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Lethbridge Herald Newspaper Archives

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Lethbridge Herald, The (Newspaper) - March 27, 1917, Lethbridge, Alberta i ftlAHUI 27; 1017 DAILY PAGE RURAL MUMCipALiTY OF1 FLOWERY PLAINS, 33 Alberta. Report of Special Investigation. Union Bank Chambers, McJIelno Hal, Aluerla, 17lh February, 1017. Tlio llccvo and Councillors, Ilurol Municipality ol Flowery Plains, No, 33, Alhcrla. Qcntlomcn, Acting unon your Ip.lcpraphlc InBlrnclIons, wo havo marie nn invcsll Ballon of Iho alfalra of your llunlclpallly ami now beg (o submit our report thereon. 111 Iho first place, wo think II advisable briefly (o Bumrnirlzo tlio poslllon of Ihe'Miiiilclrallty as regards Ilic loss of Us records, In order Inal BUdi portions of our report as bear on Ihls may bo nullo clear. On Hlb April, 1010, n dro ocrnrrcd Involving Ihe Offices of thn Seero tary-TrcnBurcr nnd destroying entirely ovcry record of tbo llunlclpallty from (lie tlroo of HE organization Ip tlial date. Any cash on hand In Ilio odico would BUD appear to havo been destroyed, but II Is of courno Impossible I nrrKo el Ilio amount of Biich loss, If any. In view ol Iho fact In at a ilepoal was made lo.tl.io Unlnn Bank at Korcmpst on April lllli, no very largo amoun Bhonlcl Involved. On Iho Inslrurtlnna of the a fresh aBBCfsrnont of Iho Munlcl liallly was made and Iho Secretary-Treasurer. Mr. llrKonzlc. waa directed 1C levy unon o'U'lrmds fn- arrears from and Including Ilio year 1313 (In wlilc year Iho Munlclpallly was orpanlzcdl anil aulliorlurd to ranrel eucli arrear wbcro proof was produced dial the back taxes had been paid. Wo unrtcrntunil tjml II Is Ilio Inlonllon of Ilic Dcparlmcnt of Municipal Affairs to arranno for a sncclal'Act lo bo passed In [bo present Ecsslon legal- Mils levy for arrears. Tlio Assessment and Tox Tloll was duly drawn up and In levylne for the arrears. .Mr. MoKenzle has apparently rbargcd up Eurh EinnB ns his previous cxnerlcnro In Iho Omce of Secretary-Treasurer suircwted lo blm, fnr Munl- clnal and School (axes. In both rases he has clioreed lump sums nliil no lion- ally has been rtilrulntnl upon. It Is nf courso Innosrlble lo arrlvo at Ilic correrl amounla lo bii rbarned, but as Mr. Mi'Ur-nzIc hod belli omce frnm Iho lime Iho Municipality wai organized, ho should corlalnly bo In a position lo csllinnto Ilie arrears with reasonable accuracy. The Educational Tux was levied wllh penalty. nurnhcr of Hems bave hren marked In red Ink In Ihe roll by Mr. McKonzIn as "paid to Die end ol 1015." Unfortunately no details bave been rcrorded as to Ihe naiuro of the. proof of payment produced, such as Ihe date nnil number of tax receipt or similar Information, nor does tlio evidence pro- duced appear lo have been Inspected by anyone In adil'-lon.to the Secretary- ollccd lliat no copies of letters written on behalf of Iho Municipality ap- eared lo ho on the (lies. AH an excellent typewriter was mmhascd last ear we are unable to understand tbo reason ol this. It is cssrntlal that a opy of every letter written Ehould be kept as a permanent record. 10. From tlio correspondence frnm Iho Department t" Iho Munici- pality, no copy of the 10IC statement appears to havo boon received by the )eparlrnenl, at any rale up to Ibo latter part ol April. Wo liavo been able o secure a copy of Ihc Mcilklno Hat N'OWB 111 which Ihls statement was pub- Ishcd. which we eend you our report and suggest that a copy ol this bould he made on the regular form nnil forwarded to Iho DepartDicul. No Interim Slalcmcnl was made out In 101G. SCHOOLS. 3Lnuui-a. 20. Taking as a basis Ilic published statement referred to above and obtaining details ol tho payments inado to Iho Schools prior to the date of tho fire from the I'ass Hook and Borne patil cheques which were at lliat lime nt the Hank, we have compiled a statement of the standing ol Iho School Districts. We suggest that extracts of Ihls lie forwarded lo the Secretaries of (he School DIslrlclH with a reguCBt that Ihey connrm Ihc figures shown or send In full delnlls of any difference which Ihclr own books may Bhijw. It Is Impusslldo to say how tho arrears of laxcs as shown by Mr, McKenzIc _._____i. _i........__11._ iniC dilnminl inilll show the figures ns they at present stand, however, and Iho necessary ad- justment can bo made when tho arrears arc llnally confirmed hy the Court. CURRENT LIABILITY. 21. Wo attach ulfo a detailed list of the llahlllllcs as at 31st December 101C ns far as wo have hMii able lo nscerlaln them, and which In our covers amounts owed according to tho records. TAX ENFORCEMENT RETURN 22. In ucmul 1-ascn nn names appear opposite properties assessed and taxed In tho lloll. Wo have Ic'l blank ppaccs for tho Insertion ol the manes ol Iho owners when these can ho ascertained. Various mhsor amounts unpaid on taxes, none ol which :iro over 51.00 and Ilin rna'cirlly only n lew cents, we have nol Included In Ihe Knforcemciil llclurn. These total }4.S5. OVERPAYMENTS ON TAXES, ETC. 23. There would appear to be a certain number of overpaymentc on (axes. TlicEo we havo extended to Iho extreme, rlr.ht hand sldn of Ihc lioll and would ailvirc lliat Ihc-y be. looked Into. The sums amount In all lo {123.62. Sections 2. 3, 4, 0 nnd In Tp, 4-7-1 nrc not assessed to anyone. It woul'l appear lliat a portion ol this land was leased lo Mr. McLean, who made a payment of }2Wn5 on account of taxes, which amount has not been allocated lo any properly, owing in Ilic ihat no aie Klven on ilic (ax receipt We understand that there hi FOII'.C question as lo v.hat piopeity Is assessable lo Mr. McLean and would adil'ci Ihat this mailer bo cone inio before the publication of the Knforccment Return. Pending a definite de< is- lon. we Bllll show the laxc-.i clnirged against -Mi. McLean on Hetlicn 1 In Hie 1'ulilic Service Companies Must Make Adequiitc Provision Under New Act. fRpr-rhl to tlic! Itf-raldl Kdmon'.nn, act Lo pro- vidu for Ilio proloctlon o[ electrical' will c'omparo wllh ihfi arrears as shown on the- 1015 slat enforcement returns are confirmed, as It Is probable that a (axes now oulslandlng according lo tho [toll may prove to Ion we el I s how lie laxc-.i eiiirgeu agatnsi -MI. mi ..nui n i m HM; above township In arrears. charges appear under the liea.II.is of Hall i workers asked for by the Alberta red- Tax "ml wo have hern unal.le to olilaln a Bat W.iclory exphintlon ol these. ol which has been print- In drawing up the- Summary ol Tates lor ami ihe Blruc and mlro.luced In tile legislature, men! o School Taxes, we have placed alont-lde the arrears as charged In Proxies thai all public Eon-ice com- tTc51 Roll, the amount of arrcjrs shown in Ihe Published stalcmcnl Inr .1 he Ijrovlnco e y, to v, or HUG Naturally, (hero would be a difference, on nccounl ol an unknown n.hcr mn nclpally must furnls rub- amount ol collections between January 1st, 1010. and the date of Ihc firo. It her gloves and sh el.ls of pattern to be wm ho noticed however that there are In some cases considerable dlserep-! "r .Mr, McKcnao win DO iioucuu nuwuvui .m. nt unlll the tax aiKlos and thai taken on the whole, the Municipality Is likely lo suiter con- Ihe sldcrable loss d and (axes now oulstainiiK accorng o o of courie Ihcro Is no way of aecerlalnlng tbe total amount or di.Urllmllon of laicfi collected between 31sl December, 1016 and tho 14lh April, 1'Jllj. Wo GODKHEY, IIEATHCOTB AM) XIRIIONU Chartered Accounlanls. Uural Municipality of Tlowcry rlalns, No. HIJ. Statement of Receipts and Expenditure! from 15lh April lo 3Ut Dicembci1; 1916. RECEIPTS nalanec at Dank, 1Mb April, (Cash on band assumed to bo nil) Municipal Taxes Proceeds of Nolca School Taxes Educational Tax (The above amounts Include overpayments to In Auditors' Report.) Tax Certificates ?GGSO.M 4220.01 481.65 referred Treasurer." While we Icel that Ihle Is unsatlsfaclory, at the same lime 11 Is more (ban probable that In pome cases the pronf produced may since bave been destroyed, and lo ovoid Inflicting unnecessary hardship on the Italc- poyors, wo would surest Ilial Mr. McKenzIo take an affidavit to Ihe erTecl that due and satisfactory evidence ot payment was inspected by him In al these cases. We understand Ilial ho Is prepared lo do Ihls and submit a draft affidavit for your approval, togelher wllh a llsl ot Iho lands concerned. Tho 1910 Tax lioll Itself, we found lo bo In exceedingly bad condition. The levies made are In some cases Inaccurate; Ihe majority ot the columns had nol been added lip and where Iho addition had been made Ihere were many errors; Ibc total loxes duo column had not been extended nor had Iho arrears at Hie end of the year been calculated. Tulals were carried forward to wrong columns and In some coses so Httlo care bad been taken in Ihe that taxes were Inserted which did not apply lo any lands whatsoever. We have completed tho Holl and drawn up tho Tax Enforcement llclurn which we n'- submit herewith. As we arc nol aware ol Ihc policy which tbo Council dc'lrc to be followed in connection with the penally upon the back taxes levied last year, wo bave not calculated Iho penally on tho noil or Enforcement Return. In connection with Ihe preparation of the coming year's Tax lloll, we would recommend llial the quarters in'each section be assessed separately nnd In every case arranged In the same order in the roll. In Ihe 1910 Roll, in some places (he N. W. quarter would be shown first, In others Uio N. E. and EO forth, causing confusion In posting. Also where taxes are paid In Install- ments, great care should be laken lo Insert Iho amounts opposite the properly to whlcb Ihey apply. The addresses in Ihe lloll should be us lull as possible. The unfortunate condition ol Ibc Tax Roll has made the prcparatlsn ol the Enforcement Returns a much longer and more expensive task than woiiid bavo been Ihe case had reasonable care been exercised In the, current wort. RECEIPTS AND EXPENDITURES -A Blalefnent ot receipts and expenditures from Ulli April lo 31st DC ceniljcr-1916 Is submitted The opening balance of this statement comprises the ampunl oH'dciwsit at'lhe Unlon'Dank of Canada, Foremost, It being as I thai (hero was no cash on hand. The following points In the rouliho work call for comment: 1. An error ol 55.00 In the amount of laics paid hy Reid work chenn which came to our attention, has been covered by a payment of that amoun by -Mr. McKenzIc. to the present Treasurer. 2. No receipts on accunnl of Tax Certificates appear during 1316 Prom correspondence Inspected, it would appear that 51.00 was paid in o Ihls account by Ihe C. P. It. and Ihls amount Mr. MeKcnzle has also paid I lo Mr. Cope. It is nol possible, however, lo chock up the receipts from 111 In the lax certificate book, as in many cases -c dslo n Issue or Ihe Important informallon given on Ihesc certificates bad been flllc in on the slub. Health ami Holier, charged against land Commission for Collodion ol Educational Tax DISBURSEMENTS. S 1CI7.77 Chorines outstanding al llitll April, 101C Overdraft. School Trust Account 1'ald on Notes 0500.00 Printing, Stationery anil I'ostage. Salaries: Sec. Treas. to Ocl. SI Treasurer lo DM. 31 11351.35 Secretary to Dec. 31 Election Expenses Council fees, meetings and mileage SO. 00 fjouncll fees. Supervision of Roads 11.03 cEtruclion of Weeds oadwork: l.abor Material Machinery, etc 41.07 ..irovod by the board of public ulll- ly commissioners lo all Its employ- ees engaged at work on wires bavins 1 potential of more Ihan 110 volts and inusl furnish all Kangs of men on elec- trical work with an cmergc-ncy Xit for the treatment ol electrical shock. Knrllicr thci must Instal a pulmotor and have HI' le.ist ono man constantly on duty, efficiently Inslrncted In Iho use of A copy of the act must lio liei'i posted In a conspicuous place lu electric plants, stations and store rooms. All wires, fixtures and appll- an< es be made to conforot to the 'rovinclal Treasurer, Educational School HUtrlcIs Typewriter and Sato ntcresl on N'olca ntcrcst on overdraft Grants: Etzlkom Uoard of Trade Patriotic Fund lied Cross Society...... Overdraft at 3lsl December, Union Dank, F.lzikom Cheques outstanding at 31st December, 1010 S13.0 45S.8 l 42.00 I30H2.C5 Tai 227.50 1.40 5 200.00 250.00 250.00 Cemetery: Cost ol Land Wans and Rcgislrallon flenls Registrar ........t.......................................... Travelling Expenses Delegate to Weed Convention liond' Premium Cash on h'anil, Union Dank, Foremost 5 333.43 Cash on hand, Olhce................................. U1S'5n Cash due from Treasurer............................. Ju-'g RURAL MUNICIPALITY OF PLAINS, NO. 33. SUMMARY FOR 1916. Arrears according to 1015 published statement Arrears according to 191C Roll Current Levy, 131G Taxes paid by D. McLean but not allocated io any lands (see report) Tolol Current I LUC SLUU. 3. A large proportion of pay sheets do nol bear the ratepayers sign lures and many arc nol certified by the Iteovo. In connection with Itoa work, we would recommend that In addition to Ihe Council authorizing tha ccrlain work be carried out, they should.nlso pass all completed payshce before payment. -I, In n payshcet In favor of Mr. Ttnsscll nlsbop dated August. 101 earnings are shown amounting lo SC6.00. Beneath Ihls amount Is a sum written in In Ink and alongside it written In pencil Ihe words "paid