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Lethbridge Herald Newspaper Archives

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Lethbridge Herald (Newspaper) - November 7, 1908, Lethbridge, Alberta tlTHBRIDQE, ALBERTA, SATURDAY, NOVEMBER 7, I9M. fx Next door to Herald Office Refined Vaudeville and kew Motion Pictures I: MONTE LACROSSE DncngM � Pedestal HYACINTH HAMPTON �Mntnlci Suf Prices lOe and 15c MOVING Pictures Wiioso Hnt Is It? The Little Wnif Uncle's Olock CMlianoss PerfarMUce Startiag at 7.30 IMPORTANT SUGGESTIONS MADE TO THE CITY COUNCIL Two PBr- Dail): 7.45 and 9.1S pj. THEATRE Dainty Dorris Gim Yon an Entire Change ATKINS BROS. Superb Enter-tainars Singing, Dancing & other specialties Movinf Pictures Entirely New Tonight - T O N I G H T ADMISSION: AdDlt3 . 25c Children. ISc BIG MATINEE ON SUTURDAY RFTERNQON HT 2.30 P.M. Report Of the Audit Of Accounts By W. A. Henderson & Co., Chartered Accountants The following is n copy of the re- gistcr will eniiblfi tlio Licpuao Comport of \V. A. Henderson & Co., Win-) miltoe to see nt a glnneo how the GOT A RAKE OFF * Qtiebcc, Nov. 6,-At tlu> ^farino Di'partuu'nt inquiry this morning F. X. Drolot, machinist, produced a list giviifg the names of members of the marine department staff who were paid gratuities by him from June 1904 to 1907 amounting in all to about $10,000. WILL NOT BE PROTESTED Chatham, Nov. 6.-West Kent Conservative.'; are not likely to protest the election of Mr. McCoig. At a meeting of party workers to discuss tile question many were opposed to taking any action. H. S. Clements, the defeated candidate does not favor protest. , Tupcwrugrs nipeg, which will be presented to the council nt its Ti(i||||l meeting: To His Worship the Mayor and Cottn-oil, City of Lethbridge: Audit. Gentlemen.-In accordane..' with in-.slruclions r(>eeived through your secretary-trcasun'r, wo have made aa audit of the .accounts of your city from the l.st of January. 1907, to the 30th of September, 1908, and early in January next will bring the audit up to the 31st of December, \yhen wo will be in a position to report upon the (inancial affairs of the corporation. In the meantime we are enclosing a statement of the assets and liabilities as at the 31st of December, 1907. As no accounts of the assets of the city have been kept in the ledger, wo have liad to g.-ither tbeni frojn .luch data as we could find, and while, it may not contain all the a,ssets of the city, still it is close enough to give a fair idea of the standing of the city at that daf�. Accounts. The accounts of the city, as far as the cash transactions are concerned, have b:'en correctly kept, but, as we have intimated, no attempt has been made to keep ledger acooxnits of the expenditures on capital account. If the city is to know where it stfliids financially, all assets and liabilities should appear in the ledger. C System of Accounting. If you are interested in Typewriters come in --- see 'Our ------------------ and MONARCH VISIBLE the best of the visibles. AH the writing in sight ijU the time SECOND-HAND MACHINES for RENT R. A. Wright The Jeweler Phones 165 and 166 ISSUER OF MARRIAGE LICENSES z We have just unloaded .a carload of Trunks (b Valises The shipment includis a wide range in quality slvle and A. Large Stoek of K.obes, Blankets Gloves Milts The Prices Will Suit You Have Just Been Heceived A. E. EASTON m> CO. | ---------- - th e: Woodhall-DaviiieDn Co. Ltd. SHEET METAL CONTRACTORS, MANUFACTURERS AND JOBBERS Ai'e now located in the new Bowman Block, Crabb Street And are prepared to give pioniptand careful attention to all orders and iiniuiries regarding Sheet Metal Cornices, Skylights, Fireproof Windows, Metal Ceilings' Shing es, Corrugated Iron, Eave Trough, Sheet 1 on, elc. General Agents Pease Economy and Victor Furnaces and Registers Contractors are invited to investigate our Prices and Stock Phone 142 P.O. Box 627 In installing a system of accounting there are a number of points to be considered in order tliat it may not only suit the i)resenl needs of the city, but its future expansion, .and in making the following recommendations we have considered these [points. Assessment Roll. As the assessment roll is the source from- wluch the taxes to be paid by each ratepayer are compiled, the assessor should see that every sub-division, block, and lot in the city is entered on it, tjiat tlie name of the owner, and the value of the real and personal property is entered f>pposite the sub-division, lot, or block. After the roll has boen completeil the as-stssment notices should bi' niadi> from it, a.s soon as the Court uf Revision lias heard and dt-eided upon any appeals that may bi' made, tlie roll should !)� added, and thf total assessment givim to the Finance Committee, so th:it tln'V can strikt- the rate of taxation for the year. After th'i Court of It.'vision has confirmed the roll on ii" accnunt shouid any alti-ration bf made in it. Collectors' Roll. Tile ciilli-ctors' roll i.s made up from tjie assessor's roll, and .sliouM be an exact coiiy, following the order in which the sub-divisions, lots, and blocks are entered on it. We have nolicid that during tlie iia.sl two yi',ivs the roll has been made up with the nnnii's of ratepayer.^ appearing alphabi-tieally, and the pro])-rty owned by Iheni, no matter in what part of the city it is situated, grouped opposite till' name. This way of inak-I i'lg the roll not only givi-s more work, i but opens the way to error, iiiid the i liability to mi.s,s parcels of land. Wi-�hive also found Unit it makes the ' location of arrears more tlifficult, a.s with the changing of ownershij) and the scattering of properties all through" the roll, it is sometimes almost im-pfishible to .-ay to which luirticiilar piece the arrears should b- charged, wherr-as, if the roll fullows the plan of the city, any particular projierty cnn be readily located, no matter wlio the ov.ner may be, if a proper index of the roll is iiiaih'. .\fter the assessors' roll has beeu cfjjiied, the General, school and other taxes should be worked out and tilled in. The roll .should then be -added, the total assessment ii)u.st agree with the tot;il on which the rate has been struck, iiiul tin- total general taxes unisl tiitiil, within ii fraction, what the ji.ssesseil value, at the rate struck, would produce, and the spe-eiiil t;i.xes will I'qual the iiriiounts for which iliey are levied. When tin-mil is eiiiii(ilete. nud hefure the tax : iiniiees ale si-ut out, the inieais niiiMt 1),' eairieil iidiii the nil rnll intii tin '-eiit 1 we have fouiifl that th.' roll is not ' luhled, that the extellsiulis are not i cheek'd, and that many alterations j have lieen made, either in the trans-f ri iojr uf j)!o))erty from one name to ;miilh-r. or in the cliun^iMg of the a-.s-ssed values. We need harilly point out thai wlieii the collector-i"ll is eoiiiphle ;ind proved, ni> .'d frations (d' any kind should bemad, in i!. .\uy taxcn that tlir ('oiiiicil, in its wisiloin, .sees lit to alter or rebate, dioiild i;(i tliioiigli the books iii the siiiie.' way as any shown separately, and nw the other the vouchers paid. In addition to -"(he general ca.sh bouk there should be supplementary Ciish books for taxes, water works, and similar manner. At, the ond of each (lacnl year all thi!' ordinary viK'onuo and ^xpondl-jrture accounts should bo closed into Surplus apqouht, Jn tlijo same way that the revenue and expenditure of nny commcreiol business are carried to prbni and loss account. . Dittribution of Expenditure. We are enclosing a schedule of th6 headings umle.r which tho expenditure of the city should bo distiibutedj which Clin b.' added to from time to. timtj a,smay bo required, but which we think will answer the require* mont.�i of the city for some time to come. In making up this ochedulo we have endeavored to keep tiic expenditure of each, committee .sopav-ate. and at the snmn time have oft few ledger accounts aa posftible. Purchasing Department. In the purchasing of material ond .-supplies, it is essential that the tu'-ders for all supplies .should be issued by the secretnry-trensurer upon requisitions approved by the choir-miin, or in his obsonce by the acting choinnan, of the committee for whom the supplies are required, and that and that a Cnrbbti copy bo kept.' Tho. number of the order should appear on all jiivoiccH, aiul the inVoico .should be checked with tho copy of the order, and the date received marked on thi^ copy. If this is done it will be olmo.st impo.ssible for duplicate payments to bo made, and the city will bo safoguarded ognlrist improper purchases. Forms,- Aeeompanylng this report arc rulings of tho books" recommended, aud the forma noc.esnry to carry out the suggestions wo have made. Our Mr. Henderson will be in Lelh-bridge early in January, and will then complete the audit tor this year and put the system outlined into operation, should the Council approve of our recommendations. In making this report we have only token up the more important points, and Imve not dealt with any of the minor details that will be necessary to'make the system work snmotlily, for two reasons;-First, because they are not materiol to tho general oiit-line of the system; and second, "bo-cause they con be better explained ed. sub- no employee of the city should be when the new books are being open-allowed to obtain goods without such official order,\ We would recommend that an official order book be kept by the secretary-treasurer, that all orders be numbered con.sccutively. All of which is respectfully milted. , (Sgd.) W. A. HENDERSON & CO., Chartered Accountants. Electrical Time Clocks Atitomatically switch out your lights at any hour of the day or night. Electric Wiring As installed by us gives the grontesl ix)v/er n'ntl lightest metre bills. Electric Supplies Of good quality in stock at close prices, X McKENZIE & ROY Electrical Dealers and ContrActors Redpath St., Lethbridge, Alta. Phone 204  ' CITY OF LETHBRIDGE. Rrtlanco Sheet, 3lst December, 1907. Assets. WATER WORKS- , Latul, Buildings. Pumps, etc.......$ 32,031.73 Maine, Hydi\,ints, Meters, etc....... 102,722.35) .$134,754.12 FIRE DEPARTMENT- . Land and Building .. ...' ......... l),lC2.0r) .�\ppttratns ..................... 5,971.90 WORKS AND PROPKRTY- Miiterial Yord Buildings......... 1,735.00 EquipmeiU ..................... 1,942.00 ISOLATION HOSPITAL- Building only ...... Weigh Scales........ Office Furniture ..... I5,i;�.95 3,677.00 3,039.25 260.00 1,115.04 Sewers ................................... 60,596.38 Sidewalk.s................................. 3,416.67 $157,979.36 Cash on Hand, Water Works Account .. Accotmts Receivable, IJouse cynneetions Unpaid Taxes (1907)...................... WORKS AND PROPERTY- Material on hand .................... 64,013.05 1,776.85 8aH.54 5.929.66 475.50 9,020.55 Nominal excess of liabilities over assets Liabilitijs. Debenture Account ....................... $221,111.77 BILLS PAYABLE- W.ater Works Account ............$ 12,000.00 , $231,012.55 16,894.36 $247,907 .32 General Account .............. OVERDRAFT BANK OF MONTREAL- Water Works Account....... General Aeenunt ............. 10,000.00 l'JO.45 284.82 FRONTAGE TAXES- Maintenance Water Works Maintenance Sewei Account.s Payable IMains 22.000.00 475.27 2,5,39.90 1,114.13 036.2.-) DISTRIBUTION OF EXPENDITURE Works and Property-Repairs of streets, repairs of crossings and sidewalks, jiarks ami boulevard, local 247,907.32 NO GOOD HUNTER will start out with a poor gun if he can help it. He can help it, and so can you. GEf YOUR GUN here, and it will be a good one. We hsivc many styles ond prices, but you won't find a poor gun in the lot. AMMUNITION which we carry is of the best, and pric. s are right. HOWARD CASE & CO. QUNSMIXHS LETHBRIDGE ALTA BEET SUGAR INDUSTRY. Ottawa. Oct. 31.-.'\ new bulletin is being prepared by the Btireau of Cen-.m;s and Statistics hero which will bo Ihe first authoritative statement on llie condition of the sugar industry in Canada. It is exiiected that tho new bulletin will give encouragement to those intending to slurt sugar beet factories in this country, in addition to giving complete statistics as to til' growth of the trade in Canada. At |>rn.' side, and on the | ^Vater Works (Capital)-Land, >.ther c..lmims for date, amount paid | buildings and plant, mains, hydrants, ir.asurer. an.I treasurer's initials receipting for same. Till- wal.T worl:s book should contain leading- to show dati? received, etist.ini.-i-. .'nslonier's number, amount �if hill, dise.Hint allowed, amount receive.! f.�r water, house e.uinections, .tc, ilat.', anujunt paid treasurer, aird Ireasnrer's initials. Till- ehctiic light book headings should b":-Dati\ customer, custom-r's mimb.r, amount of bill, di.scount, inioimt r.ceiveil, date, paid treasur-�r, ami irea-mer's initials. Voucher Register. The system in ns.- by the city, viz.: hat .if ilisti ihntiiig the expenditure hrowph the ti-.-asin-er's cash book, is not al all s.itisfactory, involving, as it .|..;s. till books. We Operation-Repair of, mains, repairs of hydrants, r.'pairs electric plant, j r.'p.iirs pumps, repairs valves and pipes, oil and waste, wages, sundries. Electric Power-Capital-Buildings and land, electric plant, engines and boilers, poles and wires, house services, meters. Operating-Wages power house, fuel, water, oil and waste, repairs building, repairs electric jilant, rejiairs engines and boilers, repairs poles and wires, repairs services, repairs meters, wages meter men, trinnners and carbons, sundries. Sewers-Labor an4 material. License Police and Relief-Board of Health, police, pound, relief, l.so-lated Hosiiital, sundries. Get better cooking results from less fuel y HIS range was built to get more and steadier ' heal out of tbe fuel you burn, -to bake rmd roast perfectly. -to do all that the highest priced range will do and do it easily. Gurney-Ox�ord Chancellor Is built of dead flat, patent levelled steel, .isboslos lined. It has the duplex reversible grate-With this grate no coal can drop through until it is ihoroughly burned -the teeth cut ofl the dead ashes from the bottom of the fire v.hen the grate is operated, giving a quick, hut fire. Note the iiig, deep oven, with balanced door that drops down and forms a firm shell for basting, etc. The detachable copper reservoir will keep you supplied with plenty of hot water. The Gurney - Oxford Chancellor Range will cut down living expenses by saving fuel, food and labor. It bakes perfectly, roasts to a turn-is easily controlled and perfect in operation. Market and Publicity-Market k-eping of three sets of j ijujidifips and land, market expense, an- th.-refoie recommend-; publicity, sundries, lilt; ihi' adoption of a voucher jour-1 Finance Cninmitlee-Salaries, print-lal or r.-!.M-t.r. so ruled that all ex-1 j,f,, julverti.sing and stationery, de-lieii.litur.- i, .lisliibuted under the j ij,.,iiii-;.- principal, debenture inter-i.-iuliiie t.. uhi.li it belongs, anil the | ,.^1, int;rest and exchange,\ sundries, keej.ing oi .s, p.-uni,. books for each i Li-dger Accounts-Store No. I di'pailin.-nt iloie- away with. I (pumping plant), store No. 2 (electric Central Ledger. | plant), stor.- No. 3 (imUerial yard). As we hav.- already stated, no l.'d-1 _____ ger sh.iwing anything more than the cash iransaetions of the city has, ever been kept. Cajiital expenditure at GURNEY SUGAR BEETS AT GLEICHEN the end of each year has been Iri'at-e.l as ;i cl.ise.l account, no balances being brought forward, or any notice (Gleiehen Call.) The first carload of beets to b( shipped from Gleiehen this year is lak.ii of tile assets or liabilities of i now being loaded from Ihe Demon-1 the city wiien Ihe next yi-ar's fie-! stration Earn), from where at least counts wi-r-e opeii.'d. In th.' op"niiig of tln' new n.e.s-aiv to hav,' an iii-'ooon be i'ea'iy t This is the range you should have in your kitchen-the range you should write us about to-day asking for full information. PRICE 140 High CUset 910 aztra Roarrolr 98.50 extra -OXFORD Golden Nugget No range was ever sold at so low a price that was so solidly built of dead flat, patent levelled sleol, lined with asbestos and containing so many of the latest improvements iiv range construction. The new Gurney-Oxford reversible grate gels the best out of any coal and gives a quickly responding fire. The oven gives an absolutely even temperature and is extra large. Let us tell you more about it. PRICE S23.00, HIah Closet S7.SO ' extra, re�arveir SS.OO extra The Gurney Standard Metal Co., Limited EdmS^'en it '.�.il! \y-- nic.--aiy to li.iv,' an in-', <-oon v.'U'.oiy, .11 valuation, of all the city's iss.l- as at th.' yisl December, 1908. iVe h;iv.' been abl.5 to ascertain Ihe list of s.inle .if the assets, vi/..: thosi' conliiiti.'.l in tin attached statement of iss.ts and liabilities, but a valua-ion -howl.I be placed Oil tlic land on wlii.-li till' Isolation Hospital stands, parks, sli.'ets, ,ind any other propi'r-ly ov.n.'il by th.- city. The biihinces of all capital accounts must b" carri.-d f.jrwurd each year, as well as all arrears of taxes, and any jtlier amounts due to tbi' city, and the liabilities must be treated in a another car will i.'dger ; s.'veral others''of bi' shipped, while our farmi'rs will make tiieir fii-st ^ i^biiiments. The bi'ets ar.' niuch ^ larger and belter this year than last iin.l a far greater quantity has been grown than in any former year. The' siu'cess attained this year has great-j ly encouraged all who have grown them as well as many others who had wiitehing llu'iii closely aud it is ful-, ly expected a big acreag.' will be sown next year, .\fter the bei'ts are shipped and the results r,biiiined from the factory The Call is promised a report for publication of exact result.s. which shouht prove- most interesting. LUMP SALT for CATTLE Any quantity. Prices right. HiKhest cash prices paid for HIDES AND FURS A. CARRUTHERS CO. LTD. FORD STREET, NEAR THE MILLS P.O. Box 608 Phone 260 ;