepenses 


Grant 
not  used 

Cr6dits  non 
utilises 


Grant 
exceeded 

Credits 
d6pass68 


Roads  and  Bridges— Chaussiea  el  ponta 


Banff — repairs  to  bridge 

Banff — new  bridge 

Burlington  Channel — new  bridge 

Capilano  River,  B.C. — Bridge — contribution  by 
Dominion  Government,  Provincial  Ciovcmment 
and  municipality,  each  to  contribute  a  like  amount 

Dominion— roads  and  bridges  generally 

Edmonton — repairs  to  bridge 

International  Bridge  across  Pt.  .John  River  at  Ed- 
mundston,  X.B.,  State  of  Maine,  U.S.A.,  to  con 
tribute  like  amount * 

North  Timiskaming — to  complete  erection  of  bridge 
superstructure  and  repairs  to  substructure, 
Quebec  Government  to  contribute  S15,000 

Ottawa — maintenance  and  repairs  of  bridges  and 
approaches 

Ottawa-HuU^new  bridge  to  replace  present  Union 
Bridge  over  Ottawa  River  below  Chaudiere 

Portage  du  Fort — repairs  to  bridge 

Prince  Rupert,  B.C. — quarantine  station — repairs  to 
bridge 

St.  Andrews,  Man. — repaiiing  road  and  grading  bank 

St.  Leonard's,  N.B. — bridge  repairs 


Total. 


Telegraph  and  Telephone  Lines 
Lignes  teligraphiques  et  lelephoniques 

Nova  Scotia — Nouvelle-Ecosse — 

Cape  Breton  Telegraph  System — renewal  of  poles 
between  Port  Hawkesbury  and  Port  Hood  and 
between  Strathlorne  and  Inverness 

Completion  of  renewal  of  poles  between  East  Bay 
and  Ball's  Creek 

Renewal  of  poles  between  Englishtown  and  Ingonish 
Ferry 

Reconstruction  of  telephone  line  between  Harvard 
Lake  and  N.E.  Margaree 

Pictou  Island — telephone  cable 

Quebec — Quebec — 

Improvements  to  repair  service 

Grosse  Isle  Quarantine  Telephone  Line — renewal  of 

poles,  etc 

Ontario — 

Bath — .\mherst  Island  Telephone  Line — to  grant 
subsidy  of  $1,200  to  Amherst  Island  Telephone 

Co.,  and  to  provide  cable 

Saskatchewan  and  Alberta — 

Peace  River  Line — oflBce  and  dwelling  at  Grande 
Prairie 

Repairs  and  improvements  to  office  buildings 

For  contribution  of  half  cost  of  reconstruction  of 
telegraph  line  jointly  owned  by  the  Anglo-Ameri- 
can Telegraph  Co.  and  the  Dominion  Govern- 
ment  

British  Columbia — Colombir-Britannique — 

Mainland  Telegraph  and  Telephone  Lines — to  pro- 
vide for  a  second  wire  between  Similkameen  and 
Princetown 

Vancouver  Island — construction  of  branch  telephone 
line  from  Vancouver  Island  to  Port  Harvey  on 

Cracroft  Island 

Generally — 

Repairs,  repoling,  shifting  and  completion  of  lines 
under  construction 


$  cts. 


3,000  00 
100,000  00 
100,000  00 


11,000  00 
.5,000  00 
1,500  00 


50,000  00 

15,000  00 

7,000  00 

34,000  00 
3,. 500  00 

4,500  00 
4,600  00 
3,100  00 


$  cts. 


1,689  91 
93,709  66 
31,417  42 


3,113  17 
112  79 


3,125  90 


14,098  45 

6,423  58 

23,853  53 
3,320  59 

4,409  47 
4,627  15 
3,284  69 


S  cts 


1,310  09 

6,290  34 

68,. 582  58 


11,000  00 
1.886  83 
1,387  21 


46,874  10 

901  55 

576  42 

10,146  47 
179  41 

0  53 


342,200  00 


193,276  31 


U9,l?5  53 


Total. 


3,000  00 

800  00 

2,600  00 

1,000  00 
8,000  00 

3,000  00 

400  00 

2,200  00 


5,000  00 
500  00 


4,750  00 

7,300  00 

7,500  00 

50,000  00 
96,050  00 


281  41 


2,469  85 
327  50 


637  00 


2,718  59 

800  00 

130  15 

072  50 
8,000  00 

3.000  00 

400  00 

1,563  00 


5.000  00 
310  13 


189  87 

4,745  63       4  37 

5,787  50    1,512  50 
7,500  00 
45,808  39    4,191  61 


60,247  15 


t     cts. 


27  15 
184  69 


211  84 


35,802  85 


b— 38 


AUDITOR  GENERAL'S  REPORT.  1920-1921 


12   GEORGE  V,  A.    1922 


Public  Works— Chargeable  to  Income 
Travaux  publics— Imputable  sur  le  revenu 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Miscellaneous — Divers 

Architectural  Branch — salaries  of  architects,  clerks 
of  works,  inspectors,  draughtsmen,  clerks  and 
messengers  of  outside  service 

Accounts  Branch — salaries  of  agents  and  clerks,  travel- 
ling and  contingent  expenses  of  outside  service. . . . 

Compassionate  allowance  to  the  mother  of  the  late  E. 
P:  Gingras  who  was  drowned  at  Alice  Arm,  B.C. 
on  April  13,  1920,  while  on  duty 

Drj'  Docks  Generallj- — inspection,  etc 

Engineering  Branch — salaries  of  engineers,  inspectors, 
superintendents,  draughtsmen,  clerks  and  messen- 
gers of  the  outside  service 

For  operation  and  maintenance  of  inspection  boats. . . . 

Inspection  Boats — new  motors  for  inspection  boat  in 
Prince  Edward  Island 

Maintenance  and  operation  of  water  storage  dams  on 
Ottawa  River  and  tributaries,  surveys  in  connection 
therewith  and  settlement  of  land  damages 

Monument  of  His  late  Majesty  King  Edward  VII 

Monument  to  memory  of  the  late  Hon.  Thos.  D'Arcy 
McGee 

Monument  to  Sir  Wilfrid  Laurier 

National  Gallery  of  Canada 

Purchase  of  submarine  cable 

River  gauging  and  metering 

Surveys  and  inspections 

To  cover  balance  of  expendituie  for  works  already 
authorized  for  which  the  appropriations  may  be 
insufficient,  provided  the  amount  for  any  one  work 
does  not  exceed  $200 

Halifax  Harbour — to  refund  Messrs.  Foley  Bros., 
Welch,  Stewart  and  Fauquier  amount  of  royaltj- 
paid  the  Department  of  Public  Works  for  filling 
taken  from  Halifax  Harbour  and  used  in  connection 

with  their  contract  for  Ocean  Terminal  Docks 

Total 


Summary — Som.maire 
Public  Buildings,  Income — 

Nova  Scotia 

New  Brunswick 

Maritime  Provinces  Generally 

Quebec 

Ontario 

Manitoba 

Saskatchewan 

Alberta 

British  Columbia : 

Generally 

Rents,  Repairs,  Furniture,  etc 

Harbours  and  Rivers,  Income — 

Nova  Scotia 

Prince  Edward  Island 

New  Brunswick ■. 

Quebec 

Ontario 

Manitoba 

Saskatchewan  and  Alberta 

British  Columbia 

Generally 

Dredging 

Roads  and  Bridges 

Telegraph  and  Telephone  Lines 

Miscellaneous 

Total  chargeable  to  Income  by  Supply  Bill 

Transfer    over-expenditure    provided    for    by    S5,000 
voted  as  above 


$  cts, 


67,000  00 
25,000  00 


2,000  00 
4,000  00 


488,000  00 
21,000  00 


2,100  00 


125,000  00 
5,000  00 

6.000  00 
25,000  00 
20,000  00 
17,500  00 
24,000  00 
120,000  00 


5,000  00 


12,004  05 


S  cts. 

67,405  30 
20,845  23 

2,000  00 


$  cts. 


491,516  03 
21,108  29 

2, 100  00 


124,463  78 


3,600  00 

"l9.'982'27 

17,500  00 

23.994  17 

103,938  33 


12,004  05 


968,604  05|  910,457  45 


343,210  00 

103,690  00 
25,000  00 

326,000  00 
1,286,737  99 

115,100  00 
32,950  00 
46,000  00 
90,140  73 

835,000  00 
4,686,500  00 


ot  I  , 
107, 
212, 
645, 
681, 

54, 

20, 
476, 

30, 

1,443, 

342, 

96, 
968, 


212  92 
150  00 
925  00 
300  00 
968  00 
900  00 
000  00 
465  00 
000  00 
000  00 
200  00 
050  00 
604  05 


13,546,103  69 


60,428  42 

46,813  70 

23,268  26 

121,856  98 

992,439  10 

95,278  50 

.30,404  09 

30,352  92 

35,904  67 

381,544  84 

,626,384  05 

229,055  75 
74,347  61 
89,673  53 

435,648  70 

317,220  63 

46,241  84 

1,421  20 

339,111  26 

27,539  27 

,369,042  63 

193,276  31 
60,247  15 

910,457  45 


4,154  77 


4,000  00 


536  22 
5,000  00 

2,400  00 

25,000  00 

17  73 

5  83 
16,061  67 


57,176  22 


282,909  95 

56,978  77 

1,731  74 

204,187  73 

295,042  64 

19,821  50 

2,. 570  23 

15,721  06 

54,494  23 

453,455  16 

109,802  24 

350,506  00 

32,811  67 

123,337  01 

210,836  56 

365,525  54 

8,863  17 

18,578  80 

138,038  31 

2,460  73 

74,108  81 

149,135  53 

35,802  85 

57,176  22 


10,537,958  86 


3,063,896  45 


13,546,103  69  10,537,958  86  3,063,896  45 


cts. 


405  30 


3,516  03 
108  29 


4,029  62 


128  37 
102  47 

44  71 
743  75 

24  32 

73  98 

258  17 

49,686  29 

2,348  83 

9  28 

85  54 

1,185  26 

778  17 

205  01 

684  57 

151  44 
211  84 

4,029  62 


.60,751  62 
5,000  00 


55,751  62 


.1 F  PRO  PR  I  AT  ION  ACCOUNTS 


b— 39 


SESSIONAL   PAPER  No.    1 


Public  Works— Chargeable  to  Collection  of 
Revenue 

Travaiix  publics— Imputable  sur  la  perception 
du  revenu 


Grant 
Credits 


Expenditure 
Dd'penses 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Cr6dit8 
d6pass68 


Collection  of  Public  Works  Revenues 

Graving  Docks 

Harbours  and  River  Works 

Telesraph  and  Telephone  Lines- 
Prince  I'jdward  Island  and  Mainland 

Land  and  cable  telegraph  lines,  I>o\vcr  St.  Lawrence 
and  Maritime  Provinces 

Saskatchewan 

.\lberta 

British  Columbia — Vancouver  Island  District. . . 

British  Columbia — Mai  land 

Yukon  System  (Ashcroft-Dawson) 

Telegraph  and  Telephone  service — generally 


Summary — 

Capital 

Income 

Collection  of  Revenue 


Under  Exchequer  Court  Awards — 
Capital — 

Ottawa  New  Public  Building 

Halifax  Dry  Dock 

Income — 

Postal  Station  at  Maisonneuve,  Que. 

Calgary,  Alta.,  Public  Building 

Public  Buildings  Generally 


S       cts 

7,000  00 
69,300  00 
43,100  00 

7,000  00] 

263,900  00 
77,500  00 

119,600  00 

I. 53, COO  00 
98,300  00 

293,000  00 
JO, 000  00 


1,141.700  00 


6,498,365  48 

13,546,103  69 

1,141,700  00 


21,186,169  17 


Under  Special  Statutes — 

CoUingwood  Dry  Dock  No.  1 

Collingwood  Dry  Dock  No.  2 

St.  John  and  Courtcnay  Bay  Dry  Dock. 

Montreal  Floating  Dock 

Port  Arthur  Dry  Dock 

Prince  Rupert  Floating  Dock 


.$   cts. 

3,487  91 
04,087  75 
40,805  54 

6,940  66 

263,609  03 
72,629  03 

111,3)0  86 

1.52.776  81 
98, 156  75 

289,806  69 
10,2.59  07 


i     cts. 

3,512  09 
5,212  25 
2,294  46 

53  34 

290  97 

4,870  97 

8,289  14 

223  1 

143  25 

3, 193  31 


1,113,876  10 


28,082  97 


5,411,143  74 

10,537,958  86 
1,113,876  10 


17,062,978  70 


415  26 
1,545.137  35 

5,580  77 

379  92 

1,835  19 


1,553,348  49 


15,000  00 
9,208  96 
57,198  88 
105.000  00 
37,741  50 
76.970  88 


301.120  22 


1,087,221  74 

3,063,896  45 

28,082  97 


4.179,201  16 


$     cts. 


259  07 


259  07 


55,751  62 
259  07 


56.010  69 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  v6rifi6s  sous  ma  direction  et  il.s  sont  exacts. 


Examined — V^rifi^s  par 
Charles  Douglas. 


E.  D.  SUTHERLAND, 

Auditor  General. 


b— 40 


AUDITOR  GENERAL'S  REPORT.  1920-1921 


12  GEORGE  V,  A.   1922 


RaUways— Capital 
Chemlns  de  fer — Capital 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Credits 
depasses 


Canadian  Government  Railways  — Chetnins  defer  du 
gouverncment  canadien 


Construction  and  betterments 

Miscellaneous  Railway  Equipment,  Vote  115. .. . 
Hudson  Bay  Railway — Port  Nelson  Terminals. . . 
To  provide  for  the  purchase  of  following  railways 
with  interest — 

York  and  Carleton , 

St.  Martins  Railway 

Moncton  and  Buctouche 

Elgin  and  Havelock 

Salisbury  and  Albert 

Caraquet  and  Gulf  Shore 

Cape  Breton 

Interest  from  date  of  possession  to  March  31, 

1921 .._ 

To  provide  for  the  purchase  of  Lotbiniere  and 
Megantic  Railway  under  statute  with  interest 

at  5  p.c.  from  1st  April,  1920 

To  pay  claims  for  right  of  way 


$       cts 


6,611,624  00 

16,925,501  00 

100,000  00 


4,500  00 
16,250  00 
70,000  00 
30,000  00 
75,000  00 
200,000  00 
100,000  00 

58,000  00 


336,875  00 
50,000  00 


$ 


cts 


5,326,572  05 


30,036  19 


22,469  52 


33,530  00 

84,390  41 

150,000  00 

103,753  42 


336,875  00 
11,624  79 


-S   cts 


1,285,051  95 

16,925,501  00 

69,963  81 


159,606  65 


§     cts. 


38,375  21 


Less — Refunds  of    previous   years'    expenditure — 
Roads  and  equipment 


24,577,750  00 


6,099,251  38 
24,472  85 


18,478,498  62 


6,074,778  53 


Under  Statute — En  vertu  d'un  Statut 

Rolling  stock— Can.  Gov.  Rwj's.,  8-9  Geo.  V. 
cap.  28 844, 047  92 

Exchequer  Court  Awards — 
Construction  and  betterments —       74, 264  01^ 
Right-of-way-,  N.T.  R\\-j- 9, 550  f 0 

Outstanding  cheques 352  16 


928,214  11 


7,002,992  64 


Canals — Capital 
Canaux— Capital 

Grant 
Credits 

Expenditure 
Depenses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
depasses 

Welland  Ship  Canal — Construction 

S       cts. 

5,500,000  CO 
400,000  00 

§       cts. 

5,067,393  99 
379,708  11 

S     cts. 

432,606  01 
20,291  89 

S     cts. 

Trent  Canal — Construction 

Exchequer  Court  Awai-ds — 
\Yelland  Ship  Canal 

5.900,000  00 

5,447,102  10 
2,903  58 

452,897  90 

5,450,005  68 

APPROPRIATION  ACCOUNTS 


b— 41 


SESSIONAL   PAPER  No.   1 


Canals— Income 
Canaiix — Revenu 


Grant 
Credits 


Exixinditurc 
DOpcnses 


Grant 
not  used 

Cr^'ulitsnon 
ut  ilis^s 


Grant 
exceeded 

Cr6dits 
d6passf's 


Chanil)ly  Canal — Improvements 

Carillon  and  (ircnville — Improvements 

Lachine — DrodninK 

St.  Peter  River  SyplK)n  repairs 

Lake  St.  Francis— protection  works 

Ontario  St.  Lawrence — 

Improvements 

To  refund  security  deposit,  Win.  Birming- 
ham   

Quebec  Briilgc — To  pay  balance  of  accounts 

Soulange.s — improvements 

St.  .Vnne's  Lock — iinprovements 

Trent  Canal — 

Improvements 

To  rebuild  wharf  at  Lindsay 

Welland  Canal- 
Improvements 

Reconstruction  of  Port  Colborne  Elevator.. . . 


8   cts. 

17,000  0(; 
3.3,600  00 
26,000  0(. 
76,000  0(1 
2,. 500  00 

30,. 500  00 

1,2.56  0(1 

24,, 5.55  ,5(' 

30,000  0(i 

10,300  Ot 

427,000  00 
10,000  00 

1.50,000.  0(i 
455,000  Ot 


1,302,711  50 


$   cts. 

10,830  51 
34,622  46 
25,349  21 
75,9.55  12 
1,9S4  40 

23,265  04 

1,256  00 
24,5.55  50 
29,668  Ih 

9,751  IC 

310,489  02 


125,235  42 
449,832  45 


1,128,795  01 


$  cts. 
169  49 


650  79 

44  88 

515  60 

16,234  36 


331  82 
548  90 

110,510  98 
10,000  00 

24,764  .58 
5,167  .55 


174,938  95 


$  cts. 
1,022  46 


1,022  46 


Railways  and  Canals — Income 
Chemins  dc  fer  et  Canaux— Revenu 


Arbitrations  and  awards 

Board  of  Railway  Commissioner.s — 

Maintenance 

Cases  before  the  Board 

Contribution  to  International  As.sociation  of  Rail- 
way ( 'ongrc.NS 

Commissioner  of  Highways 

Governor  General's  car — attendance,  etc 

Loan  not  exceeding  $48,611,077.  with  interest 

Loan  not  exceeding  .?25, 000,000,  re  Grand  Trunk 
Railway 

Miscellaneous  works  not  provided  for 

Printing  and  Stationery- — Outside  service 

Surveys  and  inspections — Canals 

Surveys  and  inspections — Railways 

To  provide  for  payment  re  Fuel  Control 

Acquisition  of  the  Grand  Trunk  and  Associated 
railway  systems 


Under  Statute — lin  rertu  du  Statut 

Board  of  Railway  Commission — Salaries. 

Workmen's  Comijensation  Act 

Canada  Highways  Act 


Grant 
Credits 


$       cts, 

2,000  00 

190,000  00 
5,000  00 

97  .33 

25,000  00 

17,000  00 

48,011,077  0(i 

26,520,000  00 

2,000  00 

7.000  00 

80,000  00 

100,000  OC 

50,000  00 

800,000  00 


76,409,174  33 


Expenditure 
Depensee 


$       cts. 

831  21 

192,600  42 


97  33 
18,625  58 
12,301  24 


6,526  51 
80.693  94 
80,941  87 
10,854  39 

799,941  02 


1,203,413  51 


55,833  28 

11,381  22 

535, 000  97 

602,215  47 


Grant 
not  used 

Credits  non 
utilises 


$     cts. 
1.108  79 


5.000  00 


6,374  42 
4.698  76 
48,011,077  00 

!6,520,000  00 

2,000  00 

473  49 


19,058  13 
39,145  61 


58  98 


75.209,055  18 


Grant 
exceeded 

Credits 
d^^'pass^s 


cts. 


2,600  42 


693  94 


3,294  36 


1— 4b 


b— 42 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Railways  and  Canals— Collection  of  Revenue 
Chemins  de  fer  et  Canaux:  Perception  du  revenu 


Grant 
Credits 


Expenditure 
D6penses 


Grant 
not  used 

Credits  non 

utilises 


Grant 
exceeded 

CrMits 
d6pass6s 


Railways — Chemins  dc  jer 

Canadian  Government  Railways — 
Working  expenses 

St.  John  and  Quebec  Railway 

Working  expenses 


Canals — Canaux 


Staff  and  repairs... 
Statistical  officers. 


Miscellaneous — Divers 

Compassionate  allowance  to  widow  of  late  J.  L.  A. 
Frobe 


Under  Statute — Envertu  du  Statut 


Exchequer  Court  Award 

Canadian  Government  Railway — 
Working  expenses 


S     cts. 


8,000,000  00 


$     cts 


6,669,739  07 
,  272,398  90 


$     cts, 


1,057,862  03 


$     cts. 


S,  000, 000  00 


6,942,137  97 


1,057,862  03 


1,860,000  00 
42,500  00 


1,891,024  94 
38,811  86 


3,688  14 


31,024  94 


1,902,500  00 


1,929,836  80 


3,688  14 


31,024  94 


2,000  00 


2,000  00 


12,483  43 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  verifies  sous  ma  direction  et  ils  sont  exacts. 

Examined — Verifies  par 
R.  S.  Gl.\ss. 


E.  D.  SUTHERLAND, 
Auditor  General, 


Royal  Canadian  Mounted  Police 
Royale  gendarmerie  &  cheval  du  Canada 

Grant 
Credits 

Expenditure 
D6penses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
d6pass68 

$       cts. 
2,355,929  15 

2,313,137  25 
5,000  00 

%       cts. 
•  3,927.798  82 

$     cts. 

746,267  58 

%     cts. 

Subsistence,  billeting,  forage  and  dog  feed,  fuel 
and  light,  clothing,  repairs  and  renewals,  horses, 
ammunition,  stationery,  medical  stores,  trans- 
port,   water   service,    building   repairs,    contin- 

To  compensate  members  of  the  Royal  Canadian 
Mounted  Police  for  injuries  received  while  in  the 

4,674,066  40 

3,927,798  82 

746,267  58 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  sont  et6  verifies  sous  ma  direction  et  ils  sont  exacts. 

Examined — Verifies  par 
J.  W.  Reid. 


E.  D.  SUTHERLAND, 

Auditor  General. 


APPROPRIATION  ACCOUNTS 


b-^3 


SESSIONAL   PAPER  No.   1 


Soldiers'  Civil  Be-Establishment 
R^tabUssement  des  soldats  dans  la  vie  cIvUe 


Grant 
Credits 


Expenditure 
DCpenses 


Grant 
not  used 

Crdditsnon 
utUisos 


Grant 
exceeded 

Credits 
d6pass68 


Capital — buildings,  fixtures,  machinery,  etc 

Care  of  patients  and  limb  factory  operations 

Vocational  expenses,  cost  of  training,  etc 

Salaries,  administration,  etc 

Pay  and  allowances 

Operating  expenses 

Re-imbursement  of  the  Soldiers'  Aid  Commission 

of  Ontario 

For  interest  at  5  p.c.  per  annum  upon  the  unpaid 

balances  of  war  ser^'ice  gratuity,  etc 

Vocational  expenses,  loans  to  soldiers,  etc 

Treatment,  further  amount  required  to  carry  into 

effect  recommendations  of  Special  Committee 

on  Pensions  and  Re-establishment 

Assistance  to  former  members  of  the  force  out  of 

employment 


$   cts. 

1,500,000  00 
5,600,000  00 
3,875,000  ()(' 
8,375,000  00 
18,115,600  00 
2,300,000  00 

39,000  00 

32,464  33 
2,000,000  00 


525,000  00 
1,100,000  00 


$   cts. 

1,140,362  41 
5,509,552  45 
1,401,972  29 
8,290,147  04 
15,217,079  19 
2,200,408  80 

17,947  29 

32,462  64 
432,452  66 


842,403  02 


I  cts. 

359,637  59 

447  55 

2,473,027  71 

84,852  96 

2,898,520  81 

99,591  20 

21,052  71 

1  69 
1.567,547  34 


525, 000  00 
257,596  98 


43,462,064  33  35,174,787  79  8,287,276,54 


$     eta. 


These  accounts  have  been  examined  under  my  direction  and  are  corrrect. 
Ces  comptes  ont  6t6  vdrifi^s  sous  ma  direction  et  ils  sont  exacts. 

Examined — Vdrifids  par 
E.  E.  Stockton. 


E.  D.  SUTHERLAND. 

Auditor  General. 


Soldiers'  Land  Settlement 
EtabUssement  des  soldats  sur  des  terres 

Grant 
Credits 

Expenditure 
Ddpenses 

Grant 
not  used 

Credits  non 
utilises 

Grant 
exceeded 

Credits 
ddpass^ 

Salaries  of  the  Board  of  Commissioners 

Advances  to  soldiers  settling  upon  the  land,  etc. 

f          cts. 

17,000  00 
50,000,000  00 

%       cts. 

16.213  41 
3,437,996  91 

$       cts. 

786  59 
46,562,003  09 

S     cts. 

50,017,000  00 

3.454,210  32 

46,562.789  68 

These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  dtd  vdrifi^  sous  ma  direction  et  ils  sont  exacts. 


Examined — V6rifi6s  par 
J.  W.  Rkid. 


E.  D.  SUTHERLAND. 

Auditor  General. 


b— 44 


AUDITOR  GENEBAUS  REPORT,  1920-1921 


12  GEORGE  V,  A,   1922 


Subsidies  to  Provinces — Subventions  aux  provinces 


Expenditure 
D6penses 


Ontario 

Quebec 

Nova  Scotia 

New  Brunswick 

Manitoba 

British  Columbia 

Prince  Edward  Island 

Alberta 

Saskatchewan 


2,396, 

1,969, 

636, 

637, 

1,470, 

623, 

381, 

1,621, 

1,753, 


cts. 

378  88 
630  28 
666  86 
976  16 
991  36 
135  06 
931  88 
075  00 
075  00 


11,490,860  48 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  ete  v6rifi6s  sous  ma  direction  et  ils  sont  exacts. 


Examined — Verifies  par 
J.  S.  Stevenson. 


E.   D.  SUTHERLAND, 

Auditor  General. 


Superannuation— Pensions 


Grant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 

Credits  non 
utilises 


Grant 
exceeded 

Credits 
d6passes 


•Retiring  allowance  to  employees  of  the  Department 
of  Public  Printing  and  Stationery 


S     cts. 
80,000  00 


S     cts. 
80,519  99 


Under  Statute — En  rertu  du  statut 


•Superannuation 

Retirement  Act,  1920  (a). 


(o)  Retirement  Act,  1920,  by  Departments- 
Agriculture 

Archives 

Customs 

Finance 

Health 

Immigration  and  Colonization 

Indian  Affairs 

Inland  Revenue 

Interior 

Justice 

Labour 

Marine 

Militia  and  Defence 

Mines 

Patent  and  Copyright 

Penitentiaries 

Post  Office 

Privy  Council 

Railways  and  Canals 

Senate 

Trade  and  Commerce 

^Yeights  and  Measures 


554,509  58 
54,540  57 


609,050  15 


916  65 
250  39 
860  00 
278  47 
333  33 
920  00 
200  68 
830  00 
679  96 
350  00 
316  66 
850  00 
389  67 
966  66 
166  66 
, 100  00 
,254  84 
666  66 
,603  29 
480  00 
,153  32 
,973  33 


S     cts. 


54,540  57 


S     cts. 
519  99 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6te  verifies  sous  ma  direction  et  ils  sont  exacts. 


Examined — Verifies  par 
*  J.  S.  Stevenson. 


E.   D.  SUTHERLAND, 

Auditor  General. 


Afl'IKil'lilATloy  ACCOUNTS 


b— 45 


SESSIONAL    PAPER   No.    1 


Trade  and  CommcTcc-  ('omnnrrv 


Bounties  on  crude  petroleum  and  zinc 

(  'iinsidji  Cirjiin  Act — Salaries,  etc 

( 'ullers'  Act — Sjilaries,  etc 

'J'erininal  elevators — maintenance,  etc 

( "anatla  '^'car  Book 

Dominion  Bureau  of  Statistics 

Development  and  extension  Canadian  trade 

(lold  and  Silver  ^larkinu  Act 

Inspection  and  Sales  Act  -  Salaries .••••.■ 

Honorary  Advisory  Council  of  Industrial  and  Scienti- 
fic Research 

International  Customs  Tariffs  Bureau 

Trade  ( '(nmnissioners  and  Commercial  Agents 

Patent   Record 

( 'aradian  EnjiineerinR  Standards  Association  grant.. 

l^ounty  on  linen  yarn  spun  in  Canada 

West  India  calile 

Reimbursement  of  persons  or  firms  put  to  loss  by  the 
closing  of  the  CJrain  Excliange  in  the  summer  of  1919 


Under  Staluti — En  n  rtu  dit  statiit 


Bounty  on  crude  petroleum  . 
Bounty  on  zinc 


Grant 
Credits 


$  cts. 

3,000  00 

,060,000  00 

n.hOQ  00 

10,000  00 

13,. 500  00 

240,000  00 

130,000  00 

4,000  00 

2,500  00 

120,000  00 
662  00 

240,000  00 
40.000  00 
10,000  00 
30,000  00 
38,933  33 

20,224  49 


1,968,319  82 


I'^xpcnditurc 
D6penscs 


$     cts. 

2,777  81 

,0.')9,.'56.5  ^ri 

3,078  47 

9,749  .51 

13,. 500  00 

237,483  89 

100,. 592  08 

3,774  90 

2,. 598  08 

109,577  48 


237,688  67 

41,943  77 

10.000  00 

5,246  51 

34,066  07 

20,223  99 


1,891,866  58 


101,765  20 
42, 190  64 


143,955  84 


Grant 
not  used 

Cr6dits  non 
utilises 


$      cts. 

222  19 

434  05 

2,421  .53 

2.50  49 

2,516  11 

29,407  92 

225  10 


10,422  52 

662  00 

2,311  33 


24,7.53  49 
4,867  26 


0  50 


78,495  09 


Grant 
exceeded 

Crddits 
d6pass6s 


$     cts. 


98  08 


1.943  77 


2,041  85 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  H6  verifies  sous  ma  direction  ct  ils  sont  exacts. 


Examined — V6rifi6s  par 
Wm.  Kearns. 


E.   D.  SUTHERLAND, 

Auditor  General. 


Weights  and  Measures— Gas  and  Flectricity 
Foids  ft  niesiires—  Gaz  et  flectruit^ 


CJrant 
Credits 


Expenditure 
Depenses 


Grant 
not  used 


Cr6ditsnon 
utilises 


Grant 
exceeded 

Credits 
d^pass6s 


Salaries  of  inspectors  and  assistant  inspectors  of 
weights  and  measures 

Rent,  fuel,  travelling  expenses,  postage,  etc.,  weights 
and  measures 

International  Bureau  of  Weights  and  Measures 

Salaries  of  inspectors  of  gas  and  electric  light 

Rent,  fuel,  travelling  expenses,  etc.,  gas  and  electric 
Jight 

Export  of  electric  power 

International  Electro-Technical  Commission 


$     cts. 

163,365  00 

115,500  00 

400  00 

88,000  00 

50,000  00 
500  (K) 
400  00 


$     cts. 

157,939  59 

109,969  76 

244  00 

90,727  43 

47,272  57 

26  00 

200  50 


$     cts. 
5,425  41 


5.530  24 
156  00 


2.727  43 
474  00 
199  50 


418,165  00 


406,379  85 


14,512  58 


$     cts. 


2,727  43 


43 


These  accounts  have  been  examined  under  my  direction  and  are  correct. 
Ces  comptes  ont  6t6  verifies  sous  ma  direction  et  ils  .«ont  exacts. 


Examined — V^rifi^s  par 
Wm.  Ke.\rns. 


E.  D.  SUTHERLAND, 

Auditor  General. 


1— 5b 


12  GEORGE  V  SESSIONAL  PAPER   No.   1  A.  1922 


AUDITOR  GENERAL'S  REPORT 

1920-21 


SUMMARY  OF  REVENUE 

AND 

ARREARS  DUE 


^     p 


RAPPORT  DE  L'AUDITEUR  GENERAL 

1920-21 


SOMMAIRE  DES  RECETTES 

ET 

ARRERAGES 


47 

l-6b 


h—^ 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Consolidated  Fund  Revenue— Fonds  du  revenu  consolidi 


Service 


Part 
Partie 


cts. 


Canada  Gazette 

Canals 

Casual  Revenue 

Chinese  Immigration 

Civil  Ser\'ice  Examination  Fees. . . 

Culling  Timber 

Customs 

Dominion  Lands 

Dominion  Steamers 

Electric  Light  Inspection 

Excise 

Fines  and  Forfeitures 

Fisheries 

Gas  Inspection 

Inspection  of   Staples 

Insurance  Inspection 

Interest  on  Investments 

Law  Stamps 

Lighthouse  and  Coast  Service 

Mariners'  Fund 

Methylated  Spirits 

Military  College 

Militia  Pensions 

Minor  Public  Works — Ferries 

Ordnance  Lands 

Patent  Fees  and  Trade  Marks 

Penitentiaries 

Post  Office.. 

Premium  Discount  and  Exchange. 

Public  Works 

'Railways — Canadian  National 

*Railway — St.  John  and  Quebec. . . 

R.  C.  Mounted  Police  Pensions 

Steamboat  Inspection 

Superannuation 

War  Tax — Finance 

War  Tax — Inland  Revenue 

Weights  and  Measures 

Wharves  and  Piers 


T 
W 
b 
H 
C 

zz 

D 

K 

O 
ZZ 

II 

b 

O 
ZZ 

zz 
J 

F 
II 
O 

GG 
II 
P 
P 
V 
K 
S 
L 
SS 
F 
V 
W 
W 
X 

o 

F 
F 
II 

zz 

o 


61, 

365, 

4,005, 

240, 

4, 

2, 

163,266, 

3,955, 

4, 

140, 

36,712, 

501, 

297, 

70, 

1,483, 

89, 

24,815, 

9, 

87, 

405, 

70, 

139, 

1, 

8, 

407, 

162, 

26,706, 

1,116, 

395, 


467  82 
941  36 
183  11 
107  00 
877  00 
070  15 
803  95' 
325  56 
050  70 
474  30 
909  18 
448  37 
797  49 
986  60 
277  57 
505  20 
246  28 
422  55 
612  00 
600  62 
457  51 
107  39 
385  32 
617  17 
877  88 
887  43 
709  90 
198  46 
580  87 
388  58 


6,469  05 

72,703  68 

22,085  57 

89,682,228  32 

78,803,099  18 

264,586  65 

106,046  83 


434,386,536  60 


•  Railway  revenue  for  the  fiscal  year  1920-21  was  transferred  and  applied  against  Railway  Working 
Expenses  under  authority  of  Vote  No.  430,  Supply  Bill  1921-22. 

*  Revenu  des  chemins  de  fer  transf§r6  et  applique  aux  depenses  d'exploitation  sous  I'autorit^  du 
credit  N°  430,  Loi  des  subsides  1921-22. 


SUMMARY  OF  REYENOE 


b— 49 


SESSIONAL   PAPER  No.   1 


Revenue  by  Departnients--Revcnu  par  ministbre 


Department — Minist^re 


Agriculture - 

Air  Board 

Archives 

Hoard  of  Commerce. 

Board  of  Pension  Commissioners. 

Civil  Service  Commission 

Customs 

External  Affairs 

P'inance 

Health 

Immigration  and  Colonization 

Indian  AfTairs 

Inland  Revenue 

Insurance 

Interior 

Justice 

Labour 

Legislation 

Marine  and  Fisheries 

Militia  and  Defence 

Mines , . 

Naval  Service 

Patents  and  Copyrights 

Post  Office 

Printing  and  Stationery 

Public  Works 

Railways  and  Canals 

R.  C.  Mounted  Police 

Secretary  of  State 

Soldiers'  Civil  Re-establishmcnt. 
Trade  and  Commerce 


Part 
Partie 


A 
AA 

B 
ZZ 

1" 

(■ 

D 

E 

F 
GO 

H 

I 

II 

.1 

K 

L 

M 

N 

O 

P 

Q 

R 

S 

SS 
T 
V 

w 

X 
Y 

YY 
ZZ 


cts. 


172 
6 


110 

4 

103,490 

61 

110,483 

137 

290 

7 

115,974 

89 

4,790 

316 

2 

30 

669 

320 

2 

153 

407 

26,706, 

86, 

731 

690 

8, 

451, 

123, 

2,066, 


,262  M 
,647  20 
1  60 
34  40 
,372  01 
.738  50 
,447  16 
,407  17 
,294  54 
,036  33 
,663  91 
,206  60 
,022  78 
,505  20 
,269  73 
,893  25 
,852  88 
,159  82 
,434  23 
,225  11 
,316  83 
,638  41 
,887  43 
,901  01 
,090  53 
,210  71 
,807  10 
,224  76 
,849  00 
,410  46 
,725  50 


434,386,536  60 


b— 50 


AUDITOR  (JENERAUS  REPORT,  1920-1921 


Casual  Revenue — Rerenu  casuel 


12  GEORGE  V,  A.   1922 


Department — Ministfere 


Part 
Partie 


cts. 


Agriculture 

Air  Board 

Archives 

Board  of  Commerce 

Board  of  Pension  Commissioners . 

Canada  Food  Board 

Civil  Servdce  Commission 

Customs 

External  Affairs 

Finance 

Health 

Immigration  and  Colonization 

Indian  Affairs 

Inland  Revenue 

Interior 

Justice 

Labour 

Legislation — 

House  of  Commons 

The  Senate.. 

Marine  and  Fisheries 

Militia  and  Defence 

Mines 

Naval  Service 

Post  Office 

Printing  and  Stationery 

Public  Works 

Railways  and  Canals 

R.  C.  Mounted  Police 

Secretary  of  State 

Soldiers'  Civil  Re-establishment. 

Soldier  Settlement  Board 

Trade  and  Commerce 


A 
AA 

B 
ZZ 

F 

A 

C 

D 

E 

F 
GO 

H 

I 

II 

K 

L 

M 

N 
N 
O 
P 
Q 
R 
SS 
T 
V 
W 
X 
Y 

YY 
Z 
ZZ 


Dr. 


167,582  91 

6,647  20 

1  50 

34  40 

110,372  01 

1  15 

138  50 

27,212  07 

61,407  17 

905,647  45 

28,634  01 

8,968  87 

7,206  60 

644  73 

811,203  44 

14,079  27 

2,852  88 

13,992  12 

16,167  70 

187,683  53 

110,732  40 

2,316  83 

153,638  41 

0  05 

24,622  71 

■334,204  96 

324,853  74 

1,755  71 

451,949  00 

123,410  46 

13,723  10 

93,775  23 


4,005,183  11 


Fines  and  Forfeitures — Amendes  et  confiscations 


Department — Mini.?t^re 


cts. 


Agriculture 

Customs 

Finance 

Health . 

Immigration  and  Colonization. 

Inland  Revenue 

Interior 

Justice 

Marine  and  Fisheries. 

Post  Office 

Railways  and  Canals 

Secretary  of  State 

Trade  and  Commerce 


Dr. 


4,678  48 

196,431  14 

41,506  05 

20,801  70 

41,588  04 

42,489  63 

1,139  75 

140, 104  08 

540  00 

702  50 

12  00 

100  00 

11,555  00 

501,448  37 


ARREARS  DUE 


b-51 


SESSIONAL   PAPER  No.   1 


Arrears  due — Arr^rages 


1919-20 


Su  m  mary — Summaire 


1920-21 


Increase 
AuKmentation 


Decrease 
Diminution 


cts, 


14.135, 
8,4.5t>, 


91, 

(),057, 

3, 

292, 

224, 

4, 

1, 

19, 


075 

096 

98 

090 
720 


200 
315 
605 
725 
606 
545 

577 

16 

483 


15 

136, 

29, 

296, 

3, 

27 
3l! 


1, 
1 
2 

8 
5 
2 

7 
36 
12 

3 

11 

255 

1 


3 

105 

680 

83 

553 

902 

3 

J66 

839 

91 


193 

450 

92 

.50 

430 

Oil 
136 
963 

30 
45 

802 
683 
021 
308 
688 
350 
61 
267 
644 
353 
145 
703 
313 
143 
946 
480 


Vgriculturc 

Customs 

External  AfTair.s 

Finance — 

Canadian  Xorthern  Ry 

CJraiul  Trunk  Pacific  Ry 

(rranci  Trunk  Pacific  Ry.,  Receiver  Acct. . . 

C 1  rand  Trunk  R y 

Crand  Trunk  Ry.  (joinniittee  of  Management 

Cwnernnient  uf  Roumania 

Mcrcliant  M  urino 

Montreal  Twnpike  Trust 

Quebec  Harbour  Commi.ssionci's 

Seed  Grain,  Alborta 

Seed  Cirain,  Saskatchewan 

Tliree  Rivers  Harbour 

Indian  AtYairs 

Inland  Revenue — 

Bill  Stamps 

Civil  Government  Contingencies 

Excise 

Interior — 

Dominion  Parks  Branch — 

BuflfaloPark. 

.Jasper  Park 

Rocky  Mountains  Park 

Voho  Park 

Forestry  Branch 

M  ining  Lands  and  Yukon  Branch — 

Coal  Mining  Leases 

Coal  Surface  Leases 

Coal  Royalty  Dues 

Quarrying  and  Clay  Leases 

General  Leases,  Yukon 

Dredging  Leases,  Western  Provinces 

Dredging  Leases,  Yukon 

Petroleum  and  Natural  Gas  Leases 

I'otash  Leases 

Timber  Dues,  Yukon 

Time  Sales,  Yukon 

<  )rdnance  and  Admiralty  Lands 

Timber  and  CJ razing  Branch — 

Grazing  Rentals 

Timber  Dues 

Topographical  Survejs 

Justice — 

Supreme  Court 

Marine  and  Fisheries 

Militia  and  Defence — 

Rents 

Lowe  Township,  Quebec 

Richmond,  B.C 

Sault  Ste.  Marie,  Ont 

Sydney  Mines,  N..'^ 

Buckingham,  Que 

Hamilton,  Ont 

Inverness,  N.S 

Glace  Bav,  N.S 

Cape  Breton,  N.S 

Town  of  Dominion  No.  1 

Springhill,  N.S 

Nanaimo,  B.C 

Hindoo  Riot,  B.C 

Mines 

Naval  Service 


.$        cts. 

7.809  :i2 

47,011  02 

73  00 


cts. 


515  14 


25,740, 

12,719, 

1,585, 

111, 

1,510, 

1,475, 

1,056, 

90, 

6,469, 

3, 

287, 

237, 

4, 


125  11 
932  27 
301  39 

732  80 
905  88 
234  90 
545  72 
878  93 
954  51 
605  89 
198  58 
742  95 
210  89 


11,604,4.35  00 
4,263,211  33 
1,585,301  39 
111, 732  80 
1.510,905  88 
1,475,2.34  96 
1,056,545  72 


1,577  81 

16  66 

19,483  68 


6  00 

7,043  00 

102  .50 

21,282  09 

183,879  44 


35,854  02 

970  45 

491  15 

50  00 

195  62 

474,231  15 

31  70 


4,564  07 

33,1.54  45 

63,679  95 

489  29 

30  15 
45  20 

],.S02  00 

1,683  .32 

2.021  32 

8,308  66 

5,688  46 

2,. 3.50  47 

61  04 

7,267  10 

36,644  25 

12,353  55 

3,145  23 

11,703  56 

255,313  86 

1,143  15 

946  59 

972  10 


412,638  80 


13, 1.36  95 


79  00 

5,728  99 

46,976  53 


6,287  19 

131  31 

399  79 

50  00 

195  62 

178,037  33 


1,1.33  .38 

6,143  19 
32,543  2S 


$     cts. 

29,860  .57 

25  00 


321  11 

5,. 527  .37 
335  00 


3  50 

99  35 

1,6.37  70 


3  00 


418  90 
02  no 
.50  00 


s,47:;  Oi 


2,508  33 


30, 285,. 505  21 


Carried  forward 52,547,506  92   22,311,363  581      49,36187 


b— 52 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.    1922 


Arrears  Due — Continued — Arrerages-Fin 


1919-20 


S   cts. 

30,285,505  21 

22,801  23 

4,360  38 

2,384  02 

597  18 

509  65 

1,878  62 

293  00 

10, 600  62 

1,239  29 

4,419  85 

25,048  33 

56,805  65 

9,161  61 

35,330  73 

20  00 

3,556  89 

0,642,569  52 

5,827  09 

845  84 

1,177  50 

20,410  57 

9, 132  78 

21,675  08 

57, 152  95 

50  00 

3  00 

44,042  87 

40  00 

6,144  17 

2.488  39 

695  00 

1,994  86 

8,250  00 

157  40 

37,432  79 

212  88 

289  68 

Summary — Con.— Sommaire — Fin. 


Brought  forward. 


Post  Office- 
Old  Revenue  Account 

New  Revenue  Account 

Printing  and  Stationery — 

Publications 

Voters  lasts 

Canada  Gazette 

Public  Works — 

Ferries 

Hydraulic  and  other  rents 

Minor  Public  Works 

Rents,  Ottawa 

Rents,  other  plates 

Hamilton  and  Port  Dover  Road 

Slides  and  Booms — 

Ottawa  District,  Old  Account 

Ottawa  District,  New  Account. . . 

St.  Maurice  District 

Saguenay  District 

Trent  and  Newcastle  District  — 
Railways  and  Canals — 
♦Canadian  Government  Railways... 
Canals — 

Beauharnois 

Chambly 

Cornwall 

Lachine 

Rideau 

Grenville  and  Carillon 

Trent 

Sault  Ste.  Marie 

Ste.  Ann's  Lock 

Welland 

Welland  Ship  Canal 

Williamsburg 

Damages — Cornwall  Canal 

^liscellaneous — Lachine  Canal 

Miscellaneous — St.  Peter's  Canal. 

Advances 

Soldiers'  Ci'vil  Re-establishment 

Secretary  of  State 

Trade  and  Commerce — 

Cullers'  Fees 

Gas  Inspection 

Weights  and  Measures 


37,325,104  63 


1920-21 


Increase 
Augmentation 


S       cts. 
.52,547,506  92 


22,801  23 
4,360  38 

2,721  59 
597  18 
556  55 

1,873  62 

300  00 

10,600  62 

392  00 

2,061  81 

25,048  33 

56,805  65 
9,161  61 

29,804  08 

20  00 

3,. 556  89 


1,835  84 


3,580  46 
6,772  50 


111,412  08 


65,074  59 

172  00 

3,080  00 

2,488  39 

695  00 

1,994  86 

8,250  00 

948,241  92 

737  60 

.37,432  79 
212  88 
289  68 


53,910,439  05 


S   cts. 
22,311,363  58 


46  90 


7  00 


54,259  13 


21,031  72 
132  00 


948,241  92 
580  20 


23,227,903  94 


Decrease 
Diminution 


S     cts. 
49,361  87 


5  00 


847  29 
2,358  04 


52C  65 


3,991  25 
845  84 

1,177  50 
16,830  11 

2,360  28 
21,675  08 

50  00 
3  00 


3,004  17 


*No  statement  has  been  furnished  for  1920-21. 


ARREARS  DUE 


b— 53 


SESSIONAL   PAPER  No.   1 


Arrears  Due — Concluded— Arr^rages-Fin 


1919-20 


242, 

2,017, 

6, 

28, 

12, 
1,530, 
2,278, 

32, 

2, 


775 

3.374, 


els 

849  79 
636  67 
356  50 
388  45 
327  43 
532  48 
275  07 
353  52 
334  62 
457  14 
719  68 
999  22 
572  88 
171  13 


44,542  30 


10,358,516  88 


.681  08 
,050  21 
,023  84 
,069  51 
,671  98 
,773  88 
,560  69 
350  46 

,391  27 
,514  91 
,831  42 

,612  54 
,813  91 

000  86 

,320  35 

132  82 
,882  32 


2 

2,268  123  35 
2,412,405  40 


l)uniinion  Lauds — Principal  and  I)ilcni>l 
Torres  fidirales — Capital  et  interil 


Battleford 

Calgarj' 

Dauphin 

Edmonton 

Grande  Prairie. . . 

Kam  loops 

Lethbridge 

Moosejaw 

New  Westminster 

Peace  River 

Prince  Albert 

Revelstoke 

askatoon 

Swift  Current 

Yorkton 

Winnipeg 


Indian  Lands — Principal  Due 
Terres  des  aauvages — Capital  dv 


Ontario — 

Deseronto 

Fort  Frances 

Gore  Bay 

Manitowaning . . . 

Sault  Ste.  Marie. 

Sturgeon  Falls... 

Thessalon.. 

Wiarton 

Quebec — 

Maniwaki 

Pointe  Bleue 

Timiskamingue. . 
New  Brunswick — 

Buctouche 

Perth 

Nova  Scotia — 

Glendale 

Manitoba — 

Birtle 

Alberta — 

Edmonton 

Red  DeeV 

Ottawa- 
Headquarters  . . . 


1920-21 


230, 

1,908, 

5, 

22, 

1, 

12, 

1,523, 

2,222, 

30, 

2, 

9. 

3. 

674, 

3,499, 

28, 


cts 

082  13 
323  06 
164  93 
649  10 
524  06 
882  62 
310  56 
672  97 
839  48 
947  05 
927  96 
139  24 
397  97 
008  53 
134  06 
100  90 


10,175,104  62 


1,479  08 

43,702  27 

9,484  92 

4,295  24 

1,598  48 

30,077  51 

3,777  26 

238  37 

2,216  37 

2,514  91 

34,469  30 

1,612  54 
2,802  63 

600  86 

1,320  35 

38  40 
2,882  32 

1,992,025  75 

2,135,136  56 

Increase 

Augnienta 
tion 


cts 


1 , 196  63 
350  14 


489  91 
208  28 
140  02 


124,837  40 
134  06 


3,652  06 


303  63 


Decrease 
Diminution 


$       cts. 

12,767  66 

109,313  61 

1,191  57 

5,739  3c 


6,964  51 

55,680  55 

1,495  14 


101,174  91 
16,441  40 


183,412  26 


202  00 

1,538  92 

774  27 

1,073  50 

783  43 
112  (M 

174  90 

362  12 

11  28 


94  42 

276,097  60 
277,268  84 


I 


I 


12  GEORGE  V  SESSIONAL  PAPER  No.  1  A.  1922 

AUDITOR  GENERAL'S  REPORT 

1920-21 


PART  A 

DEPARTMENT  OF  AGRICULTURE 


DETAILS  OF  EXPENDITURE  AND  REVENUE 


RAPPORT  DE  L'AUDITEUR  GENERAL 

1920-21 


PARTIE   A 

MINISTERE  DE  L'AGRICULTURE 


DETAIL  DES  DEFENSES  ET  DES  RECETTES 

1  —  1  A 


A— 2 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Department  of  Agriculture:  Summary  of  Expenditure  and 
Revenue 

lUinist^re  de  I'Agricultiu-e:  Sommaire  des  d^penses  et  des 
recettes 


Page  in 
Part  A 

Page  dans 
la  partie  A 


cts. 


cts 


Expenditure — D  epenses 
Civil  Government — 

Salaries — Minister  (under  Statute) 

Staff • 

Contingencies 

Arts  and  Agriculture- 
Agricultural  Instruction  Act  (under  Statute)... . 
Administration  of 

Branch  of  Entomology 

Cold  Storage  Warehouses 

Dairj'ing  Industries 

Destructive  Insect  and  Fest  Act 

Experimental  Farms 

Experimental  Station  at  Swift  Current,  Sask. . . 

Fruit  Branch 

Health  of  Animals 

International  Institute  of  Agriculture 

Live  Stock  Industry 

Meat  and  Canned  Foods  Act 

Publications  Branch 

Seed  Control  Act '. 

Stock  Grazing,  Tote  463 

Miscellaneous — 

Grants 

Gratuities  to  families  of  deceased  employees.. 

Unforeseen  Expenses 

Reclassification,  Vote  558 

Cost  of  Living  Bonus,  Vote  363 

Special  Account — Purchase  of  Seed  Grain,  etc 

Superannuation  No.  4  (under  Statute)  (Part  F.)  — 

Demobilization  (Credit) 


Revenue — Recettes 
Casual  Revenue — 

Cattle  Inspection 

Experimental  Farms— Sales 

Sundries 

Fines  and  Forfeitures 


14 
14 
15 


16 
16 
16 

17 

17 

25 

26 

26 

71 

86 

86 

87 

115 

116 

120 

120 


121 
121 
121 
121 
121 

121 


122 


123 
124 
124 

124 


9,250  00 
447,115  15 
139, 186  60 


6, 
17, 

4, 

154, 

156, 

1,197, 

7, 
121. 
793, 

9 
921, 
492 
30, 
206 
309 


814  19 
977  20 
920  00 
570  31 
483  55 
350  88 
071  10 
,808  88 
,518  85 
,183  44 
,835  49 
,447  42 
388  90 
, 650  03 
,942  54 


595,551  75 


1,058,421  48 


18,000  00 

1,625  86 

215  86 

120,367-66 

325,663  74 


4,4.30,962  78 


465,873  12 


2,916  65 


5,553,725  78 
10,379  28 


10,238  80 

126,992  65 

30,352  61 


6,537,346  50 


167,584  06 

4,678  48 

$  172,262  5^- 


AGRICULTURE  DEPARTMENT:  EXPENDITURE 

SESSIONAL   PAPER  No.   1 


A-3 


Abate- 
ments 


Fonds  de 
retraite 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  A  Ottawa 


Arrears 
1919-20 

Arr6raKPs 
1919-20 


Salary 
1920-21 

Appointe- 
ments 
1919-20 


Cost 

of  Living 

Bonus 

Boni 
du  coOt 
de  la  vie 


S     cts. 


$     cts. 


275  00 


t 


18  32 

117  00 

2  71 

131  75 
86  25 

28  00 
38  25 

250  00 

03  90 


195  00 
56  87 
11  51 

108  00 
53  75 

106  00 
SO  00 

58  37 
15  00 

199  00 

154  00 

*93  00 

70  00 

167  50 

59  00 
72  50 
44  38 

31  57 


1  81 
72  50 
62  50 

105  00 
66  50 
35  63 

50  00 

42  50 

145  00 

12  58 

Civil  Govirnnunt  Salaries — Appointements  du 
'jouvemcmcnt  civil. 


Minister — 

S.  F.  Tolmie,  12  m.... 
Deputy  Minister — 

J.  H.  Orisdale,  12  m... 
Assistant  Deputy  Minister- 

A.  L.  Jarvis,  12  m 


Staff — Personnel 

T.  G.  Acres,  clerk,  July  14  to  Nov.  30  at  $960  (resigned) . 

J.  Adams,  botanist,  12  m 

B.  E.  Alexander,  junior  clerk  stenographer,  April  1  to 

30,  at  .S050  (resigned) 

J.  A.  Allan,  animal  pathologist,  12  m 

L.    Alward,  senior  clerk   stenographer,    12    m.  (bonus 
refunded  to  Cas.  Rev.  $60 

E.  Ambridge,  clerk  stenographer,  7  m.  toMar.  31,  at?960 

F.  E.  Anderson,  clerk,  July  7  to  Mar.  31,  at  $1,020  (less 

13  d.) 

E.  S.  Archibald,  director  of  experimental  farms,  12  m 
D.  A.  Argue,  senior  clerk  stenographer,  April  1  to  Aug.  1, 

at   SI, 020,    Aug.    2    to    Mar.   31,  at  .Sl,320  (bonus 

refunded  to  Cas.  Rev.  $59 .  75 ) 

H.  8.  Arkell,  live  stock  commissioner,  12  m 

M.  E.  Armstrong,  clerk  stenographer,  12  m 

R.  E.  Armstrong,  messenger  clerk,  April  1  to  30,  Nov.  8 

to  Dec.  31.  at  §1,000  (superannuated) 

T.  F.  Astle,  editor,  12  m 

f.  E.  Atkinson,  clerk  stenographer,  6  m.  at  $1,050,6  m 

at  SI, 100 

I.  Audloy,  principal  clerk,  12  m 

L.  v.  Baker,  senior  seed  analyst,  12  m 

F.  A.  Barnes,  clerk  stenographer,  12  m 

L.  M.  Barnes,  junior  clerk  stenographer,  6  m.  to  Mar.  31 

at  SGOO  (less  Id.) 

R.  Jiarncs,  chief  inspector  of  meat  and  canned  goods,  12 


G.  II.  Barr,  chief,  dairy  division,  12  m 

C.  \\  .  C.  Bate,  head  clerk,  12  m 

B.  T.  Bauer,  clerk  stenographer,  12  m 

C.  W.  Baxter,  fruit  commissioner,  6  m.  at  $3,300,  6  m.  at 

$3,400 

V.  Beaudry,  clerk  stenographer,  12  m 

\.  Ik'langer,  senior  clerk,  12  m 

.S.  E.  E.  Bennett,  junior  statistical  clerk,  3  m,  at  $850, 

9  m.  at  S900 

L.  A.  Bisscll,  senior  file  clerk,  Sept.  29  to  Nov.  4,  at 

5960,  Nov.  5  to  Mar.  31,  at  $1,320  (overpaid  bonus, 

S19.48) 

.J.  Blackburn,  file  clerk.  Mar.  18  to  31,  at  $960 

E.  A.  Boivin,  junior  translator,  12  m 

J.  G.  Bonneville,  clerk,  12  m.  at  $1,250  (less  J  pay  Oct. 

16  to  Dec.  3) 

J.  G.  Bouchard,  dairy  and  cold  storage  inspector,  12  m. 

L.  Boulet,  translator,  12  m.  at  $1,320  (less  3d.) 

L.  G.  Boyd,  junior  clerk  stenographer,  9  m.  at  $700,  3  m. 

at  $7.50 

y.  Braceland,  junior  clerk,  12  m 

R.  R.  Bradley,  junior  clerk  stenographer,  12  m 

W.  A.  Brown,  chief,  poultry  division,  12  m 

\V.  E.  Browne,  cold  storage  inspector,  Jan.  3  to  Feb.  28 

at  $1,560 


Carried  forward. 


60  00 


295  15 
345  00 


60  00 


57  50 


20  68 
200  00 
100  00 
147  50 


500  00 
80  00 


160  00 
70  00 


10  00 


I-Ua 


2,111  83 


$     cts. 


9,250  00 

a  5,500  00 

4,000  00 


366  45 
2,280  00 

.54  17 
2,. 340  00 

1,380  00 
560  00 

712  90 
a  5,000  00 


1,219  20 
3,900  00 
1,080  00 

230  .54 
2.160  00 

1,075  00 
1,920  00 
1,620  00 
1,020  00 

298  39 

3,480  00 
3,000  00 
3,100  00 
1,400  00 

3,3.50  00 
1,020  00 
1,380  00 

887  50 


631  32 

36  13 

1 , 4,50  00 

1,165  98 
2,100  00 
1,309  23 

712  .50 
1,000  00 

850  00 
2,900  00 

251  61 


75,990  92 


$  cts. 


240  00 


84  74 
240  00 

21  00 
240  00 

192  00 
87  50 

293  54 
240  00 


222  00 
240  00 
192  00 

51  18 


207  00 
252  00 
324  00 
222  00 

75  00 

240  00 
240  00 
240  00 
132  00 

240  00 
420  00 
372  00 

252  00 


212  33 

15  80 

348  00 

151  11 
240  00 

36S  98 

2.';2  00 
420  00 
150  00 
240  00 

12  00 


7.970  18 


A— 4 


AUDITOR  0E:NERAL'8  REPORT,  1920-1921 


12  GEORGE  V,   A.   1922 


Abate- 
ments 

Fonds  de 
retraite 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  a  Ottawa 


Arrears 
1919-20 

Arrerages 
1919-20 


Salary 
1920-21 

Appointe- 
ments 
1920-21 


Cost 

of  Living 

Bonus 

Boni 
du  coOt 
de  la  vie 


$     cts, 


14  60 


72  00 


46  75 
12  50 

10  62 

64  19 

62  12 
43  14 

56  50 
91  87 

35  62 

32  42 

5  65 
49  38 
45  00 
33  32 

73  25 

154  00 
24  40 

250  00 
62  50 
56  50 
22  50 

80  00 
37  37 
54  00 

117  00 
45  00 
61  00 
35  00 

126  75 
30  32 

105  00 
75  00 
107  10 

37  93 

87  50 

110  00 

3  74 

Brought  forward. 


Staff — Continued — Personnel — Suite 

\V.  A.  Buchanan,  junior  statistical  clerk,  4  m.  to  July  31, 
1  m.  to  Oct.  31  at  $700  (resigned),  (underpaid  bonus, 


F.  E.  Buck,  assistant  in  ornamental  horticulture,  8  m.  to 

Nov.  30  at  $2,160  (resigned) 

E.  Buckels,  clerk  stenographer,  5  m.  at  $900,  7  m.  at  S960 
M.  M.  Buckley,  junior  clerk  stenographer,  5  m.  to  Mar. 

31  at  S600  (less  2  d.  (overpaid  bonus,  $2) 

A.  L.  Bullard,  junior  clerk  stenographer,  3  m.  to  June 

30  at  $850  (transferred  to  R.C.M.P.) 

J.  Burgess,  cold  storage  inspector,  April  1  to  Oct.  21,  at 

$2,200  (resigned) 

E.  Burke,  clerk  stenographer,  12  m 

M.  E.  Bush,  clerk  stenographer,  April  1  to  June  30,  at 

$800,  July  1  to  Jan.  6,  at  $850,  Jan.  7  to  Mar.  31,  at 


$960. 


40  70 


M.  E.  Cairns,  clerk  typist,  12  m.,  at  $1,020  (less  2d.).... 

I.M.Campbell,  senior  clerk  stenographer,  12  m.  (bonus 
refunded  to  Cas.  Rev.$90) 

M.  A.  Campbell,  junior  clerk  stenographer,  3  m.  at 
$660,  9  m.  at  $720 

V.  Carley,  clerk  stenographer,  April  26  to  Dec.  31,  at 
$600,  Jan.  1  to  Mar.  31,  at  $960  (less  2d.)  (bonus  re- 
funded to  Casual  Revenue  $7.50,  overpaid  $1.20).. . 

K.  R.  Carmody,  junior  clerk,  Jan.  24  to  Mar.  31,  at  $600. 

J.  T.  A.  Caron,  junior  clerk,  3  m.  at  $950,  9  m.  at  $1,000. 

S.  A.  Carriere,  junior  clerk,  12  m.  at  $900  (less  2d.) 

W.  S.  Carson,  statistical  clerk,  4  m.  to  July  31,  at  $1,100, 
Jan.  26  to  Mar.  31,  at  $1,200 

E.  N.  Castonguay,  senior  clerk  stenographer,  3  m.  at 
$1,400,  9  m.  at  $1,500  (bonus  paid  in  1921-22,  $7.50.).. 

F.  Charlan,  chief  tobacco  division,  12  m 

A.  Clare,  account  clerk  Sept.  28  to  Mar.  31,  at  $960 

G.  H.  Clark,  seed  commissioner,  12  m 

H.  G.  Clarke,  stores  clerk,  12  m -  • 

M.  E.  Clark,  clerk  stenographer,  12  m ". . . . 

L.  E.  Cochrane,  junior  clerk  typist,  9  m.  to  Mar.  31,  at 

$600  (less  2d.) 

R.  J.  Cochrane,  2B,  12  m.  at  $1,600  (less  1|  d.) 

E.  Comber,  junior  clerk  typist,  9  m.  at  $720,  3  m.  at  $780 

A.  E.  Conway,  senior  messenger  clerk,  12  m 

L.  L.  Cooke,  chief  stock  car  inspector,  12  m 

W,  M.  Cossitt,  junior  clerk  stenographer,  12  m 

A.  C6te,  clerk,  12  m 

H.  C6te,  messenger  clerk,  12  m.  at  $700  (less  Id.)... 
P.  R.  Cowan,  cerealist,  12  m 

F.  C.  Craighead,  entomologist,  Dec.  31  to  Mar.  31  at 

$2,400 

T.  M.  Cramp,  senior  account  clerk,  12  m 

A.  Cranston,  clerk,  12  m 

H.  G.  M.  Crawford,  entomologist,  May  10  to  Mar.  31,  at 

j2  400 

F.  H.  Cross,  seed  analyst.  May  17  to  Mar.  31,  at  $ 

(less  37  d.) 

V.    I.    C.    Cross,    senior  clerk,  12   m,  (bonus  paid  in 

1921-22,  $5.94) : .  •  • 

M.  B.  Davis,  assistant  in  pomologj',  12  m 

B.  M.  Deachman,  clerk  stenographer.  Mar.  2  to  31  at 

$960  (less  Id.) 

B.  B.  de  Haitre,  clerk  stenographer,  3  m.  at  $750,  7  m. 
at  $800,  2  m.  at  $960 


Carried  forward . 


$     cts. 
2,111  83 


221  50 


110  00 
457  50 


7  50 


80  00 


110  00 


12  50 
60  00 
60  00 


80  00 


495  00 


370  00 
40  00 


4,215  83 


$     cts. 
75,990  92 


291  65 

1,440  00 
935  00 

246  73 

212  49 

1,224  17 
1,020  00 


863  18 
1,014  .52 


1.380  00 
705  00 


643  17 
112  90 
987  50 
895  16 

.^8:5  99 

1,475  00 
3,000  00 
488  00 
5,000  00 
1,250  00 
1,020  00 

446  78 
1,593  33 

735  00 
1,020  00 
2,280  00 

900  00 

1 . 140  00 
698  12 

2,040  00 

606  45 
2,100  00 
1,500  00 

2.141  93 

743  22 

1,380  00 
2, 160  00 

74  84 

814  12 


123,155  17 


$  cts. 
7,97018 


42  00 


160  00 
420  00 


64  50 
63  00 


133  .55 
150  00 


244  98 
220  81 


222  00 

252  00 


234  .iO 

47  42 

420  00 

417  75 

93  61 

102  00 
240  00 
112  85 
240  00 
396  00 
222  00 

187  64 
322  65 
252  00 
420  00 
240  00 
■2.52  00 
192  00 

418  87 


60  64 
240  00 
102  00 


169  16 


126  06 
240  00 


160  00 


15,842  17 


AORICULTURE  DEPARTMENT:  EXPENDITURE 
SESSIONAL   PAPER  No.   1 


A— 5 


Abate- 
ments 

Fonds  de 
retraite 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  k  Ottawa 


Arrears 
1919-20 

Arr6raKra 
1919-20 


Salurv 
1920-21 

Appointo- 
ments 
1920-21 


Cost 

of  Living 

Bonus 

Boni 
du  coflt 
de  la  vie 


$     cts 


27  75 

55  00 
47  37 

59  62 
88  00 
75  00 

57  81 
26  25 

tl33  00 

50  00 

56  00 

120  20 
65  00 
108  00 

93  75 
75  00 
114  00 

14  44 

13  55 

79  00 

33  94 

159  00 
72  .50 

61  00 

58  35 

62  50 
85  00 
87  50 

74  85 

58  00 
169  00 

14  19 

12  50 

28  00 
106  69 

191  00 

51  50 
35  63 

102  00 

118  00 

15  00 

29  00 

95  00 


Brought  forward. 


5to#— Continued — Personnel — Suite 

L.  Delahay,  clerk  stenographer,  April  1  to  Aug.  17  at 

$1,140  (resigned) 

Deiners,  clerk  stenographer,  12  m 

E.  Denison,  clerk  stenographer,  April  1  to  Jan.  5,  at 

Sl,020  (resigned) 

R.  V.  Derraugh,  clerk  stenographer,  12  m 

J.  Desfosses,  senior  clerk  stenographer,  12  m 

.  Dewar,  senior  clerk  stenographer,  12  m 

T.  Dexter,  confidential  messenger  clerk,  12  m 

M.  Dixon,  junior  zoologist,  5  m.  to  Mar.  31,  at  $1,260 
K.  Doherty,  commissioner  international  institute, 

12  m 

.  Donaldson,  junior  statistical  clerk,  12  m 
L.  Dorrance,  associate  chemist,  April  1  to  Nov.  10,  at 

?1,920  (resigned) 

L.  Drayton,  plant  pathologist,  12  m 

Drummond,  clerk  typist,  12  m 

.  Dumaine,  poultry  husbandman,  April  1  to  Mar.  14,  at 

$2,040  (resigned) 

.  Dunham,  senior  clerk  stenographer,  12  m 
C.  O.  Dupuis,  senior  account  clerk,  12  m. . 
R.  Dymond,  supervising  seed  analyst,  8  m.  to  Nov. 

30,  at  $2,640  (resigned) 

M.  Eagleson,  junior  clerk,  Oct.  8  to  Mar.  31,  at  $600. . 
R.  Ebbs,  junior  clerk  stenographer,  Oct.  19  to  Mar 

31,  at  $600  (bonus  refunded  to  Cas.  Rev.,  $2.82)  ... 
D.  Eddy,  chief  seed  inspector,  8  m.  to  Nov.  30,  at 

$3,000  (resigned) 

M.  Edwards,  seed  analyst,  May  17  to  Mar.  31,  at 

$960  (less  80  d.) 

C.  Elford,  poultry  husbandman,  12  m 

L.  Elliott,  senior  clerk  stenographer,  12  m 

B.  Emery,  senior  clerk  stenographer,  April  1  to  Jan 

21,  at  $1,380  (resigned) 

Evans,  animal  pathologist,  April  1  to  Aug.  15,  at 

$2,800  (resigned) 

L.  Evans,  clerk  book-keeper,  12  m 

("i.  Fairbairn,  senior  clerk  stenographer,  12  m 

M.    Fairbairn,   senior   clerk   stenographer,    12   m. 

(bonus  refunded  to  Cas.  Rev.  $90) 

.  G.  P'awcett,  senior  clerk,  12  m.  (bonus  refunded  to 

Cas.    Rev.  $24) 

,  Fee,  caretaker,  12  m 

Fixter,  chief  supervisor  illustration  station,  12  m 
M.  Flewellyn,  junior  clerk  stenographer,  Oct.  11  to 

Mar.  31,    at  $600 

\V.  Forde,  junior  clerk  stenographer,  5  m.  to  Mar.  31, 

at  $600 

W.  Foster,  statistical  clerk,  7  m.  to  Mar.  31,  at  $960. . 
G.  C.  Eraser,  junior  cerealist,  6  m.  at  $1,920,  6  m.  at 

$2,040 

,  A.  Eraser,  departmental  accountant,  grade  4,  12  m 

H.  Frazer,  clerk  stenographer,  12  m 

,  H.  Frazer,  junior  clerk  typist,  9  m.  at  $700,  3  m.  at 

$750 


R.  Fryer,  supervising  seed  analyst,  6  m.  to  Sept.  30, 

at  $2,640  (resigned) 

Fyles,  artist,  botany,  12  m 

.  D.  Gagne,  April  1  to  May  25,  at  $1,800  (resigned)... . 
.  M.  Galland,  junior  clerk  stenographer,  12  m.  at  $600 

(less  12  d.) 

.  S.  E.  Gauthier,  senior  clerk  stenographer,  12  m 


Carried  forward . 


$     cts. 
4,215  83 


80  00 


97  50 
172  50 

80  00 
120  00 
135  94 


322  87 


120  00 
495  00 


520  00 


80  00 


180  00 
70  00 


70  00 


170  00 
320  00 

369  50 

117  00 

80  00 

380  00 


153  23 

700  00 

10  00 


720  00 
320  00 


520  00 


10.619  37 


$     cts. 
123,15^  17 


432  10 
1,100  00 

778  71 
1,020  00 
1,680  00 
1,380  00 
1,020  00 

.525  00 

3,800  00 
1,000  00 

1,173  33 
2,160  00 
1,.300  00 

1,946  77 
1,380  00 
1,500  00 

1,760  00 
288  71 

270  97 

2,000  00 

628  04 
3,000  00 
1,380  00 

1.112  90 

1,046  22 
1,080  00 
1.380  00 

1,.380  00 

1,380  00 
1,080  00 
3,000  00 

283  87 

250  00 
560  00 

1,980  00 
3, 120  00 
1,020  00 

712  50 

1 ,  320  00 

2,040  00 

270  97 

580  00 
1,.380  00 


179,655  26 


$  cts. 
15,842  17 


72  77 
192  00 

169  48 
222  00 
300  00 
132  00 
420  00 
165  00 

24O"'0O 
222:00 

154  00 
240  00 
162  00 
-  "-^ 
229  03 
132  00 
348  00 

160  00 
72  18 

70  56 

160  00 

145  23 
240  00 
132  00 

106  4.5 

.S9  80 
192  00 
105  00 

222  00 

396  00 
396  00 
240  00 

70  56 

62  50 
245  00 


240  00 
222  00 

252  00 

120  00 

41  .55 

243  60 
132  00 


23,598  88 


A— 6 


AUDITOR  OENERAUS  REPORT,  1920-1921 


12  GEORGE  V,  A.  1922 


Abate- 
ments 

Fonds  de 
retraite 


$     cts. 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  a  Ottawa 


Salary 
1920-21 


Cost 

of  Living 

Bonus 


Arrerages  I   Appointe-  I        -Bom 
iqiq_90  ments  au  cout 

"  1920-21     1    de  la  vie 


53  63 
224  00 

56  50 

57  75 

6  86 

100  25 

45  00 


Brought  forward 

^,a_^_Continued—PersonneZ— Suite 


S     cts 
10,619  37 


P.  B.  George,  seed  analyst.  3  m.  at  S1.050,  9  m.  at  Sl,080 
A.  Gibson,  Dom.  entomologist,  12  m. 

J.  B^gS:  cierk,"  Feb:  9  to  .lar.  SI,  at  W60. . . .  ^ .  ■  ^  ■ 

45  00  p.  Goulet,  messenger  clerk,  lim..^^.^.^  -g—  ^gj  qSO 
53  25  Ul.  L.  Govan,  seed  analyst  6  m  at  g-U^U,  d^ 

70  00    D.  Gow,  senior  clerk    6  m    at  Sl.^oU    o 

(bonus  paid  ir  1921-22,  5b)  .  •  ^ 

i°"<!Sr:  fieKfanLa.:  April  1  to  May  21, 


76  00 
20  64 


580  00 
110  00 

80  00 

205  00 


72  50 


J.  F. 


82  50 
113  50 
61  00 
47  50 
35  00 
34  00 


^'  S,  Srfc  stenographer,  12  m.  (bo.us' 


refunded  to  Gas.  Rev.,  S24) 
Orant   senior  clerk  stenographer,  1^,  ™-        .,„  „ 
Gray,  superintendent  experimental  farm ,^12  m . 


154  00 
71  50 


7  50 

76  00 

64  00 

35  00 

6  05 


T>    D    Grav,  superintenQenie.i.iJciix^.v...... ---     ■ 

B:  V.Graziadei,  duplicating  machine  operator,  12  m 
J  R  A.  Grecco,  messenger  clerk,  1/  m 

■    to  July  17,  at  SI  ,800  (superannuated) 

f  •2£.TIiST«i^rpTtL'4"£t:  a- mVto  Aug.  31, 

■        at  S3,000  (resigned)...  ..■.•:••■••■•■- 

157  75    R.  S.  Hamer,  chief,  cattle  division,  12  m    .^ 

97  20    R  I.  Hamilton,  assistant  agrostologist  12  m    ^^-       - 
%  ."  Is   N   Hamilton,  associate  chemist,  1  m.  to  Mar.  6i,  at 

$1,800 ;••,    Vo 

F.  Hartley,  senior  clerk,  12  m 

,x   A  Hartnev,  seed  analyst,  12  m 

?•  g-  g^S^;,&S 'a^- 19to  Oct;-31.atS600 
B.  liS^Ssociate  chemist;  Mar.  ^to  31;  at  S1.800 
il^S^^k^^Sfe^^^--  at  Si:020  aess 


80  00 

236  96 

70  00 

270  00 

50  00 

80  00 


S     cts 
179,655  26 


1,072  50 
3,900  00 
1,020  00 

1,075  OOl 
137  14 

1,800  00 
900  00 
900  00 

1,065  00  • 

1,400  00 
1,440  00| 

237  62! 


$  cts. 
23,598  88 


199  30 
240  00 
222  00 

207  00 

276  00 
252  00 
420  00 
207  00 

354  00 
348  00 


3  63 
76  00 
57  12 


80  00 
80  00 

180  00 
1.55  00 
599  02 


80  00 

78  71 


23  09 

37  37 

62  50 

170  00 

65  25 

46  59 

54  00 

96  00 

16  00 
52  10 

62  50 
55  00 
61  00 
106  60 
28  39 


J.  C^G.' Herwig,  clerk,  Oct.  8  to  Mar.  31,  at  $960 

G  M   Hm,?uniorclerkstenogiipher;9m:ar$720^^ 

at  S780 

H.  Hill,  file  clerk,  12  m ■  •  •  ■  ••„  _ 

G.  Hilton,  chief  veterinary  inspector,  12  m 

J  G.  Hinton,  clerk  stenographer,  12  m. . .     -  ;  •  _  ,; '    . 
N.  A.  Hodgson,  clerk  stenographer,  April  1  to  Aug.  8.^ at 


$720,  Aug.  9  to  Mar.  31^at_S960.^^.  .^   ^^  ^^^^^^  ^^^^^ 


D.  A.  Hooper,  clerk  stenographer 

E.  I.  Hopkins;  Dorninion  field' husbandman,  8 


80  00 

119  24 

'275' 00 

12  50 


1,380  00 
1,380  00 
2,220  00 
1.140  00 
950  00 
700  00 

532  26 
!  3,000  00 

1,250  00 
3,000  00 
1.920  00 

150  00 
1.440  001 
1,200  001 

700  OOj 

120  97 

72  58 
1,440  00 

1,017  17 
461  93 


285  00 
12  50 
60  00 


m.  to 


H.  p"So^llU&~Jm.  W  July  ^at  S960^  (^^^^^ 

H  Hubbell,  clerk,  AprU  1  to  Jan.  12,  at  f  l,2i)U  uess  ^ 

pay  for  187  d.) ■  •  •  •• 

S.  Hunter,  account  clerk,  12  m  ....■■•■•  - 

J.  A.  Hurtubise,  clerk  stenographer,  12  m 

J.  Hutchingame,  stores  clerk,  12  m 

J.  T.  Janson,  associate  chemist,  l^^  ™-  ;>7  .„Mar'  31    at 
C    F.  W.  Johnston,  senior  clerk,  Oct.  27  to  mar.  m,  at 

$1,320 


80  00 
185  74 


Carried  forward. 


14,744  041 


735  OOl 
1,250  00 
3,400  00 
1,020  00 

874  84 

1,014  52 

d  1,920  OOl 
288  13 

660  28 
1,250  00 
1,100  00 
1,140  00 
1,920  00 

567  74 

235,817  941 


396  00 
372  00 
240  00 
420  00 
420  00 
2.52  00 


240  00 


240  00 
2.52  GO 


348  00 
162  00 
420  00 

50  80 

348  00 

221  39 
202  10 


252  00 
396  00 
240  00 
222  00 

150  00 

220  81 

160  00 
125  32 

86  43 
162  00 
420  00 
420  00 


160  00 
33,923  03 


AGRICULTURE  DEPARTMENT:  EXPENDITURE 

SESSIONAL   PAPER  No.   1 


A— 7 


Abate- 
ments 
•,- 
F'onds  de 
rctraite 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appolntements  a  Ottawa 


Arrears 
1919-20 

Arr6rages 
1919-20 


Salary 
1920-21 

Appointe- 
ments 
1919-20 


Cost 

of  Living 

Bonus 

Boni 
du  CO  (it 
de  la  vie 


$     cts 


16  00 
02  50 
51  24 

14  71 
o2  12 
19  ()2 

40  00 

48  78 

61  00 
63  67 

26  27 

21  42 

43  36 

ISI  50 

62  50 

15  91 

36  00 

55  00 

111  25 

117  00 

72  50 

15  00 
122  50 

17  20 
42  50 
45  00 

ISl  00 


55  62 

60  00 

26  84 

16  26 

145  50 

55  87 

82  00 

175  00 

179  00 

62  50 

35  00 

155  25 

9  43 

57  12 

120  00 


Brought  forward. 


S/a#— Continued — Personnel — Suite 

\V.  Jones,  clerk  stenographer,  April  1  to  July  18,  at  $960. 

A.  Keir,  clerk  stenographer,  12  m 

A.  E.  Kellett,  artist,  entomological  branch,  6  m.  to  Sept 

30,  at  S2,050  (resigned) 

H.  A.  Kelly,  statistical  clerk,  Dec.  11  to  Mar.  31,  at  $96( 

T.  J.  Kendrick,  clerk,  12  m 

M.  Kenny,  junior  clerk  typist,  3  m.  to  June  30,  at  $720, 

3  m.  to  Sept.  30,  at  S780 

A.  T.  Kerrigan,  junior  clerk  stenographer,  9  m.  at  $800, 

3  m.  at  $850  (less  .39  d.) 

L.  A.  Kingsmill,  junior  clerk,  9  m.  to  Dec.  31,  at  $1,300 

(superannuated) 

S.  Kipp,  clerk ,12m 

S.  W.  Knights,  junior  file  clerk,  April  1  to  June  16,  at 

51,100,  June  17  to  Mar.  31,  at  $1,.320 

B.  LaChance,  clerk  stenographer,  Sept.  14  to  Mar.  31  at 

$960 

W.  K.  Laflamme,  statistical  clerk,  Oct.  21  to  Mar,  31, 

at  $960  (overpaid  bonus,  $4.47) 

M.  L.  Lafontaine,  clerk  typist,  8  m.  to  Nov,  30,  at 

$1,300)  less  §  pay  for  30  d.  (resigned) 

\V.  A.  Lang,  chief  division  of  extension  and  publicity, 

12  m 

B.  I.  Langford,  clerk  stenographer,  12  m 

J.  A.  Lapierre,  messenger  clerk,  Sept.  20  to  Mar.  31,  at 

S600 

M.M.  Law,  clerk,  9  m.  to  Mar.  31,atS960 

M .  B .  Lecourt,  clerk  stenographer,  12m 

G.  LeLacheur,  assistant  to  seed  commissioner,  12  m 

J.N.  Lemieux,  principal  clerk,  12  m 

J.  Letourneau,  senior  account  clerk,  12  m.   (overpaid 

bonus,  $24)   

B.Lett,  junior  clerk  stenographer,  6  m.  to  Mar.  31,  at  $600 
P.  E.  Light,  principal  statistical  clerk,  6  m.  at  $2,400, 

6  m.  at  $2,500 

L.  L.  Lister,  account  clerk,  Nov.  22  to  Mar.  31,  at  $960. . 

H.  K.  Living,  junior  clerk  typist,  12m 

A.  J.  Logsdail,  assistant  in  plant  breeding,  April  1  to 

Aug.  11,  at  $2,160  (resigned) 

T.  J.  Lynton,  secretary  clerk,  12  m 

T.  J.  Lynton,  private  secretary,  12  m 

J.  E.  Macaulay,  clerk  stenographer,  12  m 

M.  Macdonald,  junior  file  clerk,  12  m.  at  $1,200  (less  J 

pay  for  3d.) 

T.  R.  MacEachern,  clerk,  Aug.  10  to  Feb.  8,  at  $960 

J.  C.  Macfarlane,  senior  clerk,  April  1  to  June  21,  at 

$1,300  (resigned),  (underpaid  bonus,  $23.10) 

\.  A.  XiacMillan,  chief,  sheep  and  goat  division,  9  m,  at 

$2,880,  3  m.  at  $3,000 

E.  S.  MacSlillan,  clerk  stenographer,  12  m 

J.  L.MacMurray,  demonstrator,  experimental  farm, 12  m. 

W.  T.  Macoun,  Dominion  horticulturist,  12  m 

CM.  Macrae,  chief,  horse  division,  12  m 

T.  Mahon,  clerk,  12  m 

C.  V.  Maloney,  junior  clerk  typist,  12  m 

M.  O.  Malte,  Dominion  agrostologist,  12  m 

J.  B.  Manion,  messenger  clerk,  Dec.  8  to  Mar.  31,  at 

$600  (overpaid  salary,  $38.71) 

G.  Marshall,  clerk  stenographer,  12m 

T.  ff.  Mason,  live  stock  certificate  clerk,  12  m 


$     cts. 
14,744  04 


22  50 
17  50 


80  00 


595  62 


65  00 
60  00 


70  00 


620  00 
32  50 


94  .50 
20  00 


580  00 


105  00 
122  50 


$     cts. 
2.35,817  94 


286  45 
1,2.50  00 

1,024  98 

294  19 

1 , 020  00 

375  00 

726  78 

974  97 
1 , 140  00 

1,273  53 

525  33 

428  39 

812  47 

3,000  00 
1 , 250  00 

318  32 

720  00 

1,100  00 

2,160  00 

2,280  00 

1,380  00 
300  00 

2,450  00 
344  00 
850  00 

783  87 
3,000  00 

.500  00 
1,080  00 

1,194  65 
479  62 

292  49 

2,910  00 
1.020  00 
1,620  00 
3,500  00 
3,000  00 
1,250  00 
700  00 
3,000  00 

188  71 
1,020  00 
2,400  00 


$     cts. 
.33,923  03 


75  19 
396  00 

120  00 
68  03 

222  00 

126  00 
225  01 

121  50 
420  00 

382  14 
82  08 
82  10 

101  25 

240  00 
162  00 

133  70 

76  .50 
192  00 
240  00 
240  00 

396  00 
75  00 

240  00 
79  55 

252  00 

87  10 
240  00 

420  00 

394  40 

209  84 

66  00 

240  00 
222  00 
324  00 
240  00 
240  00 
396  00 
252  00 


63  00 
222  00 
240  00 


Carried  forward . 


17,229  16 


290.041  69 


42,527  42 


A— 8 


AUDITOR  GENERALS  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Abate- 
ments 

Fonds  de 
retraite 


$     cts. 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appoint«ments  a  Ottawa 


71  56 

48  75 

42  50 
101  00 
184  00 

21  87 

7  50 

16  33 

85  00 
184  00 

12  00 

76  00 

"eioo 

79  25 


Brought  forw'ard 

Staff— Contmued— Personnel— Snite 
A.  W.  McCallum,  plaiit  pathologist,  July,  19  to  Mar.  31, 


at  $2,040  (less  U  d.) 


G.  EMcCaxronTclerk  stenographer,  9  m.  at  S960,  3  m 


at  SI  ,020 -  ,        ,„.„ 

T.  McCarthy,  junior  clerk  stenographer,  12  m 
L  W  McCutcheon,  senior  account  clerK,  i^  m 
J.  H.  McDunnough,  chief,  division  of  systematic  entomo- 


Arrears 
1919-20 

Arrerages 
1919-20 


S     cts. 
17,229  16 


Salary 
1920-21 

Appointe- 
ments 
1920-21 


B,  G?McEfhSney,  senior  cierk  stenographer,  April  1  to 


Aug.  1 ,  at  SI ,380  (resigned) *„  Mov 

C.  J  McEwen,  junior  clerk  stenographer,  3  m.  to  Mar. 


G  'McHugh,"office  "appliance  operator,  April  15  to 

Oct.  31,  at  S600  (resigned) ,     •  'lo  „; 

M    T  Mclnnes  senior  clerk  stenographer,  U  m •  ■  ■ 

L.'s.McSe.chief.  division  of  foreign  pests  suppression 


100  00 
680  00 


457  50 


55  62 

141  00 

66  50 

55  62 

160  00 

45  00 

96  00 

53  63 

38  34 

30  75 

28  42 

71  88 

94  00 
36  50 
53  63 

108  00 
13  23 

52  87 

143  50 

134  75 

117  00 

67  50 


30  00 

♦75  75 


M.  MlNab,'seedanalyst.'3  m.toMar;  31.  at  S960 

(underpaid  bonus,  $1.20) ^ 

S.  Milette,  translator,  12  m^. . .  •-••••. 

G.  G.  Moe,  bonus,  3  m.  to  June  30,  1919.  ^^-^      ,•    •    - -^ 
M.  J.  Moloughney,  clerk  stenographer,  12  m.  at  51,14U 

(less  i  pay  for  39  d.) ■  •  ■  ■  ■    ■  ■  • 

A.  G.  Monaghan,  senior  clerk  stenographer,  12  m  

A.  G.  Monaghan.  assistant  private  secretary,  U  in 

K.  R.  Montgomery,  clerk  stenographer,  12  m-- -^ 

A.  E.  Moore,  travelling  veterinary  inspector,  1.  m    . ... 

W.  W.  Moore,  chief,  markets  division,  April  1  to  Aug.  -A 
at  $3,000  (resigned) /  •  •  •  ■  „ 

X.  G.  Morrison,  clerk  stenographer,  1^  m 

C  E.  Mortureux,  head  translator,  12  m 

W.  H.  Mould,  messenger  clerk,  12  m 

G.  W.  Muir,  animal  husbandman,  12  m.. . .  .^_    ■  •  -^     _ 

L.  J.  Mulvaugh,  seed  analyst,  3  m.  at  H.OoO,  J  m.  at 

J.  B^.^  Mun^o;  assistant  editor,  April  V  to  June'  30,  at 
Sl,800.  July  1  to  Aug.  S,  at  $1,900  (^signed)     . ..... 

A.  A.  Murphy,  junior  clerk  stenographer,  9  m.  at  $bOO, 

Y.  Myre,  Junior  clerk  stenographer.  April  20  to  Mar.  31, 

D.  j'^yeviiie;  senior  seed  analyst,^\priri6  to  Mai-.^l,' at 

$1,500 :  •  •  ■ •  ■ ■,„■■■ 

R  A  Y.  Nicholson,  senior  draughtsnaan,  12  m 

D.  F.  O'Brien,  junior  clerk  stenographer.  1.  m....  •  •  ^, 
E   E   O'Gorman.  seed  analyst,  3  m.  at  $1,050,  9  m.  at 

$1,080 .■■■,Vi-io J 

M.  C.  O'Hanly,  principal  clerk  12  m. ...... .  ■■■^-  -^^  •  -^ 

C    F    Painter,  junior  clerk  stenographer,  Oct.  Jd  to 

Mar.  31  at  S600 , •  •  •  •  • ■  ■^\-  UV 

H.  U.  J.  Patching,  clerk  stenographer,  11  m.  to  i^eD.  M, 

at  $1,020  (resigned) 

F.  W.  Patterson,  head  clerk,  12  rn... •_  ■•  ■ 

G    S  Peart,  chief,  seed  markets  intelligence,  1-'  m 

E.' Pelletier,  senior  translator,  12  m ._  . .  ^.  „•■••■, 

B.  Phelan,  senior  account  clerk,  6  m.  at  $1,30U,  b  m.  at 

§1,400 il"  Vo 

M.  R.  Picard,  junior  clerk  stenographer,  12  m.  _.. .  ■  .^■ 
A.  E.  Powell,  senior  supplies  clerk,  9  m.  at  $2,500,  6  m. 

at  $2,600 


320  00 
680  00 


80  00 


74  08 

25  00 


32  50 


80  00 

32  50 

140  00 


SO  00 
10  00 


122  50 

350  00 

175  00 

60  00 


Carried 


forward 20,728  24 


Cost 

of  Living 

Bonus 

Boni 
du  CO  lit 
de  la  vie 


$     cts. 
290,041  69 

1,423  06 

975  00 

850  00 

1,920  00 

3,000  00 

463  71 

150  00 

326  66 
1,380  00 

3,000  00 

240  00 
1,440  00 


1,078  70 
1,560  00 
100  00 
1,080  00 
2,820  00 

1,177  42 
1,080  00 
3,060  00 
900  00 
1,920  00 

1,072  50 

649  19 

615  00 

568  33 

1,437  50 

1,800  00 

720  00 

1,072  50 
2,160  00 

264  52 

935  00 
2,520  00 
2,520  00 
2,280  00 

1,350  00 
600  00 

2,525  00 


8     cts. 
42,527  42 

167  43 

222  00 
252  00 
252  00 

240  00 

44  39 

37  50 

137  20 
132  00 


54  30 

102  00 

69  00 

181  67 
72  00 

420  00 
240  00 

94  22 
192  00 

40  00 
420  00 
2.52  00 

199  50 

97  93 

252  00 

397  83 

333  50 

252  00 

199  50 

HI  09 

203  50 

240  00 
240  00 

147  00 
420  00 

240  00 


343,075  78 


49,482  98 


AGRICULTURE  DEPARTMENT:  EXPENDITURE 

SESSIONAL   PAPER  No.   1 


A— 9 


Abato- 
nionts 


Fonds  de 
retraite 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  k  Ottawa 


Arrears 
1919-20 

Arrcrag<'.s 
1919-20 


Salary 
1920-21 

Appointe- 
ments 
1920-21 


Cost 

of  Living 

Bonus 

Boni 
du  codt 
de  la  vie 


S     ets 


44  38 

62  50 
42  50 
51  50 
93  12 
141  00 

62  50 
156  00 
115  00 

25  00 

56  50 
35  63 

108  00 
75  00 

40  00 

12  00 

153  00 

75  00 
105  00 
70  00 
75  00 
15  00 

150  17 

250  00 

55  87 
22  42 

154  00 
58  13 

60  00 
91  25 

147  00 
72  50 

35  00 

64  00 
ISO  00 
68  75 

53  28 

153  00 

7  50 

155  00 

36  88 

30  75 


Brought  forward. 


Staff — Continued — Personnel — Suite 

L.  J.  Powers,  office  appliance  operator,  grade  2,  3  m.  at 

$850,  9  m.  at  ?900 

M.  A.  Prentiss,  clerk  stenographer,  12  m 

A.  R.  Presley,  junior  clerk  stenographer,  12  m 

B.  M.  Presley,  clerk  stenographer,  12  m 

E.  M.  Ramsay,  senior  clerk  stenographer,  12  m 

T.  G.  Raynor,  district  seed  inspector,  12  m.  at  $2,520 

(less  14  d.)  (underpaid  bonus,  $1.29) 

L.  Rcardon,  clerk,  12  m 

VV.  R.  Reek,  assistant  live  stock  commissioner,  12  m. . . 
J.  C.  Reid,  animal  pathologist,  12  m 

D.  Reynolds,  junior  olerk  stenographer,  10  m.  to  Mar. 
31,at.?G00 

R.  E.  Richards,  clerk  stenographer,  12  m 

E.  Richer,  junior  clerk  stenographer,  9  m.  at  $700,  3  m. 
at  §750 

G.  Robertson,  poultry  liusbandman,  12  m 

O.  Robertson,  senior  clerk   stenographer,  12  m.  (bonus 

refunded  toCasual  Revenue,  $30) 

A.  L.  Robillard,  account  clerk,  10  m.  to  Mar.  31,  at 

$960  (less  id.) 

J.  M.  Robillard,  statistical  clerk,  3  m.  to  Mar.  31,  at 

$960  (less  J  d.) 

C.  H«  Robinson,  associate  chemist,  12  m.  at  $2,640  (less 
"i  pay  for  75  d .) 

K.  B.  Robinson,  senior  clerk,  12  m 

C.  G.  Rogers,  clerk  stenographer,  12  m 

E.  W.  Rogers,  clerk  typist,  12  m 

C.  Ro.s3,  file  clerk,  12  m 

E.  I.  Ross,  junior  clerk  stenographer,  Oct.  2  to  Mar.  14, 

at  $600  (ov^paid  bonus,  $14.78) 

G.  B.  Rothwell,  Dominion  animal  husbandman,  9  m. 

at  $2,880,  3  m .  at  $3,000 

J.  A.  Ruddick,  daiiy  and  cold  storage  commissioner, 

12  m 

B.M.  Sands,  clerk,  12m.at  $1,020  (less 3i  d.) 

A.  J.  H.  Saunders,  junior  clerk,  July  2  to  ^lar.  31,  at  $600 
C  E.  Saunders,  Dominion  cerealist,  12  m 

D.  C.  Scafe,  senior  account  clerk,  9  m.  at  $1,150  3  m.  at 

$1,200 

A.  Schingh,  junior  clerk,  12  m 

F.  G.  Semple,  senior  agricultural  clerk,  9  m.  at  $1,800, 

3  m.  at  $1,900 

C.  H.  L.  Sharman,  head  clerk,  12  m 

A.  L.  Shaw,  departmental  librarian,  12  m 

C.  W.  Shipman,  messenger  clerk,  12  m.  at  $700  (less  J 

pay  for  30  d.) 

K.  Shore,  seed  analyst,  12  m 

T.  Sliutt,  Dominion  chemist,  12  m 

n.  V.  Simpson,  audit  clerk,  3  m.  at  $1,300,  9  m.  at 

$1,400 

H.  H.  Sinclair,  file  clerk,  April  1  to  Nov.  30,  at  $1,600 

(less  }  pay  for  115  d.) 

F.  W.  L.  Sladen,  Dominion  apiarist,  12  m 

E.  M.  Smallwood,  junior  clerk  stenographer,  3  m.  to 
Mar.  31,  at  $600 

.7.  B.  Spencer,  director  of  publicity,  12  m 

I.  M.  Spicer,  junior  clerk  stenographer,  3  m,  at  $700,  9  m. 

at  $750 

A.  G.  Spittall.  junior  clerk,  April  1  to  Nov.  14,  at  $900 

(resigned) 


Carried  forward . 


$  cts, 
20,728  24 


10  00 

481  50 


300  00 


110  00 


120  00 
120  00 


410  41 


93  33 


97  50 


SO  00 


60  00 
70  00 


80  00 


420  00 


15  00 


$  cts 

343,075  78 


887  50 
1,250  00 

8.50  00 
1,020  00 
1,380  00 

2,419  61 
1,2.50  00 
3,120  00 
2,300  00 

500  00 
1 , 020  00 

712  .50 
2.040  00 

1 , 380  00 

798  71 

2.38  71 

2.368  66 
1,500  00 
2,100  00 
1,400  00 
1 , 500  00 

270  97 

d   2,910  00 

5.000  00 

1.010  35 

448  39 

h   3,000  00 

1.102  .50 
1.200  00 

1,825  00 
2,880  00 
1 ,  380  00 

670  90 

1,200  00 

h  3,600  00 

1,375  00 

815  02 
2,640  00 

1.50  00 
3, 100  00 

737  50 

560  00 


23,195 


409,047  10 


S  cts. 
49,482  (18 


252  00 
162  00 
252  00 
222  00 
132  00 

229  68 
162  00 
240  00 
240  00 

125  00 
222  00 

420  00 
240  00 

102  00 

30.S  48 

55  20 

215  32 
102  00 
240  00 
372  00 
102  00 

82  53 

240  00 

240  00 
129  50 
111  72 
240  00 

414  00 
396  00 

276  00 
240  00 
132  00 

402  64 
162  00 


378  00 

165  05 
240  00 

37  50 
240  00 

165  17 

1.56  80 


58.387  51 


A— 10 


AUDITOR  GENERAUS  REPORT,  1920-1921 


12   GEORGE  V,   A.   1922 


Abate- 
ments 

Fonds  de 
retraite 


S     cts 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  a  Ottawa 


*26  00 
71  25 

64  98 

171  00 
24  00 

60  00 
16  42 

189  00 
57  12 
89  07 

44  38 

254  00 
33  33 

60  00 
45  00 
31  48 
64  00 
36  88 

Brought  forward 

S<a#— Concluded— Personnel— Fin. 


Arrears 
1919-20 

Arrerages 
1919-20 


S     cts 
23,195  98 


39  75 

32  77 


78  75 


56  50 
55  00 
67  00 
73  75 
25  75 

26  25 
91  50 

2  06 

115  00 
50  00 

36  88 

68  50 

113  00 

44  60 

96  00 

55  87 

C   Steacy,  junior  account  clerk,  12  m ■  ■  ■ 

E.  F.  Steele,  senior  file  clerk,  3  m.  at  $l,3o0,  9  m.  at 

Sl,450 :^ ••:•.•••  Y  ■•  u  •  J 

J    \    Ste.  Marie,  assistant  to  Dominion  husbandman 
■     6  m.  at  SI ,700,  3  m.  to  Dec.  31,  at  SI, 800  (transferred) 

H.  T.  Stephens,  head  clerk,  12  m  ^- ■  ■  ■  :■  i;- ' '  V,' 

G.  M.  Stevenson,  clerk  stenographer,  6  m.  to  Mar.  61, 

at  S960 

D.  St.  George,  clerk  typist,  12  m v    • '  o'  l'  t. 'T 

S    A    Stinson,  junior  clerk  stenographer,   bept.   li  to 

Mar.  31  at  $600 • 

J  M.  Swaine,  chief,  division  of  forest  insects,  12  m 

M.  A.  Taillefer,  clerk  stenographer,  12  m.. . .  ■■■■-■■  ■■ 
\  G.  Taylor,  poultry  husbandman,  April  27  to  Mar.  61, 

at  $1,920 •. ;_ ,•••„ 

N    H    Thompson,  office  appliance  operator,  grade  A, 

3  m.  at  S850,  9  m.  at  S900. 

F.  Torrance,  veterinary  director  general,  12  m. . . . . .  •  •  •  ■ 

G    \.  Traill,  file  clerk,  AprU  15  to  Dec.  31,  at  $600,  Jan. 

1  to  Mar.  31,  at5960 

A.  Trudel,  clerk  book-keeper,  12  m 

R.  Turner,  messenger  clerk,  12  m •  • . ^ 

T.  M.  Vesey,  clerk,  Aug.  5  to  Mar.  31 ,  at  $960 

G.  Vipond,  seed  analyst,  12  m ,  •  ■  •  •  „ /  t.Wnn 

D.  S.  Warner,  junior  clerk  stenographer,  6  m.  at  */uu, 

9  m.  at  S750 •  •    •  ■  •„  •  ■  • 

I.  Warring,  junior  clerk  stenographer,  9  m.  at  §780,  6  m. 

V.  J.  Wawanolette,  statistical  clerk,  July  26  to  Mar.  31, 

at  S960  (less  i  pay,  M  d.) •  •  •  -^  •■•■•• ■, 

M   Webber,  senior  clerk,  12  m.  at  Sl,380  (less  i  pay.  15 

'   d.,  (bonus  paid  ia  1921-22,  $2.44) 

T.  W.  Webster,  clerk  stenographer,  12  m 

G.  M .  Weegar,  clerk,  12  m 

G.  K.  Wetmore,  clerk  book-keeper,  12  m 

I.  J.  Wetmore,  senior  account  clerk,  12  m 

M.  L.  Wetmore,  clerk  stenographer,  April  1  to  Aug.  22, i 

at  SI  ,200  (resigned) ■•  •    -\ 

M.  E.  Whalley,  junior  zoologist,  5  m.  to  Mar.  31,  at  $1,260 
A  H.  White,  senior  dairy  promoter,  9  m.  at  $1,800,  3  m. 

at  $1,920 •  ■  •  ■  V  :  ■•  •  •  -  •••„;, 

W    R,.  White,  assistant  to  chief,  feed  division,  Mar.  24 

to31,atSl,920 

A.  B.  Wickware,  animal  pathologist,  12  m 

I.  Williamson,  messenger  clerk,  12  m _ 

F.  F.  Wilson,   junior  clerk  stenographer,  3  m.  at  S700, 

9  m.  atS7.50 

W,  J.  Winthrop,  seed  analyst,  12  m 

C.  S.  Wood,  chief  dairy  recorder  and  tester,  12  m. 

D.  L.  Wright,  clerk  stenographer,  April  1  to  Sept.  30,  at 
Sl,050,  Oct.  1  to  Feb.  6,  at  81,100  (resigned) 

L.  E.  S.  Wright,  associate  chemist,  12  m 

H.  L.  Younghusband,  clerk  stenographer,  12  m 


Civil  Government  Contingencies:  Temporary  Employees— 
D  epensecasuclledugouvemment  civil:  Eynploy  is  temporaires 

C.  E.  Allen,  clerk  stenographer,  12  m.  to  Mar.  31 

E.  Ambridge,  clerk  stenographer,  April  16  to  Aug.  31,  at 


J.  Ardern,  clerk,  Dec.  17  to  Mar.  31,  at  $960. 
Carried  forward 


Salarj' 
1920-21 

Appointe- 
ments 
1920-21 


900  00 


780  00 
122  50 


40  00 


80  00 


195  00 

110  00 

20  00 

20  00 

95  00 

15  00 


50  00 
220  00 


97  50 


120  00 


26,060  98 


Cost 

of  Living 

Bonus 

Boni 
du  cout 
de  la  vie 


$     cts. 
409,047  10 


1,300  00 

1,425  00 

1,299  96 
2,520  00 

480  00 
1,200  00 

328  33 
3,000  00 
1,020  00 

1,781  33 

•  887  50 
5,040  00 

666  66 

1,200  00 

900  00 

629  6' 

1,200  00 

737  50 

795  00 

640  83 

1,350  23 
1,020  00 
1,080  00 
1,-320  00^ 
1,380  00 

470  97 
525  00 


1,830  00 

41  29 
2,300  00 
1,000  00 

737  50 
1,320  00 
2,040  00 

911  28 
1,920  00 
1,020  00 


$     cts. 
58,387  57 


162  00 

109  50 

50  00 
240  00 

111  00 
162  00 

137  90 
240  00 
222  00 


252  00 
240  00 

234  70 
396  00 
420  00 
275  48 
162  00 

420  00 

252  00 

148  94 

126  99 
222  00 
192  00 
372  00 
132  00 

63  58 
67  50 


240  00 
420  00 

150  00 
132  00 
240  00 

357  50 
252  00 
222  00 


1,320  00 

360  00 
278  71 


458,323  83 


396  00 

56  25 
64  45 


66.329  36 


AGRICULTURE  DEPARTMENT:  EXPENDITURE 

SESSIONAL   PAPER  No.   1 


A-11 


Abate- 
ments 

Fonds  de 
retrait« 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  h  Ottawa 


Arrears 
1919-20 

Arr^rapccs 
1919-20 


Salary 
1920-21 

Appointc- 
ments 
1920-21 


Cost 

of  Living 

Bonus 

Boni 
du  coQt 
de  la  vie 


$     cts. 


Brought  forwiird. 


Tcmponiry  Employecfi — Continued- 
iemporaircs — f^uite. 


-Emphyis 


A.  Armand,  junior  clerk  stenographer,  June  30  to  Mar.  31 
riess  13*  d.)  at  ?600 

M.  G.  Arthur,  junior  clerk  stenographer,  Feb.  15  to 
Mar.  31  (less  I  d.)  at  1600 

C.  Atkinson,  clerk,  12  in.  to  Mar.  31 

G.  E.  Aust,  clerk,  .July  17  to  Oct.  2,  at  S960 

L.  Barnes,  clerk,  June  7  to  Sept.  30  (less  1  d.),  at  8600. 

A.  Beauchamp,  junior  clerk  stenographer,  6  m.  to  Mar. 
.30  (less  ^  d.),  at  S600 

A.  Beaudct,  clerk,  12  m.  to  Mar.  31 

S.  A.  Beaufort,  clerk  stenographer,  Feb.  28  to  Mar.  31, 

at  S960 

G.  Beaulieu,  clerk,  12  m.  to  Mar.  31  (less  2^  d.),  at  $900 

S.  F.  Borton,  clerk,  April  1  to  Aug.  6,  at  S600 

M.  Bertrand,  junior  clerk,  12  m.  to  Mar.  31  (less  8  d.)  at 

?6oo ; 

C.Bleeks,clerk,12m.toMar.  31  (less  5  d.)  at  $600. . . 
L.  Bleeks,  junior  clerk,  April  1  to  June  9,  at  $780;  .Tune 
10  to  Jan.  21 ,  and  Mar.  5  to  31  (less  i  d.),  at  $600.  . 

E.  Bogart,  clerk,  April  1  to  June  2.5  (less  12  d.)  at  $600 
H.  Boivin,  ino.'jsenger  clerk.  Mar.  31,  at  $600 

F.  Boland,  clerk,  8  m.  to  Nov.  30,  and  2  ni.  to  Mar.  31, 

at  $600 

R.  Boudreau,  junior  clerk  stenographer,  12  m.  to  Mar.  31 

P.  S.  Boyd,  clerk,  5  m.  to  Aug.  31,  at  $1,200 

R.  Brule,  junior  clerk,  April  1  to  Aug.  24,  at  $600  (over- 
paid bonus,  $6.45) 

L.  Brule,  junior  clerk,  April  1  to  Dec.  14  (less  2i  d.), 
at  $600,  (overpaid  bonus,  $1.70) .".  . 

M.  Buckley,  junior  clerk,  Oct.  25  to  31,  at  $600 

G.  Calvert,  junior  clerk,  Feb.  21  to  Mar.  31,  at  $600. . 
E.  R.Calvert,  junior  clerk,  April  1  to  June  17,  at  $600. 
J.  Cayer,  messenger  clerk,  12  m.  to  Mar.  31  (less  6^  d.), 

at  $600 

E.  Chapman,  clerk,  April  1  to  June  23,  at  $1,500 

K.  Charette,  junior  clerk  stenographer,  Mar.  10  to  31,  at 

$600 

B.  Clarke,  clerk  stenographer,  July  12  to  31  (less  Id.), 
at  $960 

Clement,  clerk,  Dec.  2.  1919,  to  Mar.  2,  1920,  and 

May  4  to  Dec.  30,  at  $720;  Dec.  31  to  Mar.  31 ,  at  $960 
B.  Cochrane,  junior  clerk  stenographer,  3  m.  to  June 

30,  at  $600 

H.  Cocker,  junior  clerk  stenographer,  April  1  to  Aug.  21, 

at  $720 

M.  Cook,  clerk  stenographer,  Jan.  3   to  Mar.  31,  at 

$960 

Corcoran,  junior  clerk  typist,  April  to  June  14,  and 

Jan.  3  to  Mar.  31 ,  at  $600 

F.  L.  Cousineau,  messenger  clerk,  5  m.  to  Aug.  31  (less 
6  d.)  at  $600 

F.  H.  Cross,  junior  seed  analyst,  April  1  to  May  20,  at 
$720 

F.  Crown,  junior  clerk,  12  m.  to  Mar.  31 

E.  Dagenais,  junior  clerk,  5  m .  to  Aug.  31 ,  at  $600 

M.  Danis,  junior  clerk  stenographer,  12  m.  to  Mar.  31... 

B.  Deachman,  junior  clerk  stenographer,  12  m.  to  Mar. 
31  Hessl  d.),  at  $600 

T.  I.  Dives,  mes.senger,  12  m.  to  Mar.  31 

L.  Doody,  clerk,  April  28  to  May  1 .  at  $960.. 

Carried  forwartl  I 


cts. 


20,060  98 


209  69 


180  00 


31  33 


$     cts. 
458,323  86 


428  25 

73  39 
600  00 
203  87 
188  39 

291  05 
600  00 

82  sr. 

893  95 
209  68 

.586  SI 
591  94 

.561  19 

121  67 

1  61 

500  00 
720  00 
500  00 

2.38  71 

418  41 

11  20 

64  29 

128  33 

589  52 
345  83 

35  48 

49  03 

894  83 

150  00 

280  65 

234  84 

270  10 

240  10 

98  71 
600  00 
250  00 
600  00 

598  39 
600  00 

10  58| 


$     cts. 
66,329  36 


30  82 

252  00 

47  14 

47  10 

122  24 
252  00 

19  23 

2.50  30 

.52  42 

410  75 
252  00 

221  18 
51  10 


210  00 
1.50  00 
165  00 

66  13 

177  48 

16  07 
65  14 


80  23 

8  87 

49  67 
63  00 
.58  47 
53  98 
57  30 
168  09 

34  .55 
252  00 

62  50 
252  00 

1.50  00 
420  00 


26,482  00     472,187  521      70.898  12 


A— 12 


AUDITOR  GE^iERAL'S  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Abate- 
ments 

Fonds  de 
retraite 


$     cts. 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appoint^ments  h  Ottawa 


Brought  forward. 


Temporary  Employees — con. — Employes  temporaires — 
suite 


Draper,  senior  clerk,  Sept.  30  to  Nov.  30,  at  $1,320.. . 

H.  Dudley,  junior  clerk,  4  m.  to  July  31,  at  $960 

Dunning,  junior  clerk  stenographer,  Aug.  21  to  Sept. 

10,  atseoo , •  •• 

V.  Ely,  seed  analyst,  Feb.  1,  1920,  to  July  15  (less 

^  d.),  and  7  m.  to  Mar.  31,  at  $1,050 

M.  Edward,  junior  seed  analyst,  AprU  1  to  May  16  at 

?900. 


,  Emery,  junior  clerk,  a  m.  to  Aug. 31  (less  1  d.)  at  ?600 
L.  Emslie,  seed  fertility  specialist,  Dec.  8  to  Mar.  31 

at  Sl,800 ■  •  ■  ■ V,-  •„; 

Faulkner,  junior  clerk  stenographer,  April  1  to  July  24 

and  Sept.  20  to  Mar.  31  at  $600 

P.  Fletcher,  junior  clerk  stenographer,  May  22-27  at 


1600. 


Forward,  junior  clerk,  July  10  to  Mar.  31  at 
W.  Foster,  clerk,  June  22  to  Aug.  31  at  S960. 

.  Gibson,  junior  clerk,  Feb.  22-23  at  $600 

.  Good,  junior  clerk  stenographer,  April  1  to  Dec.  22 

(less  i  d.)  at  S600 

Gracie,  messenger.  May  10  to  Mar.  31  at  $600 

,  Gregoire,  junior  clerk  stenographer,  Sept.  4-30   at 
$600. 


M.  Halpenny,  clerk,  April  1  to  Aug.  8  at  $960 

E.  Halliday,  clerk  stenographer,  4  m.  to  July  31  (less 

Ud.)  at  S960 

N.  Hamilton,  assistant  chemist,  11  m.  to  Feb.  28  at 

$1,500 ■ 

M.  Heath,  laborotorv  assistant,  May  28  to  Sept.  24 

(less  5  d.)  at  S900 •  ■  • 

Hedley,  assistant  chemist,  10  m.  to  Jan.  31  (less  7  d.) 

$1,320 

P.  Herbert,  messenger,  clerk  12  m.  to  Mar.  31 

C.  Her^-ig,  clerk.  May  10  to  Oct.  7  at  $960 

Hill,  junior  clerk,  12  m.  to  Mar.  31 

C.  Hopper,  field  husbandman,  Jan.  31  to  Mar.  31  at 

$1,920 

P.  Ide,  laboratory  helper,  June  28  to  Sept.  3  at  $600. 

A.  Inglis,  junior  botanist,  12  m.  to  Mar.  31 

Ingram,  clerk,  April  1  to  Dec.  7  (less  10|  d.)  at  $600; 

Dec.  8  to  Mar,  31  (less  39  d.)  at  $840 

Jackson,  junior  clerk,  12  m.  to  Mar.  31  (less  6  d.)  at 

$600. 


M.  Johnston,  junior  clerk,  April  1  to  Dec.  7  (less  2|d.) 

at  $600;  Dec.  8  to  Mar.  31  (less  2|  d.)  at  $840 

.  Kearns,  clerk,  12  m.  to  Mar.  31  (less  i  d.)  at  S960. . . 

,  Kenny,  junior  clerk,  April  1-26  (less  h  d.)  at  S600 

Kirkwood,  Nov.  24  to  Mar.  31  (less  i  d.)  at  $600. . . . 
.  Kitts,  junior  clerk  stenographer,  12  rn.  to  Mar.  31... 

Lacombe,  bonus,  Nov.  25,  1919,  to  Feb.  25,  1920. . . . 
,  K.  Laflamme,  statistical  clerk,  July  22  to  Oct.  20  at 


B960. 


A.  Larkin,  junior  clerk  typist,  Aug.  4-14  at  $600. . . . 

S.    Lasalle,    messenger   clerk,    12    m.  to  Mar.   31 

(less  4  d) 

M.  Law,  file  clerk,  3  m.  to  June  30  at  $960 

Lemay,  office  appliance  operator,  April  1  to  Dec.  7 

(less  h  d.)  at  $800;  Dec.  8  to  Mar.  31  at  S840 

Lett,  junior  clerk  stenographer,  Aug.  3  to  Sept.  30  at 

$600 


Carried  forward. 


Arrears 
1919-20 

Arreragcs 
1919-20 


$     cts. 
26,482  00 


10  00 


-7  42 


235  00 


26,804  42 


Salary 
1920-21 

Appointe- 
ments 
1920-21 


S  cts. 
472,187  52 


223  67 
320  00 

34  41 

1,004  84 

113  71 
248  39 

566  13 

.)07  04 

9  68 
435  48 
184  00 

3  5 

433  05 
535  48 

45  00 
340  65 

316  13 

1,.375  00 

282  42 

1,074  57 
900  00 
394  83 
600  00 

325  16 

110  00 

1 , 500  00 

568  53 

590  32 

665  61 
958  67 
42  50 
210  87 
600  00 


Cost 

of  Living 

Bonus 

Boni 
du  cout 
de  la  ^'ie 


237  42 
17  74 


692  43 
240  00 


811  41 

96  77 


489,803  00 


$  cts. 
70.898  12 


22  33 
74  00 


212  75 


31  84 
62  10 


86  80 
212  96 


108  87 
80  50 


181  87 
374  84 


78  77 
73  10 

.93  50 

79  08 

107  46 

2.52  00 

172  74 

2.52  00 

348  00 

129  69 

247  93 

363  26 
251  65 

52  71 

2.52  00 

64  30 

.37  10 


415  49 
18  00 


419  42 

24  19 


76,079  37 


AGRICULTURE  DEPARTMEyT:  EXPENDITURE 
SESSIONAL   PAPER  No.   1 


A— 13 


Abate- 
ments 

Fonds  de 
retraite 


%     cts. 


A|°:ricultiire:  Salaries  at  Ottawa 
AfiTlciiltiire;  Appointrmrnts  &  Ottawa 


Brought  forward . 


Arrears 
1919-20 

Arr^rages 
1919-20 


Trmporary  Emplouecs-Con.-Employ4s  temporairea 
— suite 

M.  Mclntomney,  junior  clerk  typist,  12  m.  to  Mar  31 
u   ,(    B.  Manion,  9  in.  to  Dec.  31  at  $600 


M.   Marshall,   junior   clerk   stenographer,    Feb     '>5 
Mar.  31  at  §600 '   " 

'^'    On^irT-  ir"''''',f  *i'^.^^'-'''^'  -'^P'""  1  toJuiy  5  and 
<  )ct.  16  to  Mar.  31  at  $900 


m'mVpnS.?''/^'  ^'®  f^';'''  ^P"'  ^  to  June  7at   SI  .000 
■  fi      J  c     .  '  J""'0'"  clerk  stenographer.  April  9  to  Aug. 


6  and  Sept.  6  to  Mar.  31  at  1600 


H.  McElhinney,  office  appliance  operator,  April 
Dec.  7  at  S780;  Dec.  8  to  Mar.  31  at  J840. 

R    Tj''  A w"'  ^""'°''  '^}^^}^'  -^"K-  3  ^  I^ec.  31  at  $600. . 
K.  K   McGregor,  clerk,  April  1  to  May  15  at  $960. . 


1  to 


^   Af  ^^^'  ^""'°i  ^^^"^  analyst,  3  m.  to  June  30  at  S900 
A  ■  ?J*',^®®,'^''  ^^^^  analyst,  12  ni.  to  Mar.  31 

A.  Mc\Vade,  clerk   May  6  to  Sept.  15  at  $960 

i^   o   »Vn  °"'  '^l®'"^'  J""«  2  to  July  7  at  $960. . . . 


w 


''^^?"cU*n '  ^""'^^  ^^^^^'  ^^^^-  26.  1920  to  Mar.'si.'  1921 

^;  «R^*V™^i'  J""'"i  e'erk,' April  V  to  July  26  (less'l  d. 
at  $600  (underpaid  bonus,  $8.15) 

at  $960^^'"*"'  ^^"^  ^''"''''  ^'*^'  "^  *°  Sept".  30  (less  7  d.) 

E.  A.  ^'u/P^y-  J""ior  clerk  stenographer,  Nov.  30 'to 

R  ■  M;;J!^lf '•■^""'°'"  f  ^y^  *yP'^*'  ^P"'  J  to  Oct.'9  at  $600 
M  ^   m"  ^'  '""'''!■  cerk  stenographer,  12  m.  to  Mar.  31 


r  Kn'  ^"ff '*'■  clerk.  7  m.  to  Mar.  31  (less  2  d.)  at  $600 
^'  ^?if 'leCK)'""'"'"  '''"''  stenographer.'  Aug!  6  to'  Mar. 


^'  "af  $600  ^""'°''  "^^'■'^^♦^"ographer.  April  l' to  Oct 


P.  Pollock,  junior  clerk  stenographer   12 
rt.  Quinn,  junior  clerk  stenographer,  Apj 
flt  ^oUO 

^'  ^M72o'^'  ^"'"°'"  °'®'''''  «*«"°8rapher',  '2  m!  toMaySl 


m.  to  Mar.  31. 
stenographer,  April  1  to  Feb.  12 


at 


^'   $600*'^^'  ''""'"'^  '''^'^^  typist,  Oct!  7  to  Nov. 


16  at 


S'  vf  ^'chardson,  junior  cJerk,  Mar.  22^1  "at '$606 
T  'm    5^KM''.^?r'^?i°''^'^^'''  ^«c.  3  to  Mar.  31  at'$600 
(ies^td.Tlt  $%0"^'.*"'  ^'^'■'^'  '"'^  ^^  ^"  ^--  31 
A.  L    Robillard,  clerk,  2  m.  to  May  31  at  $960 
•  .;  il?®'  ^P"l  '^  to  Oct.  6  at  $960  (underoaic 


$6  77)  ''^  *^^^  (underpaid  bonus, 

E.  Koss,  junior  clerk  stenographer.  April  I  to  Oct  I  at  $600 
C.  Routhier,  April  1  to  May  17  at  $600  . 

Carried  forward. 


$     cts 

26,804  42 


Salary 
1920-21 

Appointe- 
ments 
1920-21 


Cost 

of  Living 

Bonus 


$     cts. 
489.803  00 


M.SrcIntosh,  clerk  stenographer.  12  m.  to  Mar.  31  i              no  -tk 

V  Vf"  ^l^cLennan.  clerk.  12  m.  to  Mar  .31  |               ^  '^ 

b..  McMillan,  junior  statistical  clerk,  July  22  to  Feb  12 
(less  4  d.)  at  $600 


827  01 


A— 14 


AUDITOR  GENERAUS  REPORT,  1920-1921 


12  GEORGE  V,  A.   1922 


Abate- 
ments 

Fonds  de 
retraite 


$     cts 


Agriculture:  Salaries  at  Ottawa 
Agriculture:  Appointements  a  Ottawa 


Brought  forward 

Temporary  employee^CoMed-Emph>yees 
temporaires — rin. 


Salary 
1920-21 


Cost 

of  Living 

Bonsu 


Arr^rages 
1919-20 


S     cts. 
26,867  17 


W.  C.  Rnshton,  caretaker,  12  m   to  ^I^r  3^ 
A.  W.  Ryan,  statisticalclerk,_12^m.  to  .Mar. 


e:  Sauvl.  messenger,  12  "•  ,*»  "f^v'  5-„tS960.:.;.; 
s'tl-ioS'.  laboratory  assistant:  June  2  .o_Sept. 


'»iSi't1o?S'erk;i2r„.  to  Mar,  31  aess  ,  d.) 


at 


at 


M    stSood;  junior  clerk  ,t«nogn.pl>er:  Dec  7,^1 

V,  sSe,cierk  stenographerj^A*  no^      SJ  at »» 

V.  C.  Smith,  messenger  clerk,  Apru  1/    to   .-e^t 

V  S?S;  toiorclerk;jan;i3toVar:5.at8M^ 

M  Sart,  junior  clerk  stenographer,  July  21  to  Uct.  10, 

^  i^lso^iunior  clerk  stenographer,  Aprill  to  Sept.  13 

LsKi'ii^'|-f-Ser,nn..toreb.-28:at 

Gl?Kci^A^^rifnSneM:atSe00VDec.l5to 

W.  ^  TlJUlt'Se^^ug:  24  t.  Ma..  3i;^Sm 
N.  Tierney,  junior  clerk,  12  m.  to  Mar.  31  Uess  0.  a.;, 


?600. 


Dec.  8 


F  Watpon,  messenger,  April  1  to  Dec.  7,  at 

C.  J^'^x^'l^SSry  assistant.- June  2  to  Sept.  13,  at 


E.KfebJuniorclerkstenogrs^er^m^Mar.Sl 

T    F    Webster,  senior  agricultural  clerK,  --pi" 

,  ' S^'^m^S'poultry  inspector;  5  m!  to  Sept!  30; 


clerk  stenographer,  April  1  to  Aug.  21, 


at  SI  ,440 
M.  White,  junior 

W  r'  Wh?te,-  assistant  to  chief  seed  director,  Nov.  6  to 

H  E'wilson!*c&fbook:keepe                                        3^ 
Youn-.  junior  clerk  stenographer,  June  7  to  Ma.,  -il 
(lessld.),atS600 


Charged  as  follows—  g  goO  00 

Minister  (Statute)  •■••■•■. 447  11.5  15 

Civil  Govemment-Salanes . . .  ■  -^ fiV  439  65 

Civil  Government-Contingencies 6    ««  ^ 

Reclassification,  Vote  558 


Cost  of  Living  Bonus,  Vote  363. 


179  72 


Appointe-  I        ^o'H 
ments  du  coftt 

1920-21         de  la  vie 

$     cts. 
80,827  01 


420  00 
420  00 
420  00 
51  93 
245  89 


*  Superannuation  Revenue-Revenue  despens^^^ 

I  Z  ilKr'^Si^'ter.nlorSk  tuel  a„d  ,i,M-Al,ocation-mai»onea  parue  .eubl.er, 
'''°.~"AX'SJ'c,^htsrrrnt-.MIoca.ion-loyerdemai=o„. 


AGRICULTURE  DEPARTMENT:  EXPENDITURE 
SESSIONAL  PAPER  No.   1 


A— 15 


Agricnltnre  Department:  Civil  Govemment  Contingencies 
Ministere    de   1' Agriculture — Depense    casnelle    du    gonvernement    civil 


Siilaries    at    Ottawa    (Page    A — 14) 

Stationery  Office   supplies,    12   m.   to    Mar.    31    

King's    Printer's    account :    printing,    binding,    etc 

Subscriptions   to   newspapers   and   publications 

Postage,  $1,796.50;   telephone  messages,   $89.55;  telegrams,   $4,388.76 

Car  tickets,  $144.25;  cartage,  $169.65;  water,  $40;  cheesecloth,   270  yd.,  $35.65 

Soap,   $20.73;   sundry  hardware,  $11.90;  towels,   5   doz.,   $21.40;   clock  repairs,   $6.. 

Christmas   gratuities,   $24;    framing   pictures,    $12.50;   sundries,    $58.53 

"  Agriculture   in   Canada,"    5,000    copies 

Canada  Neiwspaper  Co.,   Ltd.,   London,   Eng. :  newspapers  and  advertising 

C.   Russell :   legal   fees 

Washing   towels :   Mrs.   M.   A.   Kelly,    12   m 

Taxi  hire:  Hon.  S.  F.  Tolmie,  $30;  J.  H.  Grisdale,  $10;  A.  L.  Jarvis,  $9.50; 
general,    $5.50 

Travelling  expenses:  Hon.  S.  F.  Tolmie,  $3,000;  J.  Adams,  $1.90;  J.  A.  Allen, 
$788.10;  E.  S.  Archibald,  $2,150.51;  H.  S.  Arkell,  $1,737.44;  L.  V.  Baker, 
$173.08;  R.  Barne,s,  $846.45;  G.  H.  Barr,  $1,392.79;  C.  W.  Baxter,  $432.16; 
J.  G.  Bouchard,  $1,593.59;  W.  A.  Brown,  $1,320.95;  F.  E.  Buck,  $226.61;  J. 
Burgess,  $744.06;  E.  P.  Chapman,  $33.95;  F.  Charlan,  $1,242.79;  G.  H. 
Clark,  $289.15;  L.  L.  Cooke,  $3,115.80;  P.  R.  Cowan.  $50.74;  F.  C.  Craighead, 
$17.40  ;  H.  G.  Crawford,  $630.68  ;  M.  B.  Davis,  $266.78  ;  T.  K.  Doherty, 
$1,641.03  ;  R.  L.  Dorrance,  $37.51  ;  F.  L.  Drayton,  $61.60  ;  R.  Dumaine, 
$1,629.72;  J.  R.  Dymond,  $10.15;  E.  D.  Eddy,  $407;  F.  C.  Elford,  $1,175.47; 
T.  C.  Evans,  $123  ($100  refunded  to  Casual  Revenue,  1921-22)  ;  J.  Fixter, 
$2,455.36;  W.  A.  Praser,  $126.35;  J.  G.  C.  Eraser,  $48;  J.  R.  Fryer,  $54.79; 
P.  Fyles,  $12.85;  A.  Gibson,  $695.95;  C.  L.  Godfrey,  $24.80;  C.  B.  Gooderham, 
$70.89  ;  W.  L.  Graham,  $124  ;  D.  D.  Gray,  $366.99  ;  J.  H.  Grisdale,  $979.45  ; 
S.  Hadwefi,  $20  ;  R.  S.  Hamer,  $1,650.27  ;  R.  I.  Hamilton,  $155.15  ;  S.  N. 
Hamilton,  $157.99;  H.  Hill,  $88.70;  G.  Hilton,  $1,047.92;  E.  S.  Hopkins, 
$1,178.35;  J.  T.  Janson,  $157.67;  A.  L.  Jarvis,  $121.40;  W.  A.  Lang,  $300; 
G.  Le  Lacheur,  $138.95  ;  J.  N.  Lemieux,  $434.80  ;  P.  E.  Light,  $386.77  ;  T.  J. 
Lynton,  $962.25;  A.  A.  MacMillan.  $2,123.50;  W  T.  Macoun,  $987.15;  C.  M. 
MacRae,  $1,064.02;  M.  O.  Malte,  $1,195.15;  J.  H.  McDunnough,  $75.40;  L.  S. 
McLaine.  $872.47  ;  S.  C.  McLennan,  $2,198.53  ;  A.  E.  Moore,  $1,818.73  ;  W.  W. 
Moore.  $38.46;  G.  W.  Muir,  $68.05;  J.  B.  Munro,  $216.85;  R.  A.  V.  Nicholson, 
$35.50;  G.  S.  Peart,  $855.82;  B.  Phalen,  $86.65;  T.  G.  Raynor.  $1,054:  W.  R. 
Reek,  $2,439.78  ($210.80  refunded  to  Casual  Revenue,  1921-22)  ;  J.  C.  Reid, 
$272.85;  G.  Robertson.  $212.85;  C.  H.  Robinson,  $161.52;  G.  B.  Rolh,well. 
$1,586.57  ;  J.  A.  Ruddick,  $1,344.10  ;  A.  W.  Ryan,  $143.45  ;  J.  A.  Ste.  Marie, 
$1,025.97  ($100  refunded  to  Casual  Revenue,  1921-22)  ;  C.  E.  Saunders. 
$1,084.29  ;  F.  G.  Sejnple,  $126.74  ;  C.  H.  L.  Sharman.  $657.53  ;  F.  T.  Shutt, 
$63.45  ;  F.  W.  L.  Sladeji,  $998.43  ;  J.  B.  Spencer,  $68.85  ;  H.  T.  Stephens, 
$39.10;  J.  M.  Swaine,  $796.41;  A.  G.  Taylor,  $576.75;  F.  Torrance,  $519.38; 
J.  S.  Westmoreland,  $101.75;  A.  H.  White,  $892.65;  W.  R.  White,  $55.20; 
C.    S.    Wood.    $277.04 


62,439   65 

3, .".64    73 

2, ISO   64 

441   88 

6,274   81 

3S9   55 

60   03 

95   03 

41   45 

494   17 

30   66 

84   00 

55    00 


63.035    00 


139,186   60 


Agricultural  Instruction  Act — lioi   d'instruction   agricole 

Grants — 

Alberta 66,965  62 

Britis=h    Columbia 69,199  06 

Manitoba 77,113  11 

.\'ew    Brun.swick 64,110  80 

Xova     Scotia 81,716  69 

Ontario 336,303  26 

Ontaifio   Veterinary   College 14,285  72 

Prince  Edward  Island                                                            .  .                              31,749  22 

Quebec 271,113  76 

Snskatchewan.    $81,728.48;    less    paid    in    1921-22,    $40,864.24 40.864  24 

School  of  Comparative  Medicine  and  Veterinary  Science,    Montreal 5,000  00 

Administration — 

Beaith.   Miss  B. :   12   m.   to  Mar.   31,  $960;   arrears,   $120;  bonus,   $222 1,302  00 

Chapais.    J.    C.    supervisor:   12    m.    to    Mar.    31,    $2,220;    arrears,    $20;    bonus, 

,   $240  ;     expenses,     $715.33 3,195  33 

Good,  H.  J.  P.,  publicity  asst. :  May  :9-Oct.  15   (less  half  pay  Sept.  16-Oct.  15), 

at  $1,700  ;  bonus.   $110.48 736  52 


Carried    forward     1,063,655   33 


A— 16 


AUDITOR  GENERAL'S  REPORT,  1920-1921 


12   GEORGE  V,  A.    1922 


Ag^ricnltnral  Instruction  Act — Con. — Loi  d'instraction  agricole — Fin  $         cts. 

Brought    forward     1,063,655   33 

Varle^-,  W.  B.,  principal  clerk:   12  m.  to  Mar.   31  at  $1,800;   arrears,   |100 1,899   97 

Express    charges,    ?1.80  ;    subscriptions   to    periodicals,    $45.87  ;    King's    Printer, 

1439.63  ;    Stationery   Office,    $5.55 492   85 

1.066.048   15 

Charged  as   follows: — 

Agricultural  Instruction   Act,   statutory    1,058,421  48 

Agricultural    Instruction    Act,    administration    6.814  19 

Vote    558    240  00 

Vote    363     572  48 


1,066.048   15 


Branch,  of  Entomology — Division  de  I'entomologie 

Asmussen,  C.  E.,  insect  collection,  §50  ;  Bryson-Gruham,  Ltd.,  cheesecloth,  etc.. 
$28.78 

Chestnut.   R..   &  Sons,   Predericton,    sundry   hardware 

Cowan.  Jno.,  Chemical  Co.,  Montreal:   110  lb.  arsenic  acid,   $33;   sundries,   $33.25.. 

Deloro,  Ont.,  Smelting  and  Refining  Co.,  Ltd.,   300  lb.  arsenic  at  ll*c 

Dominion  Rubber  System,  Ltd.,  Montreal:  2  casings,  30  x  Si,  $33.60;  2  inner 
tubes,    $4.30 

Einier  &  Amend,  New  York:   1  centrifuge,   $45;   sundry  laboratory  supplies,    ?.'i4.91 

Ford  Motor  Co.,  Ford.  Ont :   2  touring  cars  at   $775  ;  extras,   $46 

Freiman,    A.    J.,    12    blankets    at    $3.95 

Friez,  Julian  P.,  &  Sons,  Baltimore,  Md. :  10  sets  forms,  $26.50  ;  sundry  supplies, 
$18.27 

Qrant-Holden-Graham,  Ltd.:  4  silk  tents,  $117-45;  3  eiderdown  robes,  $129; 
sundries,    $92.08 

Greening,  B.,  Wire  Co.,  Hamilton,  Ont.,  copper  ventilator  cloth,   90   sq.   ft.   at  35c.  . 

Laurentian  Club,  Lac  La  Peche,  Que.,  expenses  i-e  erection  of  laboratory  building 
and  cook   aback   at  Lake  Edward,   Que 

Laurentide  Co.,  Ltd.,  Grand  Mere,  Que.,  part  cost  of  labour  erecting  laboratory,  etc. 
at   Lake   Edward 

Lvmans,  Ltd.,  Montreal:  91  gross  vials,  $65.30;  corks,  132.46;  sundry  supplies, 
$29.21 

McDonald,  Kenneth  &  Sons:   10  lb.  black  leaf,   $13.75;   sundry   supplies,   $14.84.... 

National  IDrug  and   Chemical   Co.   of   Canada,   Ltd.,    sundry   drugs 

Xiagara   Brand   Spray  Co.,   Ltd.,   Burlington,   Ont.,    spraying   mixtures,    1,425    lb... 

Ontario  Hughes-Owens  Co.:  6  binocular  microscopes,  $726;  1  set  weights,  $43.20; 
1  water  bath,   $30.25;  vials,  78|  gr..   $109.43;   sundries,   $71.55 

Pascoe    &   Co.,   Vancouver,    motorboat    26    ft.    x    8    ft 

Plaunt  Hardware  Co.,   sundry  supplies 

Ramsey,  J.  G.,  &  Co.,  Toronto:  27  doz.  photographic  plates,  $52.29;  sundries. 
$4.76    

Sproule,  R.  A.  &  Son,   75  mahogany  insect   drawers  at   $6 •. 

Topley  Co.:  38  doz.  photo,  plates,  $55;  1  5x7  plate  holder,  $21.50;  1  rotary  micro- 
tome,  $98;   sundry  photographic  and   laboratory   supplies,    $387.05 

United  Fruit  Companies  of  Nova  Scotia,  Kentville:  1,100  lb.  bluestone,  $95.04; 
700  lb.  dehydrated  copper  sulphate,  $142.73  ;  500  lb.  ars.  of  lime,  .?110  ;  300 
lb.    ars.     of    lead,     $78 

Ward's  Natural  Science  Establishment,  Rochester,  N.Y. :  49  M  insect  pins,  $123.79; 
104  M  labels,  $55.50;  200  label  holders,  $20;  4  doz.  Riker  mounts,  $36;  100 
Schmitt   boxes,    $140.58  ;    sundries,    $53.21 

Travel  and  office  expenses  of  officials:  Crawford,  H.  G.,  $30.22;  Dunn,  M.  B., 
$339.27;  Fleming,  H.  S.,  $179.31;  Hopping,  R.,  $28.72;  Hutchings,  C.  B., 
$127.75 ;  Strickland,  E.  H.,  $25.68  ;  Treherne,  R.  C,  $25.54 ;  Vroom,  P.  N., 
$155.60;    Walker,    G.    P.,    $31 

Contribution  to   Imperial   Bureau   of  Entomology   for   year   1919-20 

Payments    under    $25    (44) 

Customs,  $45.03;  express,  $209.22;  freight,  $284.60;  subscriptions  to  periodicals, 
$197.24;    telegrams,    $288.46 

King's  Printer:  printing  bulletins,  circulars,  reports,  etc.,  $1,863.43;  cards,  $63.25; 
envelopes,  $276.03;  forms,  $174.04;  letterheads.  $89.84;  maps,  $112.98;  binding, 
163    volumes,    $829.92;    sundry    printing,    $2(17.87 

Stationery  Office:  books,  $1,172.67;  1  typewriter,  §135;  ca.ses,  50  transfer.  $40,  lOu 
pamphlets.  $95;  1  microscope,  $106.50;  330  lantern  slides,  $150;  sundry 
supplies,    $1,460.10 


78 

78 

26 

92 

66 

25 

34 

50 

37 

90 

99 

91 

1,596 

00 

47 

4u 

44 

77 

338 

53 

31 

50 

76 

53 

227 

29 

12fl 

n" 

28 

59 

44 

6.5 

91 

7S 

980 

43 

450 

UO 

30 

18 

57 

05 

450 

00 

561   55 


425 

77 

429 

08 

943 
2,433 

357 

09 
33 
27 

1,024 

55 

3,677 

36 

3,151)    2; 


17,977   20 


AGRICULTLRE   DEI'MiT MKST :  E,\PE\f)lTCRE  A— 17 

SESSIONAL   PAPER  No.   1 

Cold   Storage   'Warehouses — Entrepots   fri^orifiques  $         cts. 

Saskatchewan  Co-opuiativt'  Creaniirii  s,   Ltd.,  Saskatoon,   :{rd   iiistalnii-nt,   4  per  cent 

on    $108.000 4,320   00 

Windsor   Ice    and    Coal    Co.,    Ltd.,    Windsor,    Ont.,    5th    instalment,    2    per   cent    on 

$30,000     600   00 


4,920   00 


Dairying    Industries — Industries    laitieres 

Sutntnury    of    Accoimls — Sotninairc    ties    coinjitts 

Dairy     General     (Page  A — IS)  56,093   16 

Cow    Testing     (Page  A — 19)  4J,09fi   59 

Cold   Storage   for    Fruit,    Grimsby    (Page  A — 19)  13,369   04 

Creamery   Bonuses    ( Page  A — 19 )  1,500  00 

Finch    Creamery,    credit    balance,    $682. S7     (Page  A — 20) 

Kxtension   of   Markets    ( Page  A — 20  )  27,833   78 

Refrigeration    on    Cars     (Page  A — 21)  25,376   20 

168,268    77 
Less — Credit    balance 682   S7 

167,585   90 

Charged  as  follows : 

Dairying    Industries    154.570  31 

Vote    363    8,085  30 

Vote    55S     4,930  29       167,585   90 


Dcuuy    General — Industrie    laitiere    en    general 

Salaries  and  expenses  of  officials — 

Bailey,  Edith,  Montreal,  detailed  under  Meat  and  Canned  Foods  (Page  A — 105)  19   35 

Cameron,  D.  J.,  Peterborough,  Ont.,  inspector  of  dairy  products,  6  m.  at  $1,620, 
senior  inspector  of  dairy  products,  6  m.  to  Mar.  31  at  $1,680  ;  arrears,  $20  ; 

bonus,    $312  ;    expenses,    $2,510.75 4,492   75 

Clarke,   R.  G.   L.,  Vancouver,   detailed   under  Fruit    (Page  A — 69) 98   91 

Coleman,  H.  W.,  Montreal:  dairy  produce  grader,  Aug.  5  to  Feb.   15  at  $1,920; 

bonus,    $134.55;   expenses,    $958. 9S  ;   less  paid   in   1921-22.   $2.71    2,115   88 

Collins,   Alice,    Montreal,  detailed  under  Meat  and  Canned  Foods    (Page    A — 107)  150   00 

Danis,  J.  O.,  Quebec:  inspector  of  dairy  products,  Nov.  3  to  Mar.  31  at  $1,320  ; 

bonus,    $152.93;    expenses,    $392.12 1,087   72 

Dougall,  J.  E.,  Hallville,  Ont.,  inspector  of  dairy  products:  6  m.  at  $1,500,  6  m. 

to  Mar.   31   at  $1,560;   bonus,   $336;   expenses,    $1.861.81 3,727   81 

Gareau,  J.  E.  D.,  Montreal,  investigator  of  butter  and  cheese  weights:  12  m.  to 

Mar.    31   at   $1,620;   arrears,    $20;    bonus,    $324;    expenses,    $1,332.52 3,296   52 

Kidd,    P.    C,    Olds,    Alta.,    inspector   of   dairy    products:    12    m.    to    Mar.    31    at 

$1,500  ;    bonus,    $231.15  ;    expenses,    $2,801.55 4,532   70 

Kidd,  R.   N.,  Toronto,   dairy   market    reporter:    July    14    to   Mar.    31   at    $1,440; 

bonus.    $72.93;    expenses,    $213.54 1,316   15 

Ouimet,    Bernadette,    Montreal,    clerk-stenographer:    Aug.    23    to    Mar.    31,    at 

$960;    bonus,    $134.87 718   10 

Pippy,   G.    B.,   Truro,    X.S.,   inspector   of  dairy   products:    12    m.    to  fMar.    31    at 

$1,500;    arrears,    $40;    bonus,    $348;    expenses,    $1,369.05 3,257   06 

Singleton,  J.   F.,    Ottawa,    sr.     inspector   of   dairy    products :    April    1    to   July    8 
at  $2,100,  chief,  markets  division,  July  9  to  Mar.  31  at  $2,880  ;  bonus,  $240  ; 

expenses,    $855.20 3,763    42 

Street,  A.,  Brandon,  inspector  of  dairy  products:  9  m.  at  $1,500,  3  m.  to  Mar.  31 

at   $1,560;    bonus.   $222.13;    expenses.    $2,233.64;   overpaid    bonus.    $9.8'; 
Tubman,  L.   O.,   London.  Ont.,   inspiclor  of  dairy  products:   Aug.   6   to   Mar.    31 

at    $1,320;    bonus,    $120.50;    expenses,    $972.01 

Bell   Telephone   Co.,   of   Canada,    l.d.    mes.sages,    12    m.    to    Mar.    20 

Bryson-Graham,   Ltd.:   50   yd.  sheeting,   $41;   50   yd.   cheesecloth,   $7.50 

C.P.R.   Co.,  Montreal,    rent  of   cold   storage   warehouse   site,    Revelstoke,   B.C.. 

Carson,    Hugh,   Co.:    2   leather   cases,    $30;   leather   washer,    $1.75 

DeLaval   Co.,   Peterborough,   Ont.:    2   butter   triers,   $19.50;    sundries,    $6.70... 
Dominion    Box   and    Package    Co..   Montreal:    50    butter   boxes.    $26;    packing,    etc., 

$3.80 

Dominion  Press  Clipping  Agency.  Toronto,  clippings  at   5c  each 

Grafton.   E.    H..    making   pencil    drawings   and    tracings 

Carried    forward     

1— 2.\ 


3,980 

64 

1,954 

76 

291 

90 

48 

50 

30 

00 

31 

I  0 

26 

20 

29 

80 

194 

50 

72 

35 

35,236 

77 

A— 18  AUDITOR  GEXERAUS  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

Dairying    Industries — Continued — Industries    laitieres — Suite  $  cts. 

Brought    forward     35,236   77 

Dairy  General — Concluded — Industrie  laitiere  eu  general — Fin 

Hinde    &    Dauch    Paper    Co.,    Toronto,    1,002    telescope    boxes 40   08 

Lawrence  Dairy  Supply  Co.:    500  boxes,   corros.   sublimate    tablets,    $575;   sundries, 

17.70 582   70 

Madden,   Ja^.    T.,   Toronto,   rendering   market   reports   during    1919    and    1920 150   00 

Ottawa  Dairy,  Ltd.:    1,386.8   lb.   butter  fat  at   65c.;   cartage,    $22 923    42 

Parke,    Davis    and    Co.,   Walkerville,    Ont. :    250    M    compr.    tablet    triturates,    $405; 

packing,    $2.17 407   17 

Richardson,  C,  &  Co.,   St.  Mary's,   Ont.:   50   tins  corros.   sublimate   tablets,    $87.50; 

1    moisture    test    scale,    $35  ;    sundries,    $4.41 126   91 

Roberts,  Geo.,   Montreal,  repairing  thermograph  boxes 31   00 

Rutherford,  Wm.,   &   Sons  Co.,  Montreal,   20   thermograph  boxes 166   65 

Topley  Co.:   20  thermographs  at  $60;  1  kodak,  $29. 5a;  sundries,  $6.66 1,236   16 

Accounts    under    $25    (23) 257   82 

Offlce  expenses  of  various  officials:  Barr,  Geo.  H.,  sundries,  $33.80;  Bouchard,  J.  G., 

samples   of   butter,    $125,    sundries,    $5.10;    small   payments    (2),    $36.35.' 200   25 

Sundry  services:  Gratton,  Geo.  E.,  Dept.  of  Health,  travel,  $118.35;  Hicks,  Thos.  J., 
North    Gower,    Ont.,    travel,    $184 ;    Muir,    J.    B.,    Ingersoll,    Ont.,    services,    $80, 

expenses,    $377.30 759   65 

Expenses  of  7  delegates  attending  Dairymen's  Convention  at  Bridgewater,  N.S. ...  125   15 

Expenses   of   delegates   to   Butter    Graders'    Conference,    Montreal,    Nov.    3    and    4  : 

Bird,  W.  J.,  Truro,  N.S.,   $84.70;   Conrad,  J.   A.,   Sussex.  N.B.,   $70.75;   Gibson, 

L.    A.,    Winnipeg,    $170.90;    Morrow,    F.    T.,    Charlottetown,    $84.75;    Pearson, 

H.    S.,    Red   Deer,    Alta.,    $254.75  ;    Reed,    P.   E.,    Regina,    $201. GO  ;    Scott,    J.    H. 

Toronto,   $43.50  ;   small  payments    (1),   $10.90    921   85 

Analysis    of   butter   samples   at   $5    each:    Dept.    of   Health,    $1,495;    University    of 

Alberta,   $60    1,555   00 

Outlay  for  butter  purchased  for  experimental  purposes,  $1,411.38  ;  Lovell  &  Christ- 
mas, Montreal,  freight,  etc.,   $21-5.02    1,626   40 

Grant  to  the  International  Institute  of  Cold  Storage,  Paris,  for  1920  and  1921....  740   91 

Legal  services:  Allard,  G.,  Berthierville,  Que.,  $15;  Audet  &  Grenier,  Quebec, 
$45.15;  Bagshaw,  F.  B.,  Regina,  $60;  B6rube,  L^o,  Riviere  du  Loup,  Que., 
$60 ;  Brice,  E..  Edmonton,  $23.60 ;  Cameron,  Grant  &  Cameron,  St.  Thomas, 
Ont.,  $10.60;  Camirand,  W.,  Nicolet,  Que.,  $30;  Cloutier,  R.,  Waterloo,  Ont., 
$70  ;  Cote,  P.  E.,  New  Carlisle,  Que.,  $10  ;  Curran,  L.  J.,  Montreal,  $184.58  ; 
Duplessis  &  Langlois,  Three  Rivers,  Que.,  $20 ;  Forsyth,  Martin  &  Mac- 
donald,  Toronto,  $94  ;  Freeman  &  Austin,  Didsbury,  Alta.,  $10  ;  Gaudet,  J.  A., 
Lake  Megantic,  Que.,  $10;  Girouard,  A.,  Thetford  Mines,  Que.,  $10;  Giroux 
&  Giroux,  Sweetsburg,  Que..  $30;  Greene,  Ainsley  W.,  Ottawa,  $31.25; 
Guibault,  J.  A.,  Joliette,  Que.,  $30;  Hugill,  John  W.,  Calgary,  $15;  Jessop, 
Jas.  J.,  Rimouski,  Que.,  $10;  Judd  &  Henderson,  London.  Ont.,  $10;  Lali- 
berte,  Wilfrid,  Victoriaville,  Que.,  $30;  Lefebvre,  F.,  Sorel,  Que.,  $35.90; 
Leonard,  A.  J.  E.,  Sweetsburg.  Ont.,  $40;  Lewis  &  Richards,  Chatham,  Ont., 
$10;  Lussier  &  Fontaine,  St.  Hyacinthe,  Que.,  $92.50;  Martel,  Paul,  Three 
Rivers,  Que.,  $126;  Moffatt,  Fred  C,  Nelson,  B.C..  $20;  Monette,  P.,  Mont- 
real, $94.65;  Montague,  F.  F.,  Winnipeg,  $40;  Moraud  &  Allyen,  Quebec,  $170; 
Murphy,  W.  S.,  Brampton,  Ont.,  $20;  MacDonald,  F.,  Sydney,  C.B.,  $10; 
McKague,  E.  V.,  Toronto,  $10;  MacKay,  McDonald  &  Wells,  Edmonton,  $10; 
O'Bready  &  Panneton,  Sherbrooke,  Que.,  $30  ;  O'Connor,  A.,  Ottawa,  $129.12  ; 
Pacaud  &  Morin,  St.  Joseph  de  Beauce,  Que.,  $10  ;  Pickett,  H.  D.,  Moosejaw, 
Sask.,  $50  ;  Plante,  Arthur,  Valleyfield,  Que.,  $20  ;  Purdy,  H.  A.,  Amherst, 
N.S.,  $20;  Rainville  &  Gagnon,  Montreal,  $10;  Russell,  C.  H.,  Wetaskiwin, 
Alta.,  $10;  Sevigny,  A.,  Montreal,  $10;  Sevigny  &  Sirois.  Quebec,  $43;  Shaffner, 
W.  P.,  Kentville,  N.S.,   $10;   Smallwood,   C.   R.,   Charlottetown,   $10;    Sylvestre, 

Joseph,  Joliette,  Que.,   $10    1,850   ^^ 

Advertising,  Hamilton  "Spectator,"  $16.65;  cartage,  $240.25;  customs  charges, 
$5.33;    expres.s,    $57.83;    freight,  -^16.18;    subscriptions   to   periodicals,    $135.42; 

telegrams,    $872.85    1,344    51 

King's  Printer:  printing  bulletins,  circulars,  pamphlets,  reports,  etc.,  $3,671.59; 
forms,  $982.32;  letter  heads,  $147.85;  loose  leaves,  $118.98;  envelopes,  $118.13; 

binding  volumes,  $183.33  ;   sundry  printing,   $590.62    5,812   S2 

Stationery  Office:  paper,  1,080  boxes  absorbent,  $1,190.40,  820  boxes  mimeo,  $701.  60 
boxes  stencil,  $331.20;  132J  M  envelopes,  $410.23;  86  tins  mimeo  ink,  $389.40; 
guides,   $110.68  ;   sundry  supplies,   $794.12    3,927   03 

58,022    GO 
Less— Sales  :  butter,  $1,829.14  ;  pepsin,  $100.30    1,929    44 

56,093    16 


Acincri/rrix'E  department:  expenditure 

SESSIONAL    PAPER   No.    1 


A— 19 


Dairying    Industries — Continued — Indnstries    laitieres — Suite 
Cow    Testing — Epreuve   ilu    lait    de   vache 

Salaries  and  expenses  of  officials — 

Brettell,  N.,  Winnipeg:   dairy  promoter,    12   m.   to   Mar.   31    at   $1,440;   arrears, 

$40  ;   bonus,   $102  ;   expenses,    $2,915.06    

Brown,   II.   R.,   Truro:   dairy   promoter,    12   m.    to    Mar.    .31    at    $1,440;    arrears, 

$40  ;  bonus,   $102  ;   expen.se.s,  $891. .3.3    

Cooke,  C.  J.,  Kensington,  P.B.I.  :  dairy  promoter,  12  m.  to  Mar.   ,31  at  $1,440; 

arrears,  $40  ;  bonus,  $348  ;  expenses,  $766.35    

Gaudet,  A.  J.,   St.  Jo.seph,  N.B.  :  dairy  promoter,   12  m.   to   Mar.   31    at   $1,440; 

arrears,   $40  ;    bonus,   $348  ;   expenses,   $883.63 

Henderson,    J.    H.,    Kemiitville.    Ont.  :    dairy    promoter,    12    m.    to    Mar.    31    at 

$1,440;     arrears,    $40;    bonus,    $348;    expenses,    $1,995.35 

Hudon,  J.  E.,  Metabetchouan,  Que.,  expenses  testing  milk    

Mitchell,  H.,  Keswick,  N.B. :  dairy  promoter,  April  and  May  at  $1,800 

Moore,  A.   C,  Edmonton:   dairy   promoter,   9   m.   to   Mar.    31   at   $1,440;   bonus, 

$261  ;  expenses,  $1,242.29    

Sorensen,  M.   B.,   Red  Deer,   Alta  :  dairy  promoter,   April  and  May  at   $1,400; 

bonus.  $62  ;  expenses,  $279.75    

Thomas,    C.    E.,    Lloydminster,    Sask.  :    dairy    promoter,    12    m.    to    Mar.    31    at 

$1,440  ;   arrears,   $40  ;   bonus,   $348  ;   expenses,   $2,290.76 

Trudel,    J.    B.,    Shawinigan    Falls,    Que.  :    dairy    promoter,    12    m.    to    Mar.    31 

at  $1,600  ;  bonus,   $324  ;  expenses,   $1,148.69    

Cowan.  John,  Chemical  Co.,  Montreal,  test  bottles,  cases,  acid,  etc 

Payments  for  testing  milk,   12  m.  at  12c.  per  test   

Accounts   under   $25    (2)     


Cold  storage  for  Fruit,  Grimsby — Entrepot  frigorifiqne  de  fruits  de  Grimsby 

Bonham,  C.  M. :  manager  cold  storage  plant,  salary.  12  m.  to  Mar.  31  at  $1,500; 
bonus,  $348  ;   expenses.   $68.38  ;  outlay  for  labour,  $4,060.06    

Appleford  Counter  Check  Book  Co.,  Hamilton,  100  C.C.  books   

Baldwin.    D.   L.  :    5   gal.    paint,    $33.75  ;    sundry   hardware,    $21.74    

Bell  Telephone  Co.:   exchange  service,   12  m.,    $24.20;   l.d.   messages,   $51.15 

Canadian  Fairbanks-Morse  Co.,  Toronto:  150  galv.  buckets,  10  x  5  x  16,  $225; 
140  ft.  sprocket  chain,  $87.50  ;  sundry  supplies,  $33.35 

Canadian  Oil  Companies,  Hamilton,  machine  and  motor  oil    

Canadian   Salt  Co.,   Windsor,   50    tons  coarse   salt    

Cloughley.  David,  tinsmithing :  labour,  $10.90  ;  material,  $17.66    

Cowan,  John,  Chemical  Co.,  Montreal:  5.25  t.  calcium  chloride.  $423.15;  freight, 
$36.24    

Eaton.  G.  L.,  Co. :  2.475  t    nut  coal,  $36.94  ;  2.1  t.  coke,  $28.65    

Hamilton  Cataract  Power,  Light  &  Traction  Co.,  light  and  power  supplied  12 
m.  to  Mar.  22 

Hamilton,  Grimsby  and  Beamsville  Electric  Ry.  Co.:  2  t.  salt,  $150;  cost  of  main- 
taining switch  in  warehouse,  labour,  $31.54,  material,  $93.23    

Mahony.    J.,    Hamilton,    filling    ice   chamber,    1921    

Marsh,  D.  :  300  ft.  spruce  flooring,  $24  ;  sundries,  $1.54   

Metal    Craft    Co..    20    trucks    at    $33.35     

Verret,  Stewart  &  Co.,  Montreal:  68.6  t.  crushed  rock  salt  at  $6;  freight,  dutv, 
etc.,   $483.91    

Wray.  Jas.  A.,  electrical  repairs,  $32.81  ;  accounts  under  $25   (8),  $91.13 

Express  charges,   $31.67  ;   telegrams,   $38.21    


cts. 


4,497  03 

2,473  30 

2,594  32 

2,711  60 

2,711    60 

1,086   22 

300   00 

2,583   29 

575   07 

4,118   73 

3,072  69 

565  33 

15,685  83 

9  86 

44.096   59 


5.976 

44 

42 

75 

55 

49 

75 

35 

345 

85 

25 

12 

475 

00 

28 

56 

459 

39 

65 

59 

362   86 


274 

77 

3,400 

00 

25 

54 

667 

00 

895 

51 

123 

94 

69 

88 

13,b69   04 


Creamery  Bonuses — Boni  avx  crimeries  (flOO  each) 

Quebec:  Adstock.  Beam.  Berthier.  HTishop's  Crossing.  Causapscal,  Rimouski, 
Riviere  Bois  Clair.  Ste.  Emelie,  St.  Gervais,  St.  Louis  du  Ha  Ha,  St.  Samuel 
de    Gayhurst.    St.    Sebristien    de    Beauce.    Vercheres 1.300   00 

Saskatchewan  :    Carlyle.    Carnduff 200   00 


1.500   00 


Finch   Creamery — Cremerie  de   Finch 

Salaries  and  expenses  of  officials — 

Baxter.   R.   M. :  creamery  manager.   12   m.   to  Mar.   31   at   $1,440.  arrears.   $140. 

bonus.    $348.    expenses.    $313.15 2,241   15 

Carr,   Hugh,  asst.  dairyman.  April   1-30  at   $840.   bonus,   $21 91   00 

Carried    forward     2.332   15 

1— '2iA 


A_20  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.    1922 

Dairying   Industries — Continued — Industries    laitieres — Suite  $         cts. 

Brought    forward     2,332   15 

Finch  Creamery — Concluded — Cremerie  de  Finch — Fin 

Salaries  and  expenses  of  officials — Concluded 

Carr,  J.  W.,  secretary  and  salesman,   12   m.   to  Mar.   31,   $200,  expenses.   $34..  234   00 

McQuaig,  Clare,  dairyman,   12  m.  to  Mar.   31  at  $900,  bonus,  $420 1,320   00 

Ostler,   C.  J.,  dairyman,    104   d.    to   Aug.    31   at    $3.50,    Sept.  and   Oct.    at   $840, 

bonus,    $42 546   00 

Bell   Telephone   Co.  :    exchange   service    12    m.    to    Mar.    31,    $24.20 ;    1.   d.    messages. 

$28.90 53   10 

Canadian  Fairbanks-Morse  Co.,  Montreal :  balata  belting,  19J  ft.  4-in.,  $19.50,  38 
ft.    5-in.,    $47.50,    19    ft.    6-in.,    $33.35;    sundry    supplies,    $21.59 

Canadian  Import  Co.,   Montreal:   51.8   t.   steam  coal  at   $9.70;   less   freight,   $48.69. 

Collins,    Chas.   H.,    Toronto,    1    811-P   Toledo    automatic    scale 

De  Laval  Co.,  Peterborough:  1  12  h.  p.  Whitelaw  engine,  $353.50;  25  8-gal.  milk 
cans,  $168.75  ;  196  56-lb.  butter  boxes,  $94.08  ;  1  pump,  $50  ;  repairs  to 
separator,    $44.51;    sundry    supplies.    $30.55 

Duval,  J.   &   Son,   Newington,   Ont.,   1,200   cheese  boxes  at   35c 

Heney,  John  &  Son,   Ottawa,   59.8   t.  steam  coal  at  $8.90 

Lawrence    Dairy    Supply    Co.,    Ottawa,    sundry    supplies 

Milross,  Miles,  Farran's  Point,  Ont.,  8 J  cords  wood  at  $3 

McColl  Bros.,  Montreal :   50  gal.  separator  oil  at  65c.  ;   sundries,   $16.25    

McKinley  &  Northwood,   Ottawa:   42  ft.   l-in.   rubber  hose,   $24.36;  sundries,   $28.46. 

MacLean,  H.  K.  &  Son,  hardware,  $66.17  ;  McNaughton,  D.  A.,  auditing  books,  $25. 

Richardson,  C.  &  Co.,  St.  Mary's,  Ont.:  cheese  vat,  $190;  4-paddle  agitator,  $55; 
12     Stilton    hoops,     $46.20  ;     sundries,     $3.95 

Thompson   &   Norris   Co.,    Montreal:    294    cheese   boxes,    $83.19;    sundries,    $2 

Sundry  labour:  Forsyth,  J.  D.,  $59.50:  Forsyth,  W.  A.,  $26;  Killaran,  J.  W.,  $30; 
MacDougall,    Alex.,     $125;    McMonagle,     H.,     $351.30 

Payments   under    $25    (6) 


121 

94 

453 

77 

360 

00 

741 

39 

420 

00 

532 

22 

87 

60 

25 

50 

48 

75 

52 

82 

91 

17 

295 

15 

85 

19 

591 

80 

46 

02 

8,438   57 
Less — Manufacturing    charges 9,121   44 


Credit    balance 682  87 


Extension  of  Markets — Developpement  des  marches 

Salaries   and   expenses  of   officials — 

Boulais,    A.,    Montreal,    cargo    inspector:    8    m.    to    Dec.    31    at    $1,500;    living 

allowance,   245   d.   at   $1.50  ;    bonus,   $160 1.527   50 

Gabler,   P.   J..   Liverpool.   Eng.,   cargo   inspector:    12    m.    to   Mar.    31    at    $1,500; 

living    allowance,    $547.50  ;    arrears,    $1,036.75  :    bonus,    $239.99  ;    expenses, 

$156.08  ;    refunded   to  Casual  Revenue,    $73.45 3,553   77 

Griffith,   A.   E.,    London,   Eng.,    cargo   inspector:    12    m.    to    Mar.    31    at    $1,500; 

living   allowance,    $547.50  ;    arrears,    $671.73  ;    expenses,    $418.01  ;    overpaid 

bonus,    $6.06 3,143   81 

Harmer,   E.    J.,   Montreal,    cargo   inspector:    8    m.   to   Dec.    31   at   $1,500;    living 

allowance,    $367.50;   bonus,    $160;    expenses,    $50.35 1,577   85 

Hibbard,    W.    P.,    Montreal,    cargo    inspector:    12    m.    to    Mar.    31    at    $1,500; 

living    allowance,    $547.50;    bonus,     $240;    expenses,     $329.08 2,616   58 

Johnson,   W.   E.,   Halifax,    cargo    inspector,    12   m.    (less    20   d.)    to   Mar.    31    at 

$1,500;   living  allowance,   $519;   arrears,    $849;   bonus,   $226.76 3,011    96 

Macfarlane,  Wm.,  Montreal,  cargo  inspector:  April  1  to  Sept.  15    (less  7 J  d. )  at 

$1,500;    bonus,    $44.63 700    88 

Manson,     J.    M.,    Glasgow,     Scotland,     cargo    inspector:     12     m.     to     Mar.     31, 

at    $1,500;    living   allowance.    $547.50:    arrears,    $1,014.85;    bonus,    $239.99; 

expenses,    $297.14;    refunded    to    Casual    Revenue,    $73.45 3,672   93 

McDonald,    M.    J.,    Montreal,    cargo    inspector:    May    1    to    Dec.    24    at    $1,500; 

living   allowance,    $321;    bonus,    $155.48..     ..     '. 1,448   25 

O'Connell,  B.  J.,   Montreal,   cargo  inspector:    8   m.   to  Dec.   31   at   $1,500;   living 

allowance,   $367.50;  bonus,   $160;   expenses,    $50.35 1,577   85 

Shallis,    H.    E.,    Bristol,    Eng.,    cargo    inspector:    12    m.    to    Mar.    31    at    $1,500: 

living    allowance,    $547.50;     arrears,    $800.68;    bonus,     $239.98;     expenses, 

$227.04 3,315   76 

Spencer,   R.   P.,   Montreal,  cargo  inspector:   May  1   to  Dec.   31    (less   9   d.)    at 

$1,500;    living   allowance,    $307.50;    bonus,    $154.19;    expenses,    $92.14    ....  1.517   54 

Bell   Telephone    Co.,    Montreal:    exchange    service,    12    m.    to    Mar.    31,    $79.26;    l.d. 

messages,    $80.15 159   41 

Accounts  under   $25 9   69 

27,833   78 


AdRICll/nRE   DKI'AirrMK'ST:  EXPENDITURE  A— 21 

SESSIONAL    PAPER  No.    1 

Dairying    Industries — Concluded — Indnsiries    laitieres — Pin  $         cts. 

Refrigeration   nn   Cars — R^frivrration  snr  vjnyoiis 

Payments  of  icing  charges  and  difference  between  earnings  and  guarantee,  season 
1920,  Canada  Gulf  and  Terminal  Ry.  Co.:  $384.62;  Canadian  Government  Rys., 
$2,194.19  ;  Canadian  National  Rys.,  $4,562.21  ;  Canadian  Pacific  Ry.  Co., 
$8,267.57  ;  Central  Vermont  Ry.  Co..  $845.08  ;  Dominion  Atlantic  Ry.  Co., 
$285.09;  Grand  Trunk  Ry.  Co..  $7,604.22;  Quebec  Central  Ry.  Co.,  $151.86; 
Quebec.  Montreal  and  Southern  Ry.,  $671.94  ;  Quebec  Oriental  Ry  Co.,  $265.42  ; 
Temiscouata    Ry.     Co.,     $144 25,376   20 


Destructive  Insect  and  Pest  Act 
Loi  concernant  la  destruction   des  insectes  uuisibles   et  autres   fleaux 

Salaries   and   expenses   of   officials — Appuintements    et    depenses   des   fonctionnaires 

Arnason.  J.  S. :  jr.  entomologist,  4  m.  to  Aug.  31  at  $1,260;  expen.ses,  $76.35 

Bailey,    D.    L. :    asst.    plant   pathologist,   April    1-Oct.    19    at   $1,600;    bonus,    $39.68; 

expenses,     $386.81.. 

Baird.   A.   B. :   asst.   entomologist,   April   1-Oct.    17   at   $2,040;   arrears,   $420;    bonus, 

$130.97;    expenses,    $8*4.69;    overpaid    bonus,    $6.54 

Baird.  F.   F. :   inspector  of  insect  pests,   April  l-JO,   $720;   bonus.    $12.50;   expenses. 

$34.95 

Baribeau.   B.  :   plant   disease   investigator,   April   1-Jan.    5,   at   $1,080;   arrears,    .?80  ; 

bonus.   $146.58;  expenses,   $1,018.88 

Beattie,  G.   R. :   29  d.   to   Nov.   12   at  $4;   expenses,   $105.30 

Beaulne,  J.  I.:  inspector  of  insect  pests,  12  m.  to  Mar.  31  at  $1,140;  arrears.   $80; 

bonus.    $420;    expenses,    $160.75 

Bissonnette,  R.  N. :  experimental  farm  asst.,  May  8-Sept.  17  at  $960;  bonus,  $54.25  ; 

expenses,    $155.20 

Brown,  A.  A.:  asst.  plant  pathologist,  J2  m.   to  Mar.   31   at  $1,500;   arrears,    $140; 

bonus.    $348  ;    expenses,    $737.90 

Brown,  P.  C. :   15  d.   to  Oct.   23   at  $4  ;   expenses,  $62.35 

Cameron,  A.  E. :  entomologist,  6  m.  to  Sept.  30  at  $2,520;  arrears,   $469.17;   bonus, 

$120  ;     expenses,     $268.83 

Conners,  I.  L. :  plant  pathologist.  May  11-Mar.  31    (less  15  d.)  at  $2,040;  expenses, 

$627  :    less    shortpaid,     $6.97 

Couture,   G. :   plant   disease   investigator.    May   7-Oct.    19    at    $1,080 ;    bonus,    $86.71  ; 

expen.ses,     $740.03     

Crawford,    A.    M.  :    jr.    entomologist.    May    1-Sept.     17    at    $1,260;    bonus,     $60.75; 

expenses,    $39.05 

Crawford,  J.  W.  ;  19  d.  to  Nov.  8  at  $4  ;  expenses,   $45.05 

Crawford,   K.  G. :   13i   d.  to  Nov.   9   at  $4  ;  expenses,   $45    .  .  .  .^ 

Criddle,   N. :    entomologist,    12    m.    to    Mar.    31    at    $2,520;    arrears,    $650;    expenses, 

$504.05 

Crosbie.   H.  W. :  experimental  farm  asst..   May  15-Sept.   27  at   $960;   bonus,   $82.19; 

expenses,    $177.30  ;    overpaid   bonus,    $1.95 

Cunningham,  G.   C. :  plant  pathologist,   12   m.  to  Mar.    31   at   $2,280;   arrears,   $160; 

bonus,    $240  ;    expenses,    $550.79 

Curran,    C.    H. :    jr.    entomologist,    April    1-Aug.    10    at    $1,500;    arrears,    $288.33; 

bonus,    $125.36;    expenses,    $139.30;    overpaid,    salary,    $33.57,    bonus,    $17.28.. 

Dalling,  D. :  jr.  clerk-stenographer,  12  m.  to  Mar.  31   at  $600;  bonus,  $252 

Deness,   A.:   jr.   clerk-stenographer,    12   m.   to   Mar.    31    at   $600;    bonus,    $150 

Donat,   P.   E. :   inspector  of   insect  pests,   April   5-May    2   at   $900  ;   May   3-Oct.    6   at 

$960;    Dec.    1-Mar.    3    at    $900;    bonus,    $179.47;    expenses,    $399.60 

Downes.  W. :   6  m.  at   $1,500;   6  m.  to  Mar.   31  at   $1,560;   arrears.   $198.33;  bonus. 

$336;    express,    $496.24;    overpaid    bonus,    $12 

Dunn,  M.   B.  :    insect   and   plant   disease   investigator,   10   m.   to   Mar.    31    at    $1,920; 

arrears,  $544.27;  bonus,  $210;  expenses.   $564.85;   refunded  to  Casual  Revenue, 

$S.34  ;    less    underpaid   bonus.    $7    

Durling.  V.  B. :  jr.  entomologist,  12  m.  to  Mar.  31  at  $1,500;  arrears,   $8.39:   bonus, 

$348  ;     expenses.     $438.70 

Dustan.    A.   G. :     asst.   entomologist,    12    m.    to    Mar.    31    at    $2,040;     arrears,    $670; 

expenses,    $261.30 

Finnamore,  A.:   inspector  of  insect  pests,   11    m.  to   Mar.   31   at   $900;   arrears,   $4S  ; 

bonus,    $385  :    expenses,    $562 

Fleming,  H.  S. :  clerk.   12  m.   to  Mar.    31    (less   3i    d.)    at   $1,080;   arrears,   $369.80; 

bonus,    $190;    expenses,    $191.90 

Flock,    J.    A.:    jr.    entomologi.st,    April    14-Aug.    4     (less    1    d.)     at    $1,3.S0  ;    bonus, 

$40.29  ;     expenses,     $56.36 

Carried    forward     


496 

35 

1,308 

18 

2,525 

42 

107 

45 

2,069 
221 

96 
30 

1,800 

75 

556 

71 

2,725 
122 

90 
35 

2,118 

00 

2,352 

93 

1,314 

48 

572 

121 

99 

30 
05 
00 

3,674 

05 

617 

31 

3,230 

79 

1,144 
852 
750 

16 
00 
00 

1.291 

48 

2,572 

57 

2.920 

46 

2.295 

09 

2.971 

30 

1,820 

00 

1.820 

46 

517 

94 

44.989 

74 

592 
245 

13 
50 

3,811 
168 

92 
40 

595 

45 

3,202 

50 

2,317 

76 

537 

10 

1,976 

58 

345 

50 

593 
383 

14 
52 

A— 22  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12   GEORGE  V,  A.    1922 

Destructive  Insect  and  Pest  Act— Continued  $         cts. 

Loi  concernant  la  destruction  des  insectes  nuisibles  et  autres   fleaux 

— Suite 

Brought     forward     44,989   74 

{Salaries  and  expenses  of  officials — Continued — Appointements  et  depenses  des  fonc- 

tionnaires — 'Continued 

Forbes,   J.   C. :   plant  disease  investigator,  June   5-Oct.    4    at   ?1,080  ;   bonus,    ?63.S9  ; 

expenses,    $168.63 

Fowler,  W.  A.  :  inspector  of  insect  pests,  31  d.  to  Oct.   26  at  ?4  ;   expenses,   $121.50 
Fraser,  "W.  p.  :  plant  pathologist,  12  m.  to  Mar.  31  at  $2,640  ;  arrears,  $140  ;  bonus, 

$240  ;   expenses.    $791.92 

Galbraith,   A.:   nursery  stock  fumigator,  April    1-May   22   at   $960;   bonus,    $31.63.. 
Garlick,  W.  G. :  jr.  entomologist,  Dec.  7-Mar.  31  at  $1,500;  bonus,  $32.35;  expenses, 

$87.30 

Gilliatt.   F.   C.  :  jr.   entomologist,   12  m.   to  Mar.   31    at  $1,560;   arrears,   $300;  bonus, 

$324;    expenses,    $1,018.50 

Glendenning,    R.  :    jr.    entomologist,    April    26-Mar     31    at    $1,500;    bonus,    $323.83; 

expenses,     $598.10     

Goold,   H.    E.  :    nursery  stock  fumigator.   Mar.    15-May   22   at   $900;    Oct.    7-Dec.    10 

and   Mar.    15-31  at  $960;   bonus,    $153.57 

Gorham.  R.  P.:  asst.  entomologist,  April  1-Sept.  30  and  Dec.   31-Mar.  31  at  $1,920; 

arrears,    $295  ;    bonus,    $189.67  ;    express,    $46.75 

Graham,  F.  G. :  nursery  stock  fumigator,  Sept.  27-Dec.  10  and  Mar.   15-31  at  $960; 

bonus,    $105.17 

Groh,    H. :    plant    disease    investigator,    Oct.    11-Dec.    23    at    $1,080;    bonus,    $38.71; 

expenses,    $336.60 

Hammond,  G.  H. :  experimental  farm  asst.,  June  2-Oct.   2  at  $960;   bonus,   $61.03.. 
Hawkins,  R.  S. :  experimental  farm  asst.,  June  1-Sept.    17  at   $960;   bonus,   $44.58; 

expenses,    $49.45 379   36 

Ha,yes,  W.  H.  :  plant  disease  investigator,   10  m.  to  Jan.  31  at  $1,200;  bonus,  $330; 

expenses,    $736.11 2,066  11 

Healey,  A.   C. :   clerk-stenographer,  May  15-Oct.   31    at  $960;   bonus,    $102.64.. 546   51 

Hearle,  E. :  asst.  entomologist,  12  m.  to  Mar.  31  at   $1,920;  arrears,  $10.33;"  bonus, 

$252  ;     expenses,     $1,023.32 3,205   65 

Hetherington,   S.   J. :  plant  disease  investigator,  May   26-Sept.    25   at  $1,080  ;   bonus, 

$64.43;    expenses,    $281.30;    overpaid    bonus,    $2.67 710   81 

Hockey,  J.  F. :  plant  disease  investigator,  June  1-Oct  .1  at  $1,080;  bonus,   $141.13; 

expenses,    $801.75 1,305   78 

Hopping,    R. :    entomologist,    9    m.    at   $2,400,    3    m.   to   Mar.    31   at    $2,520 ;    arrears, 

$54.67;    bonus,     $240;    expenses,     $1,016.64 3,74131 

Hudson,    H.    F.,    asst.    entomologist,    12    m.    to    Mar.    31    at    $2,040,    arrears,    $420  ; 

bonus,    $240,   expenses,   $398.60 3,098   60 

Hutchings,    C.    B.,    asst.    entomologist,    12    m.    to    Mar.    31   at    $2,040,    arrears,    $520, 

bonus,     $240 * 2,800    00 

Keenan,    W.    N.,    asst.    entomologist,    12    m.    to    Mar.    1    at    $2,040,    arrears,    $670, 

bonus,    $240,    expenses,    $860.30 3,810   30 

Kelsall,    A.,    asst.    entomologist,     April     28-Mar.     31     at    $1,920,    arrears,     $390.06, 

expenses,    $731.81 2,897   87 

Leith,   A.   K.,   nursery  stock  fumigator,   April   1-May   22,   Oct.    7-Dec.    10,   and   Mar. 

15-31     at     $1,200,     bonus,     $144.77 583   48 

Longley,   R.    S.,   inspector   of   insect  pests,   June   8-Sept.    23   at   $900,   bonus,    $74.20, 

expenses,    $206.10 545   30 

Macara,    J.    L.    M.,    plant    disease   investigator.    May    15-Sept.    28    at    $1,080,    bonus, 

$71.70  ;    expenses,     $565.15 1,040   20 

Madden,    G.   O.,    asst.    plant   pathologist,    12    m.    to   Mar.    31    (less    4    d.)    at    $1,500, 

bonus,    $344,   expenses,   $302.36 2,128   51 

Major,  T.   G.,   plant  disease   investigator,   June   7-Sept.   25   at   $1,080,   bonus,   $58.13, 

expenses,    $502.15 887   28 

Manlev.    G.,    nursery    stock    fumigator,    April    1-May    22    and    Oct.    1-Mar.    31    at 

$1,200,     bonus,     $254.42 1,025   39 

McAndrews,    A.    H.,    experimental    farm   asst.,    10    m.    to    Mar.    31    at    $960,    bonus, 

$185,     expenses,     $355.81 1,340   81 

McCarron,    Miss   G.    E.,    arrears    1919-20 270   00 

McCallum,    A.    W.,    expenses 124   85 

McCulloch,   W.   K.,  plant  disease  investigator,    12   m.   to   Mar.    31   at   $1,200,   bonus, 

$162.     expenses.     $782.22 2,144   22 

McCurry,  J.  B. :  asst.  plant  pathologist,  7   m.  at  $1,600  ;   plant  pathologist.   5   m.  to 

Mar.    31    at    $2,040,    bonus,    $42,    expenses,    $784.54 2.609   85 

McFarlane.    G.    M.,    jr.    entomologist,    5    m.    to    Sept.    30    at    $1,200,    bonus,    $67.50, 

expenses,    $148.20 740   70 

MacFarlane,   J.    D.    B.,   experimental   farm   asst.,   May    25-Sept.    12   at   $960,   bonus, 

$67.04,    expenses,     $101.15 ' 458   25 


Carried    forward     98,220   38 


AGRICULTURE  DEPARTMENT:  EXPENDITURE 

SESSIONAL   PAPER  No.    1 


Destructive  Insect  and  Pest  Act — Coiilinuod 
Lioi  concernaut  la  destruction   des  insectes  nuisibles  et   autres   fleanx 


A— 23 


Brought    forward 


98,220   38 


Salaries  and  expenses  of  officials — Continued — Appoint cinents  et  depenses  des  fonc- 

tionnaires — Continued 

MacLarty,  H.  R.,  plant  disease  investigator,  May  15-Sept.  3  at  $1,080,  bonus,  $58.37. 
McLeod,  H.  S.,  plant  disease  investigator,  July  3-Mar.  31  at  $1,080,  bonus,  $142.97, 

expenses,    $930.18 

McNair,   M.,  jr.  clerk-stenographer,   9   m.  at  $600,  clerk-stenographer,   3   m.   to  Mar. 

31    at    $960,    bonus,    $244. .50 

Newton.    M.,    asst.    plant    pathologist,    July    23-Jan.     5    at    $1,440,    bonus,     $46.34, 

expenses,    $322.37 

Odell,  W.  S.,  plant  disease  investigator.   May  27-Mar.   31   at  $1,080,   bonus,   $162.58, 

expenses,    $224.10 

Oliver,  J.  R.,  jr.  clerk-stenographer  (part  time),  12  m.  to  Mar.  31  at  $6  per  wk. 
Partridge,    G.,    asst.    plant    pathologist,    12    m.    to    Mar.    31    at    $1,620,    arrears,    $60, 

bonus,    $324,    expenses,     $795.04 

Partridge,    S.    C,    plant    disease    investigator,    Oct.    8-Jan.    7    at    $1,080,    expenses, 

$493.65 

Patterson,   F.   A.,   plant  disease   investigator,   May   18-July   9    (less   6  d.)    at   $1,080, 

bonus,    $24.67,    expenses,    $50.75 

Payne,   S.    H.,   jr.   entomologist,    12   m.    to  Mar.    31  -at   $1,560,   arrears,   $350,   bonus, 

$324,    -expenses.     $547.44 

Pearson,    H.    W.,   plant   disease    investigator,   July    8-Jan.    7    (less   9    d.)    at    $1,080, 

bonus,     $199.50,    expenses.     $1,104.44 

Peppin,   S.  G.,  asst.  plant  disease  pathologist,   12  m.   to  Mar.   31  at   $1,620,  ■arrears, 

$60,    bonus,     $324,     expenses,     $577.84 

Petch.    C.    E.,    entomologist,    12    m.    to    Mar.    31    at    $2,520,    arrears,    $800,    bonus, 

$240.    expenses,    $260.04 

Presley,    H.,    plant    disease    investigator,    Oct.    27-Jan.    26    at    $1,080,    bonus,    $48, 

expenses,    $391.50.    overpaid    bonus,    $1.03 

Pulling.   A.   V.    S.,   entomologist,    May    15-Sept.    15    at    $540,    (part    time),   expenses, 

$36.26     

Rankin,    W.    H.,    plant    pathologist,    9    m.    at    $2,200,    3    m.    to    Mar.    31    at    $2,280, 

bonus.     $240.     expenses.     $638.82 

Richardson,    J.    K.,    plant    disease    investigator,    June    1-Sept.    18    at    $1,080,    bonus, 

$57.60.    expenses,    $329.35 

Robertson,  H.  A.,  jr.  entomologist,  May  15-Sept.  30  at  $1,260,  expenses,  $41.15.. 
Robinson,  W.,   jr.   entomologist,    12   m.   to   Mar.   31   at   $1,500,   arrears,    $200,   bonus, 

$348,    expenses,    $157.30 

R'>?s.  "W.  A.,  entomologist,   12  m.   to  Mar.   31  at  $2,520,  arrears,   $750,  bonus,   $210, 

expenses,    $531.63 

Hunciman,  M..  jr.  clerk-stenographer,  June  15-Mar.  31  at  $600,  bonus,  $200.20... 
Sanders,    G.    E..    entomologist.    12    m.    to   Mar.    ?1    at   $2,520,   arrears,    $500,    bonus, 

$240,     expenses.     $1,502.11 

Scott.    H.    A.,   plant   disease   investigator.   May   5-Sept.    23   at    $1,080,   bonus,    $73.66, 

expenses,    $814.35 

Seamans,    H.    L..    entomologist.    Mar.    30-31    at    $2,400,    bonus,    $1.29 

Simmonds,    P.    M..    plant    disease   investigi^or,    May    27-Sept.    30    at    $1,080.    bonus. 

$66.58.    expenses.    $394.95 

Simpson.  L.  J.,  jr.   entomologist,   12  rh.  to  Mar.   31  at   $1,500.  arrears,   $520,  bonus, 

$102,    expenses,    $800.58 

Smart,    J.    B,    May    25-Sept.    18    at    $1,080,    bonus,    $61.21,    expenses.    $537.27 

Smith,   G.,   caretaker    (part  time).   10   m.   at    $180,    2   m.    to   Mar.    31  at   $240 

Strickland,  E.  H.,  entomologist,  12  m.  to  Mar.  31  at  $2,520,  arrears,  $350,  expenses, 

$1.194.78 

Tardiff.    A.    T..    asst.   plant   pathologist.    12    m.    to    Mar.    31   at    $1,620.    arrears.    $60, 

bonus.     $324.     expenses,     $1,720.94 

Thompson,   C,   20   d.   to   Oct.    23   at   $4,   expenses,    $102.80 

Tothill.    J.    D..    entomologist.    12    m.    to    Mar.    31    at    $2,520,    arrears,    $500,    bonus, 

$240,    expenses,    $1,197.75 

Treherne,    R.    C,    entomologist,    12    m.    to   Mar.    31    at    $2,520,   arrears,    $500.    bonus. 

$240.    expenses.     $1.074.94 

Tucker.    J.,    plant    disease    investigator.    May    3-Mar.    31    at    $1,080,    bonus,    $174.97, 

expenses.     $1,518.71 

Venables.    E.    P.,   jr.    entomologist,    12    m.    to   Mar.    31    at    $1,500,    arrears,    $147.17. 

bonus.     $348,    expenses.    $235.35 

Vroom,   P.   N.  jr.   entomologist,   12   m.   to  Mar.   31   at   $1,500,   arrears.   $400.   bonus. 

$102,    expenses,     $960.69 


386 

72 

1,877 

34 

934 

50 

1.022 

90 

1.301 

19 

312 

83 

2,799 

09 

763 

64 

214 

19 

2,781 

44 

1,816 

94 

2,581 

84 

3,820 

04 

710 

52 

218 

44 

3. 098 

78 

710 

93 

518 

73 

2,205  28 

4.041  63 

676  86 

4.762  11 

1.305  39 

14  19 

836  04 

2,922  58 

942  80 

190  00 

4.064  78 

3.724  94 

182  80 

4,457  75 

4,334  94 

2,677  87 

2,230  52 

2,962  66 


Carried    forward 


166,623   60 


A— 24 


AUDITOR  GEXERAU.s  REPORT,  1920-1921 


12   GEORGE  V,  A.    1922 


Destructive  Insect  and  Pest  Act — Continued 
Loi  concernaut  la  destruction   des  insectes  nnisiblcs  et  antres  fleaux 


Brought    forward 


166,623   60 


Salaries  and  expenses  of  officials — Concluded — Ai)2}oi>ite7nents  et  defenses  des  fonc- 

tionnaires — Fin 

Waddington,  T.   R.,   nursery   stock   fumigator,   April   1-May   22,   Oct.    7-Dec.    10  and 

Mar.    15-31    at    $1,200,    bonus,    ?144.76 583   47 

Walker,  G.  P.,  jr.  entomologist,  April  17-Mar.  31  at  $1,560,  arrears,  $373.62,  bonus, 

$68.80,    expenses,    $519.31,    overpayment   salary,    $23.06,    bonus,    $5 2,479   46 

Waters.   W..   nursery  stock   fumigator,   April   1-May   22   at   $900,   Oct.    15-Dec.    31   at 

§960,    Mar.    1-31    at    $900,    bonus,    $184.03 591   12 

Wilcox,    E.   P.,  plant  disease   investigator.   May   1-Oct.    29   at   $1,0S0,   bonus,   $95.50, 

expenses,    $956.67 1,586   36 

Yerxa,   G.,  jr.   clerk-stenographer,   12   m.   to  Mar.    31   at   $600,   bonus,    $420 1,020   00 

General — General  ($11,^03.82) 


Annapolis  Royal,  town,  N.S. :   electric  light,   13   m.,    $52.48;   water  rates.   $8    60   48 

Atherton,   B.,   Fredericton,    X.B.,   1   canoe - 50   00 

Becker  &  Yates,  Lethbridge,  painting  outbuilding 43   00 

Bell  Telephone  Co. :    Ottawa  1.  d.  messages,   $2.10  ;    Strathroy  exchange  service,   12 

m.,  $21.75,  1.  d.  messages,  90c.  ;  Vineland,  exchange  service,  $16.52  ;  overpay- 
ment,  $4.13 45   40 

Bird   &   Barker.    Riley   Brook,   X.B. :    flour.    2   brl.,    $37,    90    lb.    $7.73  ;    31J    lb.    pork, 

$17.19:    23   Ih.  tea,    $17.10;    2   brl.   potatoes.   $16.50;    25   lb.   butter,   $16.25;     23 

doz.  eggs,  $13.80;    1  bag  beans,  $12;    hauling  goods,  $22.40;    sundries,  $146.77.  306   74 

Cameron,  E.   E.,  Fredericton,  N.B.,    1   oak  desk 52   00 

Canada  Paint  Co.,  Montreal:    200  lb.  arsenate  of  lime,  $50.50  ;    175  lb.  dry  bordeaux, 

$26.25:     express,    $18.72... ■ 95   47 

Canadian   Industrial   Alcohol   Co.,   Montreal:     1    keg   ethyl    alcohol,    $53.55;     excise 

tax,  $34 87   55 

Canadian  Pacific  Railway  Co.,   Montreal :    rent  of  four   sites,    fumigation   stations, 

$38  ;    repairing  and  painting  fumigation  plant,  labour,  $40.15  ;    material,  $43.36.  121   51 

Capital  Garage,  Fredericton,  sundry  motor  supplies 30   54 

Chappell  Bros.,  Vancouver,   1  canoe 65   00 

Chestnut,  R.  &  Sons.  Fredericton,  sundry  hardware 114   22 

Clark.  J.  &  Son,  Fredericton:    labour,  52  J  h.  at  $1;    sundry  motor  supplies,  $26.55.  78   80 

Coates,  A.  &  Sons,  Burlington,  Ont.,   1  10-ft.  x  16-ft.  garage 150   00 

Coleman,  G.  W.,  Hatzic,  B.  C,  rental  of  house,  3  m.  at  $10 30   00 

Crown  Oil  Refining  Co.,  Hamilton  :    1  brl.  motor  oil,  $24.70  ;    1  brl.,  $5 29   70 

Dayton,  W.    B.,    Fredericton,   kalsoming   laboratory 75   00 

Dominion  Motor  Car  Co.,   Saskatoon,  Ford  parts 51   00 

Dominion    Rubber    System     (Quebec),     Ltd.:      casings,     5     30x3^     $81.38,     3     28x3 

$40.68;    9    inner    tubes,    $19.15     141    21 

Dust  Sprayer  Mfg.   Co.,  Kansas  City,  Mo.:    1  duster,   $116;    express,   $38.97 154   97 

Edwards  Coal   Co.,  Annapolis  Royal,  N.S.,   9.04   t.  coal  at  $20    180  80 

Eimer  &  Amend,   New   York,   sundry  drugs    75   50 

Farmers'  Telephone  Co.,  Hemmingford,  Que.:    telephone  serA'ices,  12  m.  to  Mar.  31, 

$25.25;    1.   d.   messages,    $6.30 31   55 

Firlotto,    P.    E.,    Five    Fingers,    X.B. :     groceries,    $52.69;     board    of    men,    $41.25; 

sundries,    $28 121   94 

Ford  Garage,  Lethbridge,  Alta  :    storage  of  car,  5  m.  at  $6  ;    sundry  auto  supplies, 

$80.80 -110.80 

Friend  Mfg.   Co.,   Gasport,  X.Y.,  sundry  machine  parts 25   20 

General   Supply  Co.:    3   cylinders,   $106.05;    293   lb.   chlorine,   $59.19 165   24 

Gertridge,  P.  J.,  Gaspereau,  N.S.,  875  apple  trees  at  10c 87   50 

Gilchrist,  R.  &  Co.,  Xew  York  :   1.400   lb.   talc,   $28  ;  freight.   $5.83    33   53 

Grand   Trunk   Railway    System.    Montreal,    rental    of    site    for    fumigating    station, 

Xiagara   Falls,    12  m 30   00 

Greening  Wire  Co.,  B.,  Hamilton,  552  sa-  ft.  rustless  screen  cloth  at  16c 88   32 

Hick-Sehl  Hardware  Co.    Lethbridge,   Alta:    20  rds.   fence,   $16;    sundry  hardware, 

$46.35 .- 62   35 

Hunt  &  MacDonald,   Fredericton,  X.B.,  sundry  drugs 68   60 

Imperial  Oil,  Ltd.,  St.  John:    70  gal.  gasoline,  $30.40;    sundries,  $9.98;    oven^ayment, 

$2.20 42  58 

Johnston,   J.   &  Son,   St.  John,  painting  fumigation  building 85   00 

Kipp,  H.  M.  &  Co.,  Toronto,  sundry  motorcycle  accessories  and  repairs 160  16 

Carried    forward     176,035   67 


.1  CHIC  I  i/ii  1U-:  hi:i'.\  utmf.st:  expemhture 

SESSIONAL    PAPER   No.    1 


A— 25 


Destructive  Insect  and  Peat  Act— Concluded 
Loi  concernant  la  destrnction  des  insectes  niiisibles  et  autres  fleaux 


—Fin 


Hioii'ht     forward 


General — Concluded — G^niral — Fin 

Kitchen    Bros.,    Fredericton,    N.B.  :     119J    lb.    pork,    $74.85  ;     9fi    lb.    butter,    $73.92  ; 

42  cans  jam,  $48.24,  300  lb  susar,  $61.69  ;    6  cs.  condensed  milk,  $39.75  ;    4  cs. 

corned  beef,  $33.92;    65  lb.  dried  vegetables,  $28;    85  lb.  prunes,  $26.50;    3J  cs. 

peaches,    $25.71;     35   lb.    tea,    $21.65;     35   lb.   coffee,    $19.20;     2    cs.   corn    syrup, 

$20.40  ;     sundry    supplies,    $339.17 

Laurentian   Club,    Cue    Da    I'eche.    Que.:    wages   and    board,    4    guides,    2i    d.,    $65; 

boat  hire,  $6 

Lincoln  Motors,  St.  Catharines,  Ont. :    1  Ford  car,  $927.30  ;    1  tire,  $26.70  ;    sundries 

$44.50 

Lymans.    Ltd.,    Montreal :    sodium    cyanide,    $69.75  ;    sulphuric   acid,    $20.20  ;    sundry 

drugs.   $205.52    

Maritime    Telegraph    and    Telephone    Co.,    Annapolis,    N.S. :     exchange    service,    13 

m.  to  Mar.   31.   1921,   $35.75;    1.   d.  messages,    $66.85 ".  .  .  . 

.Morrow.  ,1.   A.   H..   Agassiz.    B.C.,   15   cd.   wood   at   $5 

Mover  &  Co..   A'ineland,   Ont.,   Ford   car  parts  and   repairs 

New    Brunswick    Telephone  Co.,    Fredericton  :     exchange    service,    7    m.,    $28  ;     I.    d. 

messages,  $34.40 

Niagara    Brand    Spray    Co.,    Burlington.    Ont.:    1.200    lb.    .sulphur,    $58.31;    300    lb. 

bordeaux    mixture,    $31.50  ;      sundries,    $103.74 

V.  &  M.  Garage.  Mission  City,  B.C.  :, overhauling  engine,  $23  ;  sundry  supplies,   $5.65. 

People's   Cash    Store,    Vineland,   Ont.,    sundry   hardware 

Phillips   &    Pringle,    Ltd.,    Fredericton,    N.B. :    156.5    gal.    gasoline.    $89.35;     32i    h. 

labour.    $32.50  ;    sundry  motor  supplies,   $87.29 

Portcou^   Bros,   Carlyle,    Sa.sk..   sundry   hardware 

Raymond    Bros.,    London,    Ont.,    rent    of    tent,    1    m 

Ristcen   Co.,   J.    C,    Fredericton,    N.B.,    sundry    lumber 

St.  John.  City,  rental  of  land  and  building.  Anchor  Line  wharf,   1  y 

St.  Thomas  Motor  Sales  Co..  St.  Thomas,  Ont. :    48  gal.  gasoline,  $23.90  ;    sundries, 

$44.75 

Sanders  &  Bell,  St.  Thomas.  Ont.,  sundry  lumber 

Topley  Co. :  23  doz.  plates.  $39.90  ;  photographic  supplies,   $40.35 

United   Fruit  Companies  of  Nova   Scotia.  Kentville.  N.S. :   525  lb.   arsenate  of  lime, 

$133  ;  3  t.  calcium  lime,  $101.40  ;  300  lb.  copper  sulphate,  $67.28  ;  800  lb    sulphur, 

$40.24  ;   2  t.  magnesium,   $87.60  ;  .sundry  fertilizers,   $56:63 

University  of  Saskatchewan,   Saskatoon :  building  material,    $472.71  ;    65   gal.   gaso- 
line.   $32.89;    sundries,    $9.81 

Van   Wart.   \V.    H..    Fredericton.,    sundry   groceries 

Vineland   Garage,   Vineland.    Ont.:    60   gal.    gasoline,    $25.20;    sundries.    $8.70 

Ward-Love  Pump  Corporation.  iRockford,  111.,  2  acetylene  gas  light  outfits.  .  .  . 
Watkins  Garage,  Vei-non,  B.C.:  180  gal.  gasoline,  $96.56;  sundry  supplies,  $159.20. 
Wawanesa.   Man.,  Garage  &  Machine  works,   1   set  shock  absorbers,   $22  ;  sundries, 

$15.30 

Webster,    A.    C.   Agassiz,    B.C..   sundry   motor   supplies 

Weddall,  J.   J.  &  Son.  Fredericton.   cotton,  cheese  cloth,  etc 

West,  H.  A.,  Annapolis  Royal,  N.S. :    6  gal.  white  paint,   $34.50;     50   ft.  hose,   $18; 

sundry    supplies,     $127.48 

Western    Canada    Hardware    Co.,    Lethbridge,    4 J    gal.    paint 

Wright.    J.,    Shannonvale,    N.B.,    canoe    and    paddles 

Payments   under   $25    (90) 

Services    of    inspectors,    etc.,    for    broken    periods 

Cartage,   $1,013.45;    express,    $488.36;   freight,    $4.27;   periodicals,    $7.20;    telegrams, 

$82.73 

King's  Printer 


Charged   as  follows  : — 

Destructive    Insect    and    Pest 

Vote     558      

Vote     363      


Act 


156.483  55 
12,766  14 
15,038    14 


$  cts. 


176,035    67 


813 

00 

71 

00 

998 

50 

295 

47 

102 

60 

75 

00 

163 

21 

62   40 


193 

'i'> 

28 

65 

39 

80 

209 

14 

41 

65 

35 

60 

29 

80 

50 

00 

68 

65 

29 

00 

80 

25 

486   15 

515  41 
48  72 
33  90 
76  00 

255   76 

37   30 
35   20 

32  05 

179   98 

25   83 

95   00 

821   69 

592  55 

1.596   01 

33  34 


184,287  83 


184,287   83 


A— 26 


AUDITOR  GEXERAUS  REPORT,  W20-1921 


12  GEORGE  V,  A.    1922 


JExperiniental   Farms — Stations   agronomiques  %         cts. 

S  urn  mary — Soyn  m  a  ire 

Central    Experimental    Farm,    Ottawa     (Page   A — 34)  $374,482   38 

Branch  Farms — 

Agassiz,     B.C (Page  A — 36)  55,210   29 

Brandon,    Man (Page  A — 37)  42,721    65 

Cap  Rouge,  Que (Page  A — 40)  70,292   81 

Charlottetown,     P.E.I (Page  A — 41)  36,132    92 

Fredericton,    N.B (Page  A — 43)  45,079   32 

Indian    Head,    Sask (Page  A — 44)  44,482   99 

Invermere,  .  B.C (Page  A — 45)  16,348   89 

Kapuskasing,    Ont (Page  A — 47)  56,771    20 

Kentville,    N.S - (Page  A— 49)  46,182   72 

Lacombe,     Alta     (Page  A — 50)  42.733   69 

La.    Ferme,    Que. (Page  A — 52)  53,794   41 

Lennoxville,    Que (Page  A — 53)  25,288   27 

Lethbridge.     Alta (  Page  A — 55)  44,932   11 

Morden,     Man (Page  A — 57)  22,542   24 

Xappan,    N.S f  Page  A — 58)  40,160   18 

Rosthern,    Sask (Page  A— 59)  30,730   91 

Scott,     Sask (Page  A— 60)  26,256   91 

Sidney,     B.C (Page  A— 61)  23,929   89 

Summerland,    B.C (Page  A — 63)  37,897   53 

Swift    Current     (Page  A— 63)  7,097   40 

Ste.    Anne   de   la    Pocatiere,    Que (Page  A — 65)  44,361   97 

New    Farms     (Page  A — 66)  20,010   2'6 

Illustration     Farm.s      (Page  A — 67)  31,484   12 

Production   and   sale   of   Canadian   tobacco    (Page  A — 68)  31,680    29 

1,270,605   32 
Charged  as  follows — 

Experimental    Farms     1,197,350   S8 

Swift    Current     Station     7,071    10 

Vote    558     14,942   09 

Vote    363     51,241    26  1,270,605   32 


Central  Experimental  Farm,  Otta'wa 
Ferme  experimentale  centrale,   Ottawa 

General — General    C'168,957.05) 

Adamson,    T.    J..    Rougemont,    Que. :    50    eggs    for   hatching 

Airth,   J.   M.,   Renfrew,   Ont.:    20   bush,   peas  at   $3;    10   bags   at   50c 

Allen,   H.    L.,   electrical   supplies 

Ardley  Bros.:  4.577  t.  straw'   $64.09;   1.785  bush,  oats,   $1,191.30;  1   t.  oyster  shell, 

$35  ;  freight,  $3.85  ;  sundry  supplies,  $562.30 

Baddon,  G.  C,  Toronto :  1  excavator,  $225  ;  1  spare  cutter,  $8 

Baird,   H.    C,    Son   &   Co.,    Parkhill,    Ont. :    5    scutching   drums,    $75  ;    sundry   repair 

parts,     $30 

Baird.    T.  :    overhauling    and    painting    car,    $165;    sundries,    $17.50 

Bangs,   C.W. :   4.355   t.  coal,   $63.50;   Barr  &   Sons,   London,   Eng.,   seeds,    $91.69.... 
Barrett    Bros.:    590    bags    cement,    $562.52;    1.5    t.    coal,    $19.25;    sundry    supplies, 

$11.90  ;  less  754  bags  returned,  $74 

Barton.   J..    220    loads   manure    at    40c 

Bate,  H.  N.,  &  Sons:   8  bags  sugar  at  $21.23;   1   t.  rock  salt,   $22;   sundries,   $9.16. 

Battery   and    Ignition    Service    Co.,    sundry   repairs 

Battle  Creek  Toasted  Corn  Flake  Co.,   London,  Ont.,   9,675  lb.  corn  feed 

Bayne,    T.,    rental    of    farm,    season    1920,    22    acres    at    $8.50 

Beattie,    T.    T.,    sundry    drugs 

Beatty  Bros.,   Fergus.   Ont.:    68   name  plates   for   stalls,    $52.03;    sundries,    $14.31.. 

Beaudon,  T.,  Broughton,  Que.,  1  bull 

Begg,  M..  Moose  Creek,  Ont. :   1  Ayrshire  cow 

Bell  Telephone  Co.,  long  distance  messages  12  m.  to  Mar.   31 

Berney   &    Black  :    repairing   sprayers,    $105  ;    sundries,    $26.50 r .  .  . 

Berney,   J.  N.,   automobile  parts  and   repairs 

Birkett,   T.   &   Son   Co.  :   roofing,    $85.25  ;    18    rolls   felt,    $32.04  :    18    rolls   paper,    $36  ; 

poultry  netting,  $67.25  ;  cook  pots,   $42.43  ;   200  ft.  hose,  $32  ;  sundries,   $333.13 
Blackburn,    A.,    1   horse,    $385;    Blatchford   Calf   Meal   Co..    577    lb.   fish   meal,    $30; 

200    lb.    hog    feed,     $9.60 

Booth,  J.    R. :    46.768   t.   straw  at   $6;    Brethour,   J.    E.   &   Nephews,   Burford,    Ont. 

6    brl.   molasses,    $79.94  ;    6   brl.,    $24 

Carried    forward     


30 

00 

65 

00 

81 

85 

1,856 

54 

233 

OO 

105 

00 

182 

50 

155 

19 

519 

67 

88 

00 

201 

00 

79 

35 

290 

25 

187 

00 

25 

85 

66 

34 

250 

00 

325 

00 

210 

30 

131 

50 

41 

40 

628 

10 

424 

60 

384 

55 

6,561 

99 

AGRICULTURE   nKI'AUTMKXT :  EXPENDITURE 

SESSIONAL   PAPER  No.    1 


A— 27 


Central  Experimental  Farm,  Otta\ra — Continued 
Ferme  experimentale  centrale,  Ottaw^a — Suite 


Krought     forward      

General — Continued — G^n{ral — Suite 

Brierley,  "W.,  Rochdale,  Eng.  :  fruit  pulping  machine,  $292;  cartage,  etc.,  $28.21.. 
Brown,   S.  C.  :   repairs  to   truck,    $50  ;   Brown,   Boggs  Co.,   Hamilton,   1   retort,    $58  ; 

express,    $9.78 

Bruce,  J.  A.  &  Co..  Hamilton,  sundry  seeds  and  supplies 

Bryson-Graham :    250    yd.    cheese    cloth,    $32;    44    yd.    cotton,    $17.85;    80    yd.    lawn, 

$16;    185   lb.   sugar,   $43.60;   soap,    $44.95;   groceries,   $66.39;   sundries,    $222.84. 

Bull.    B.    H.    &    Son,    Brampton,    Ont.,    4    cattle 

Burkholder,    F.    D.,    dressing    and    repairing    buffalo    skins 

Burpee.    W.    A.    &    Co.,    Philadelphia,    sundry    seeds 

Campbell   Steel  &  Iron  Works:   50  silo  rods,   $109.88;   35  tubes,  2-in.  by   4   ft.   2-in., 

$70  ;    labour,    $113.45  ;    sundries,    $1.10 

Canada    Linseed    Oil    Mills,    Montreal,    25    t.    nutted    cake 

Canada    Paint    Co.,    Montreal,    150    lb.    kalcikill 

Canada    Wood    Products    Co.,    St.    Thomas,     14  J     M    berry    baskets    with    covers, 

$1,285,    12    M    berry    boxes,    $78;    100    crates,    $25;    less   freight,    $66 

Canadian    Pairbanks-Morse    Co.,    Montreal,    scale 

Canadian  Feed   Mfg.   Co.,   Toronto,    20   bags  hog  feed 

Canadian    Oil    Co.:    4,529.07    gal.    gasoline,    $1,947.07;    105   gal.    motor   oil,    $150.64; 

sundries,     $4,0.08 

Cant,    B.    R.   &   Sons,   Colchester,    Eng.,    shrubs 

Capital    Hardware,    sundry    hardware 

Carson.  H.  &  Co.:   4   collars,   $39.19;   6  yd.  felt,   $26.68;   9   muzzles,   $24.75;    sundry 

harness    parts,     $131.29 

Carters    Tested    Seeds,    Toronto,    sundry    seeds 

Castle,    F   J.    &   Co.:    salt,    $68.85;    soap,    $29.25;    sundries,    $17.94 

Central     Canada    Exhibition     Ass'n.,    entry    fees 

Chadburn  &  Coldwell  Mfg.  Co.,  Newburgh,  N.Y. :  horse  mower,  $155;  freight,  $4.31. 
Chester,  A.  W.,  sundry  harness  parts,  $234.65  ;  Cleghorn  &  Beattie,  6  shades,  $90 
Conniffe,    J.    J. :    lettering    signs,    $192.50  ;    6    transparency    panels,    $90  ;    sundries, 

$157.4  0 

Connor.    J.    &    Co.,    Hamilton,    sundry    seeds 

Corn   Products  Co.,  I^ondon,    100  bags    hominy   feed 

Cox,   A.    G.,   Navan,   Ont.,    10.292    t.    straw 

Cummings,   W.   R.,   Cummings    Bridge,   Ont.,    80    sacks   corn 

Cutaway    Harrow    Co.,    Higganum,    Conn.,    machine    parts 

Dale    Estate.    Brampton,    Ont.,    67    bales    moss 

Daly   Co.:    7    suits   overalls,    $42;    48    yd.    towelling,    $20.40;    sundries,    $15.73 

Davidson,   Jas.,    Sons:    7    M   ft.   spruce,    $390.77;    10.7    M    ft.    pine,    $855.60;    beaver 

board,   $158.46;   9.5   M  shingles,   $99.75;   300  ft.  fir,   $48;   100   pr.  rope  handles, 

$35;    70    trays,    $35;    sundries.    $763.85 

Dawes    Breweries,    Montreal,    17,000    lb.    malt    sprouts 

Dayton   Fruit   Label   Co.,   Dayton,   Ohio:    48,700   garden   stakes,    $432.84;    95,600   pot 

labels,    $166.62;    sundries,    $122.64 

Deavy,   T.,    220    loads    manure    at    40c 

Dempsey,    H.   C,    11.239    t.   straw,    $168.60;    De   Laval   Co.,    Peterboro,    1    vat,    $90; 

sundries,    $41.67 

Denfield   Flax   Mills,   Denfield,   Ont.,    28   bush,   flax  seed 

Derbyshire.    D.    Co.,    Brockville,    Ont.:    3    partition   milkers,    $150;    sundries,    $18.44. 

Dobbie   &   Co.,    Edinburgh,    Scotland,    sundry   seeds 

Dominion   Glass   Co.,   Montreal,    243.\    doz.    2   oz.   bottles 

Dominion    Linens    Co.,    Guelph,    Ont.,    supplies    for    flax    exhibit 

Dominion    Rubber   System,    5    royal    cord    casings 

Doon    Twines    Ltd.,    Kitchener,    Ont.,    sundry    twine    and    rope 

Duford    Ltd.,    38.4    gal.    oil.    $105.73;    frosted    glass,    $35.17 

Dwyer,   W.    H. :    14.57    t.   hay,    $328.23:    Dynes,    A.,    53    steers,    $5,891.91;    rental   of 

land,  84  acres,  season  1920,   $714  ;   rental  of  building,   $75 

Eaton,    T.    Co.,    Toronto:    3    scales.    $112.50;    s'undries,    $14.70 

Edwards,   W.    C.   &   Co.:    275   bales   shavings,    $86.25:    350   cedar  posts,    $301.10.... 

I'ndian    Nurseries,    Richmond    Hill,    Ont.,    4    doz.    shrubs 

Ewing,    Wm.    Co.,    Montreal,    sundry    seeds 

Farquhar,    R.    J.    &    Co..    Boston.    Mass.,    sundry    seeds 

Federal    Flax    Ltd.,   Montreal,    24 J    bush,    flax    seed 

Fell,    A.   J.,   West    Point.    Pa.,    140    eggs    for    hatching 

Ferguson,   W.   T.,   Smith's   Falls.   Out..    6   settings  eggs   for  hatching •. 

Ferrell,   A.   T.,   Saginaw,   Mich,   1   clipper   tester,   cleaner  and   20   screens 

Finn,  J.   &  Sons,   rental  of  cables  and  capstan,   7   d.,   $70  ;  trucks  and  jacks,   6J   d., 

$32.50 


$         cts. 


6,561    99 


320   21 

117   78 
36   08 

443  63 

1,865  00 

■.,2  59 

126  54 

294   43 

1,300   00 

40  00 

1,322  00 
55  75 
69    00 

2,137  79 
87  60 
59    29 

221   91 

44  20 
116   04 

41  75 
159  31 
324   65 

439   90 

45  02 
195   00 

87  49 

166  00 

62  58 

105  30 

78  13 


2,386   43 
342  31 

722   10 
88   00 

300   27 

112   00 

168   44 

55    68 

81    08 

74  34 
289   00 

31  09 
140   90 

7,009  14 

127  20 

387  35 

40  00 

105  55 

27  67 

171  50 

75  00 
25  00 

32  00 

102   50 


Carried    forward 


29.S71   51 


28_A  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12  GEORGE  V,  A.   1922 

Central  Experimental  Farm,  Ottawa — Continued     .  $         cts. 

Ferme  experimentale  centrale,  Ottaw^a — Suite 

Brouglit     forward     29,871    51 

General — Continued — General — Suite 

Fletcher    Mfg.    Co.,    Toronto:    i    doz.    16-in.    jars,    $28..50  ;    1    doz.    13J-in.    exposition 

jars,    ?42 

Forward,  J.  A.,  Lot.  crushed  oats,  $129.38  ;   5  bags  ground  corn,   $22.50 

Foster,    G.    E.,    Unity,    Sask. :    710    bush,    barley,    $355;    Foster,    R.    R.,    105|    loads 

sand,     $422 .. 

Freedman,   J.:    722   lb.    sugar,    $138.62;    soap,    $13.59;    sundries,    $18.59 

Friend    Mfg.    Co.,    Gasix>rt,    N.Y. :    orchard    sprayer,    repairs    and    accessories 

Frost  &  Wood  Co.,  sundry  niachine  parts  and  repairs 

Garland,   J.  M.,  Son  &  Co.:   1,235  yd.  bunting,  $172.90;   64  yd.  dress  goods.   $38.40; 

216     lb.     burlap,     $32.40  ;     66     yd.    cotton,     $39.93  ;     60     yd.     towelling,     $25.50  ; 

200    yd.    cheesecloth,    $24;    200    yd.    buttercloth,    $19;    sundries,    $34.20 

Garrioch,  Godard  &  Co. :  S4  niazda  lamps,  $45  ;  18  plugs,  $13.50  ;  350  ft.  wire,  $12.28  ; 

sundry    electrical    supplies,-  $63.94 

General    Supply    Co.    of    Canada:    lOSJ    ft.    condor   belting,    $228.20;    244    ft.,    5    in. 

of  IJ-in.  pipe,  $49.47;  3  pulleys,  $29.40;  sundry  machine  parts,  $119.70.... 
Gooding,    J.:    110.29    bush,    oats,    $143.38;    Gassard   Breeding    Estate.    Martineville, 

Ind.,    1    boar,    $250 

Gourlay,    S.    G.,    52    barred    rock    pullets 

Graham  Bros.:   10  bush,   corn,   $35;    351.  S  bush,   oats,   $809.14;    3,200   pots,   $93.72; 

1,265  pot  labels,   $71.15;  23  lb.  onion   seed,   $63.25;  90,   12-qt.  berry  crates,   |36  ; 

sundries,    $294.88 

Graham.    W.   J.,    sundry   drugs    

Grant-Holden-Graham  Co.:   2J   doz.   blankets,   $145.50;    1   doz.   horse  blankets,    $65; 

6    duck  suits.    $39  ;    21    pr.    gloves,    $21  ;    sundries,    $9 

Gray-Harvey    Co.:    17yi2    doz.    padlocks,    $160.50;    2    doz.    forks.     $37.50;     2    rolls 

poultry  netting,  $23;  4  doz.  strap  hinges,  $16.20;  sundry  hardware,  $316.13... 
Gray,    W.   W. :    700    lb.    binder   twine,    $154;    320    rd.    farm    fencing,    $240;    '50    rd. 

poultry  fencing,  $55  ;  1  heater,   $33  ;  1  sheep  shearing  machine,    $27  ;   sundries, 

$71.53   : . 

Greey.   Wm.,   &   J.    G.,   Toronto:    1    bucket   elevator,    $87.87;    sundTies,    $10 

Gunns,  West  Toronto,   2,000  lb.  beef  scrap 

Gutta   Percha  &   Rubber,   Ltd.:    200    ft.    3-ply   hose,    $51.30;    sundry    rubber    goods, 

$21.83    73   13 

Ham    Bros.,     Brantford,    Ont. :    25    hive    covers,    $35.75;    sundry    apiary    supplies, 

$16.22  ;   freight,    45c 

Hampton   Park,   Ltd.,    rental    of  pasture,    100    ac,    season,    1920 

Harris,   A.  W.,  veterinary  services   and  medicine 

HUl,    J.  :    6,700    ft.    pine,    $520  ;    10    pr.    sash,    $68  ;    1,000    ft.,    spruce,    $65  ;    3    M 

shingles,    $25.25;    300    ft.    sheeting,    $21.21;    sundry    lumber.    $2,286.96 

Holstein-Friesian    Assn.    of    Canada,    Brantford,    Ont.,    registrations,    transfers,    etc. 

Hope.    J.    A.,    Billings    Bridge,    Ont.,    SO.  6    tons    straw    at    $10 

Horsford,    F.    H.,    Charlotte.    Vt..    sundry    seeds    

Hyde.    H.  &  Co.:    167    lb.   beef   at    45c.  ;'  197    lb.    ham,    $137.29;   sundries,    $18.80.. 

Imperial   Laundry,    washing    12    m 

Imperial  Oil:  535  gal.  royalite,  $147.09;  100  gal.  mobiloil,  $139.56;  290  gal.  palacine, 

$86.40;  134  gal.  gasoline,  $54.54;  barrels,  $14.60:  sundrj-  supplies,  $51.93.... 
International    Harvester   Co.:   corn    binder,    $248;    sundry    machine   parts,    $56.69.. 

Jackson    &    Perkins    Co.,    Newark,    N.Y. :    shrubs.     $126.50;     express,     $6.16 

Jardine.   A.   B.,   &  Co.,   Hespeler.   Ont.:    1   tire   upsetter,    $60;    1   tire  bender,    $41.25. 

Johnson,    E.    A.,    L'Orignal,    Ont.,     3    jersey    cattle 

Johnstone,  J.  W.,  Hawkesbury,  Ont.:  52.66  tons  hay,  $1,581.48;   13.602  tons  straw 

at    $8.50 - 

Just    Motors:    1    gear    shifter,    $19.34;    4    pistons,    $23.97;    sundries,    $54.37 

Kelly    Feed    &  Seed    Co.,    Toronto,    feed    for    stock    at    exhibition 

Ketchum  Mfg.   Co.:    700   clincher   labels,    $24.61;    1    doz.    bull   nose  rings,    $13.30. 
Lake  of  the  Woods   Milling  Co.:    540   bags  bran,   $1,336.09;    120   bags  whole   corn, 

$310;     40    bags,     $4;     less    bags    returned.     $25.05 

Laurentian    Stone  Co.:    lime,    31   bush.,    $21.42;    36   bags,    $30.24;    sundries,    $1.20. 
Lawrence  Pairy  Supply  Co. :   2   brl.   wyandotte,    $41.64  ;   2   dial   scales,   $18  ;   sundry 

supplies,    $10-. 

Leopold,    Rev.   Father,    La   Trappe,    Que.,    sundrv    seeds 

Lymans,    Ltd.,    Montreal :    20    gal.    fennoline,    $29.50  ;    20    lb.    potassium    sulphate, 

$29.50  ;    sundry    laboratory    supplies,    $96.55 

Macoun,   G.,    Maitland,   Ont.,    94.79   bush,   oats   at    70c . 

Maison  Girard-CoL,  Clermont-Ferrand,   France,   zinc  tags 

Major,    S.    J.:    2    cases    soap,     $20;     sundries,     $19.49 

Carried    forward     


70 
151 

50 

88 

777 

170 

69 

57 

00 
80 
69 
60 

386 

33 

134 

72 

426 

77 

393 
130 

38 
00 

1,403 
52 

14 
27 

279 

50 

553 

33 

580 

97 

117 

53 

87 
50 

52 

42 

300 

00 

38 

00 

2,986 

42 

41 

00 

80 

60 

31 

55 

231 

24 

426 

91 

494 

12 

304 

69 

132 

66 

101 

25 

500 

00 

1,697 

10 

97 

68 

26 

58 

37 

91 

1,625 

04 

52 

86 

69 

64 

75 

15 

155 

55 

66 

35 

109 

30 

39 

49 

45,570 

96 

AGRICULTURE  DEPARTMENT:  EXPENDITURE 

SESSIONAL   PAPER  No.    1 


A— 29 


Central  Experimental  Farm,  Ottaw^a — Continued 
Ferme  experimentale  centrale,  Ottaw^a — Suite 


Brought     forward     

General — Continued — General — Suite 

Maple  Leaf  Milling  Co.:  44.35  tons  scratch  feed,  $3,411.05;  6.75  tons  hog  feed, 
5511.50;  8  tons  bran,  $411.75;  180  bush,  oats,  $220.50;  2  tons  feed  flour, 
$167;   2   tons  whole  corn,   $108;  sundry  feed,    $1,116.20 

Marshall,    H.    D.,    773     gal.     molasses    at    30c 

Mason,,  G.   M.,   sundry   lumber 

Massey-Harris    Co..    sundry     farm    implement    parts 

Maxwells,    Ltd.,   iSt.    Marys,    Ont.,    1    cider    mill 

Mayo,  J.   G.,  &  Co.,   Rochester,    N.Y.,   shrubs 

Militia  &  jDefence  Dept. :  5  electric  fans,  $102.75;  2  sterilizers,  $100;  sundries, 
$51.35 

Modern    Machine    Co.,    sundry    machine    parts    and  .labour 

Mojonnier   Brothers    Co.,    Chicago,    111..    sundr>-    drug.s    

Molsons  Brewery,   Montreal:  dried  grains,  20.08  tons  at  $50.   20.295  tons  at  $40.. 

Morgan,    A.    J.,    London,    Ont.,    poultry    supplies 

Morgan.   J.    W. :    stabling    Aug.-Mar.,    $108;    50    lb.    beans,    $2 

Mulhall  Hardware:  550  lb.  dynamite,  $233;  nails,  $130.93;  glass,  $81.13;  tile 
pipe,  22  6-in.,  $25.30,  30  9-in.,  $67.50;  2  doz.  shovels,  $36.60;  1  shot  gun, 
$46;    1    doz.    pails,    $22.50;    2    rolls    netting,    $22.20;    sundry   hardware,    $639.83. 

McAuliffe,  Davis  Lumber  Co.:  4,724  ft.  pine,  $384.08;  3,451  ft.  spruc«>,  $248.10; 
1,750  ft.  mill  culls,  $117.50;  1,006  ft.  hemlock,  $68.41:  613  ft.  fir,  $61.30; 
sundry    lumber,    $36.89 

Macdonald    IMfg.    Co..    Toronto,    650    honey    pails 

MacDonald,   J.   C,   tire   repairs   and    sundry   accessories 

McDonald,  K.  &  Sons:  5  tons  hog  feed,  $429.72;  457  lb.  clover,  $237.20;  2 
incubators,  $140;  82  hoppers,  $144.50;  47  lb.  onion,  $120.10;  391  lb.  sunflower 
seed,  $69.40;  IS  oz.  cauliflower,  $67.50;  800  lb.  pig  meal,  $57.50;  66  lb.  alsike, 
$49.70;  3,860  flower  pots.  $56.33;  2,000  bamboo  canes,  $50;  2  lawn  mowers, 
$44  ;   sundry   seed   and   garden   implements,    $476.93 

MacDonald,  W.  B. :  1   scales,   $19.70  ;   sundry  supplies,   $15.87 

MoBwan.  P.  J.,  Wyoming,  Ont.,   1   Berkshire  boar 

McGregor.   \V.    H..    Central   Bedecjue,   P.E.I.,    2.830    lb.    flax    

McKay,  J.  W. :  3,000  lb.  beef  scraps,  $187.50;  2,000  lb.  beef  meal,  $125;  20  bags 
clam   shell,    $30;    20    bags   grit,    $19;   sundries.    $58.50 

McKeever,  A.,  painting,  lettering  and  varnishing  exhibits  for  Extension  and 
Publicity    Branch 

McKenzie,  A.   E.   &   Co.,   Brandon,   Man.,   sundry  seeds 

McKinley  &  Xorthwood  :  1  copper  oven,   $26  ;  sundries,   $58.48 

McLeod,   N.  Y.,  Stoney  Creek,  Ont.,   2   white  Wyandotte  cockerels 

National  Drug  and  Chemical  Co.,  sundry   drugs 

National    Live   Stock    Record^,    registration   fees 

National  Shipbuilding  Co.,  Goderich,  Ont:  construction  of  flax  harvester,  labour, 
$3,841.70;   material,    $1,033.94;    freight  on   flax-pulling   machine,    $603.75 

Neate,   M.C.,   Lumber  Co.,  sundry  lumber    

Nelles  &  Clark,  Woodstock,  N.B.,  22,800  lb.  potatoes,  $1,070.90;  freight,  $100.35 

Ness.  R.  &  Son,  Howick,  Que.:  stallion  services,  $75;  board  of  3  horses.  2  m.  at  $10 

Niagara    Brand    Spray    Co.,    Burlington,    Ont.,    spraying   mixture 

Northern  Electric  Co.,  Montreal.   6   heaters  at  $5 

Ogilvie  Flour  Mills  Co.,  Montreal:  500  bags  bran,  $814.07;  12.5  tons  shorts, 
$562.50;     12.5     tons    middlings,     $612.50 

Ontario  Dept.  of  Agriculture,  Kingston,   32.5   tons  pulverized  limestone,  at   $2.50.. 

Ontario  Government   Dispensaries,    Toronto,    sundry   drugs 

Ontario  Hughes  Owens  Co.:  cleaning  thermometers,  $26.50;  6  register  pens,  $18; 
156  record  sheets,   $15  ;   exchange,   $14.40  ;   sundries,   $44.32 

"Ottawa  Dairy,  14,478  gal.  buttermilk  at  5c.  ;  Ottawa  Drug  Co.,  sundrj-  drugs,  $33.30 

Ottawa  Electric  Co.,  installation  of  lights,  $67.80 :  Ottawa  Hydro-Electric  Com- 
mission,  current   supplied   during   exhibition,    $52 

Ottawa  Improvement  Commission :  tarviating  roads  at  Central  Farm,  tarvia, 
$386.53;  use  of  equipment  and  supervision,  $69.71;  labour,  $274.10;  sundries, 
$36.48 

Ottawa   Motor   Sales,   sundry    parts   and    repairs 

Ottawa  Paint  Works:  384  g«il-  turpentine,  $86.34;  1,325  lb.  white  lead,  $246.02; 
31  gal.  boiled  linseed  oil,  $56  ;  200  lb.  ochre,  $44  ;  glass,  $37.65  :  400  lb.  Venetian 
red,  $18;  brushes.  $26.96;  10  gal.  paint.  $24.24;  sundry  paint,  materials, 
$189.43 

Ottawa  Valley  Holstein  Club,   Cummings  Bridge,   Ont.,    1   Holstein   cow 

Pallister,    P.    E.,    veterinary   services    and    medicine 

Parker   Broom  Co.,   7 J   doz.  brooms,    $79.88:   brushes,   etc.,   $17.53 

Carried    forward     


$         cts. 

45,570   96 


5,946 

00 

231 

90 

1.197 

71 

79 

72 

29 

50 

31 

00 

254 

10 

50 

90 

77 

25 

1,815 

80 

51 

93 

110 

00 

1,304 

99 

916 

28 

75 

75 

68 

67 

1,942   88 

35   57 

100   00 

77   82 

420    00 


1,179 

50 

33 

83 

84 

48 

30 

00 

52 

93 

207 

80 

5,479 

39 

225 

00 

1,171 

25 

135 

00 

40 

50 

30 

00 

1,989 

07 

81 

25 

25 

00 

118 

22 

757 

20 

119   80 


766   82 
51   13 


728 

64 

260 

00 

115 

00 

97 

41 

M,167   95 


^_30  AUDITOR  GENERAL'S  REPORT,  1920-1921 

12   GEORGE  V,   A.    1922 

Central  Experimental  Farm,  Ottawa — Continued  $         cts. 

Ferme  experimentale  centrale,  Otta-wa— Suite 

Brougrht     forward     74.167    95 

General — Continued — General — Suite 

Patch,    C.    L.,    mounting    3    heads.    S240 :    Ffaudler    Co..    Rochester,    X.Y..    pressure 

gauge.    $.59.35  ;    sundry    machine    parts,    $34.80 334   15 

Flaunt    Hardware    Co.,    sundry    hardware 46   30 

Poulin,  L.   X.,   32   yd.  sheeting  at   S5c.  ;   sundries,    |12.88 40   08 

Pringle,  J.,  London,  Ont.,  1  jersey  bull,  $500;  Pye,  W.  A.,  48  doz.  glass  vials,  $56..  556   00 

Quaker    Oats    Co.,    Peterboro.    Ont.,    3    tons    Schumacher    feed 207   75 

Quebec    Grain    Growers    Co-operative    Society,    St.    Rosalie,    Que.,    28    bush,    wheat, 

$112.50;     13     bags,     $2.90 115   40 

Rankin,   W'.   A.:    17    rolls   roofing,    $51;    100    iron   stakes,    $43;    10    bales   wire,    $40; 

5  kegs  nails,   $34  ;   15  rolls  tarpaper,   $25.50  ;  sundries,   $55.59 249    09 

Ray,    R.,    Carp,    Ont.,    22.107    tons    straw,    $221.58;    Reid,    R.,    rental    of    land,    19 

acres    at    $S 373   58 

Rennie's    Seeds,    Toronto,    sundry    seeds,     $59.59  ;    Rideau    Specialty    Co.,     Smith's 

Falls,   Ont.,    11,620    sealed   bands,    $156.87;    stamping   initials,    $23.24 239   70 

Richards,    T.,    Billings    Bridge,    Ont.,    painting    and    repairing    sleighs 90    00 

Rogers,    Ltd.:    241    lb.    cake.    $133.85;    40*    doz.    pies,    $105.90;    50    gal.    ice    cream, 

$62.50:    119    doz.    rolls,    $17.85:    sundries,    $84.60 404    70 

Ross,    F.   A.,   Almonte,   Ont.,    30   geese   at    $4  ;    Rontliff,    W.    J.,    Aylmer   East.    Que., 

1,000     tree    props,     $100 

Saunders,  G.,  33.35  tons  straw,  $528.11;   3.15   tons  corn,  $180.51;  sundries,   $117... 

Segers   Bros.,    Lisse.   Holland:    6,250    tulips.    $163.92;    sundry   bulbs,    $58.32 

Shav/  &  Son.  Belfast.   Ireland,   1  ton  scutcher 

Sherwin-Williams   Co.,    Montreal,    25    tons    linseed    oil    cake    meal    at    $85 

Silverwoods,    Ltd.,    London,    Ont.,    1    nu-way    milker 

Slack,   J.   H. :   2,391   blocks  ice  at   6Jc.  ;   35    lb.   linseed  soap  at   ISc 

Smith,  A.  C.  &  Co.,  West  St.  John.  N.B. :  5.525  tons  hay,  $221  ;  21  bags  bran  at  $3  ; 

11    bags   oats   at   $4.25;    5    bags  oil   cake.    $27.50;    1.01    tons   straw    at    $20.... 

Smith,    E.   D.   &   Son,   Winona,   Ont.,   sundry   seeds 

Smith.  Elmer  D.  &  Co..  Adrian,  Mich.,  sundry  shrubs  and  plants 

Soldiers'    Civil   Re-establishment,    24    blankets   at    $3 

Standard    Bread   Co.,    307    loaves   at    13c 

Steele.    Briggs    Seed    Co.,    Toronto:    282    lb.    grass    seed,    $169.90;      7      sacks      acid 

phosphate,    $35  ;    sundry    seeds,    $31.01 

Steel  Trough  &  Machine  Co.,  Tweed.  Ont.,   1  steel  tank 

Stiver,   J.   T..   Mount   Albert,    Ont.,    2    tons   flax   with   seed   at    $48 

Storr,  J. :  painting  and  kalsomining.  $45  ;  sundry  paint,   $12.10 

Stratford  Flax  Co.,  Stratford,  Ont.,  28  bush,  flax  seed,  at  $4    

Supplies    Company    of    Canada:    110    coloured    transparencies,    $576;    13    negatives,' 

$65;   35  enlargements,   $39.50;  sundry  photographic  supplies,   $188.16 

Sutton    &    Sons,    Reading,    Eng.,    sundry    seeds 

Sydenham,  R.,  Birmingham,   Eng.,   sundry   seeds 

Tombyll,   T.,  Hamilton.   Ont.:    1   set  roller  bearings   and  gears,    $100;    1    set   rubber 

rollers,    $75  ;    1    set   ball    bearings,    $25 200   00 

Topley  Co. :  1  polarimeter,   $879  ;   1  rotary  microtome.   $162  ;   1   freezing  microtome, 

$88.65;   114  thermometers,  $124.44;  1  clinostat.  $121.50;   1  microscope,   $107.50; 

1    incubator    and    drying    oven,    $92.50 ;     24    hygrometers,     $78  ;     1    analytical 

balance,    $75  ;    photographic    work    and    supplies,    $224.05  ;    sundry    laboratory 

supplies,    $953.58 

United  Fruit  Companies  of  Nova  Scotia:  19  10-lb.  tins  black  leaf,  $229.32;  1  duster, 

$180 ;    6    apple    baskets.    $9 

United    Fruit    Growers,    Ltd.,    Winnipeg:    40    tons    stock    food    at    $25;    42.15    tons 

screenings    at    $14 

Wallace.    R.    &    Co..    Tunbridge    Wells,    Eng.,    sundry   seeds 

Watson,  F.  W.  &  Co.,  Topeka,  Kansas:   5,000   apple  seedlings,   $125;   freight,    $10.59 

West  Disinfecting  Co.,  Montreal:  44  gal.  wescol  at  $3.25  ;  sundries,  $5.50 

Whitall-Tatum    Co..    New    York:    1    doz.    globe   jars.    $24;    13    doz.    bottles,    $42.90; 

freight.    $2.50 

Willson  &  Warden,  Toronto,   1   corking  machine 

Wilson,   J.    &   Sons,   Fergus,    Ont.,    12.04    tons    barley   feed 

Winter,    Dr.    D.    E.,    professional    services 

Woods   Mfg.   Co.,   Montreal:   bags,    5,507    8|   x    14|,   $315.47,    5,008    Si   x   13.   $273.94, 

2,506   6|  X   13,   $116.53,   1,002   5i  x  8i,   $34.22;   375  yd.   cotton,    $94.69;    200  yd. 

duck,    $82 916   85 

Workman,  A.  &  Co.  :  5  kegs  shoes,   $41.25;   160   lb.  nails,   $20.43;   sundry  hardware, 

$135 196   68 

Wright,  R.   H.,   6   ferns   at    $5 30   00 


220 

00 

825 

62 

222 

24 

895 

47 

2,125 

00 

124 

00 

161 

72 

378 

45 

41 

50 

32 

83 

72 

00 

39 

92 

235 

91 

30 

00 

96 

00 

57 

10 

112 

00 

868 

66 

321 

44 

100 

64 

2,906 

22 

418 

32 

1,590 

10 

73 

35 

135 

59 

148 

50 

69 

40 

26 

48 

541 

00 

25 

00 

Carried    forward     91  062   69 


AGRICULTl  h'E  DEPARTMENT:  EXPENDITURE 
SESSIONAL   PAPER  No.   1 


A— 31 


Central  Experimental  Farm,  Otta-wa — Continued 
Fernie  experimentale  centrale,  Otta\7a — Suite 


(         cts. 


91,062    69 


BrouKht     forward      

General — Continued — General — Suite 

Payments     under    ?23     (170) 1,62153 

Travelling  expenses  of  Central  Farm  employees:  Baron,  H.  M.,  $148.33;  Hopper, 
W.  C,  $1,174.27;  Ker,  J.  B.,  $176.10;  Lutton,  J.,  $410.90;  Magee,  W.,  $84.50; 
Maxwell,  J.,  $386.65;  Meldrum.  W.  E.,  $798.11;  Mulligan,  J.  E.,  $35.90; 
McGimn.  S.,  $190.11;  McKegg,  S.,  $39.45;  McKinvin,  R.,  $51.50;  Preston,  I., 
$30.40;  Stewart,  K.,  $42.95;  Wilson,  G.  L.,   $52.15;  small  amounts.   $111.90....  3,733   22 

Advertising,  $70.26;  customs  dues,  $10i,866.45  ;  express,  ,$3,804.19;  freight, 
$4,517.29  ;    postage,    $3,301.72  ;       subscriptions       and       periodicals,        $1,005.56  ; 

telegrams,    $919.89;    petty   cash    (street    car   tickets),    $55 : 24,540   36 

King's  Printer:  printing  bulletins,  circulars,  pamphlets,  reports,  etc.,  $28,908.34; 
letterheads,  $609.40;  forms,  $710.63;  envelopes,  $968.31;  cards,  $493.65;  tags, 
$152.47;    egg    wrappers,    $940;     egg    boxes,     $527.22;    cheese    boxes,     $167.50; 

sundry     printing,     $282.71 33,760   23 

Stationery   Office:   paper,    460   boxes   Earnscliffe   bond,    $692,    20   boxes   linen    fabric, 

$42,    100    boxes   multigraph,    $82;    4    typewriters,    $537.60;    envelopes,    $397.93; 

281    diaries,     $298.81  ;     192     daily    journals,     $285.84  ;     36     tins    mimeo.     ink., 

$162.60;    100    bulletin    cases,     $95;    30    boxes    mimeo.    stencils,    $66.50;     5,000 

folders,    $70.63  ;    sundries,    $3.191.90 5,922   81 

Brandon,   Man.,  Pathological  Station    ($102.77)  — 

Conners,    I.    L.,    office    expenses 36   51 

Public   Works  Dept.,   making   8   galv.    iron   incubation   chambers 50   16 

Small    payments     (3) 16   10 

Charlottetown,  P.E.I.,   Pathological   Station    ($231.25)  — 

Canadian   Farm  Products   Inc.,   1  sprayer   39   43 

P.E.I.    Potato   Growers'    Assoc,    20    bush,    seed    potatoes   at    $1.25 25   00 

Telephone  Co.  of  P.E.I.,  exchange  service,  12  m 46   75 

Small    payments    (8) 110   60 

Freight.    $7.47  ;    subscriptions    to   periodicals,    $2 9   47 

Fredericton.   N.B..    Pathological   Station    ($321.95)  — 

Caldwell,    T.    W.,    750    lb.    fertilizer   at   $80 30   00 

New   Brunswick    Fruit    Growers'    Assoc:    489    lb.    bluestone    at    lljc.  ;    100    lb. 

arsenate    of   lime,    $26 82   24 

New  Brunswick  Telephone  Co.,  Ltd.:   exchange  service,    $17.44;   l.d.   messages, 

$29.40 46    84 

Small    [payme