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RACERS, LEA -E ý-S,OIN ý IlI We are offering special value in Crossenut Saws, Axes, Axe Handlcs, &c., bcst quality, carefully seleçted, very iowest prices; your inspection invited.,i Phone 66, BowmÂNviLLE. Rnd,. Worth. (Opposite Ontario Bank.) 1 The VWrdict In the case is, that in Holiday Goods, my variety is the greatest, and value the best yetoffered. Don't be late, but among the early ones to take a look through, and make your seleetions. Calendars in great profusion. Just to enumerate, Beautifully Bounid Gif t Books 25c, others at 40c, flot quite so nice but very mucli larger at 25e and 35c. Very attractive, leading authors, 75e te,$1.53. Poets, leather bound, 75e up to $3.00. Toy Books, paper and linen, great value, some at haîf regular price. A splendid Photo Album, 50e, and 75c. Poeket Bibles front 25e- the -value here is great. Ladies' Companions from 25c. Toilet Cases from $ 1. Glove and Handkcrehief Boxes from 50c. 'The same low prices run through the whole list. Dolis, Games, Faney Articles, Stationary, Toys, Xmas Novelties, Work and Faney Baskets, Faney Cups and Saucers, Vases and China. Sunday Sehools note this: I supply ail Lesson Helps and give special attention to selection of Libraries. Let me hear f rom you. Bo'WMANVILLE. P. TREBILeeeK. Furniture Dealer___ A ND ___Funeral Director BOWIANYILLE e ORONO. Is l practically and toogl Etaught by expert teachers at the - BRITISH AMERICAN a- BUSINESS COLLEGE Y.M.C.A. Building. Toronto. 40 eporting methoda used from the - start to finsh a d grfaduates assisteti E to positions. - Writ orfe prospec- ~- tus.-m ~-DAVID HOSKINS, ~~Chrteredcc"lt,Prnepal. Federated Business Colleges. 1-AMLTON Business College, Y. M.C,A. ,BIdg., Hami ton ,Ont, C.R.MeCulI ough,Principal. GALT Business College, Gait, Ont., W. Brooks, Pri nci pal. Iutercolegite Business Practiee btween the stud t of tse two Reprezentative Business Sc 19bl. Enter ether and ejoy the bet ln bues and shorthand Instruction. This is an exe it.et begin. Ciclr. fre. A ddress, C.R.McCullough, Principal Extends to you bis Best Wishes for a Happy and Prosper= -OUS 1899. If gives iim great pleasure fo ex- press lis aDpreciation for your kind patronage during flic ycar that is pasf particularly flirougli fhe festivr, season. R1e also assures you of his dleter- mination to do ail in lis power to retaiD your confidence and make it interesting for you f0 continue your patronage through fie eoming year. Grocers due bis taken as cash. T. N. RIORARD, Jaweller and Optician, Bowmanvile. HOU-S8E TO RENT.-That desrahie 1~c~rOfflàe7ttnce nZ7y oed by Mr. bottam Ceitset.8~emshalls, etc., h&r nd oft ate, smll arden vvith fruit ~~f0sa.aÂ~I t ~ HT~R& a 1 us4anda fflatttat AN EXPLANATION Â8 AKEP. The financial statement of the Fin- ance Committee of the Council dated Dec. 15 and publishedin THE STATES- MtAN of< Dec. 28,1898, and the financial statement presented over the signatures of R, R.Loscombe, Mayor, and Ihos. Burden, Treasurer, on the l5th Dec., 1898, and circulated in town, present some anomalies that certainly require explanation. For instance ,the statement presented with the report of the Finance Commit- tee gives the AssETs on Dec. 15, 1898,as follows : To Cash on hand OntarioBank $1,962.57 ; taxes for 1898 uncollected, $13,409 20. Total $15 ,872 .72. Tëhe Treasurer's statement ýdated the same day gives the ASSETs as follows : Uncollected taxes $13,409.72, cemetery, arrelars $140, rents $224. Total 818Q773.72 The difference between the two state- mients of Assets is, thus $1,599 00 ! How la this? It will also be observed that the Fin- ance Committee gives "Cash on hand"' $1962,57, while the treasurer's report~ has no snch asset. How is thisP Now for the LIîÂmLIrIES: The Fin- ance Committee's statement (Dec., 15)- Due Ontario Bank $10,611.40, Firemen $112.50, County rate $880, High School $2255, rebatos to farmers $86 .40, remit ted to indigents and charged against land $500, unsettled accounts, say, $300, balance $519.09. Total $15,372.29. This statement was presented to the Council as correct and se went to the public. On the samne'date the Treasurer 's statement gives the LIABILIIIES briefiy as follows : Notes in Ontario Bank $10,500, balance $3,273 72. Total $13,- 278.72. Figure as we may, we cannot make these two statements harmonize. One shows a surplus of $3',278.72, the other of only $519.09, while the later has nearly $2000 cash in the bank, The. other has no cash in the bank but a sur- plus of assets over liabilith-s of $3.273.72! Had both statements not been dated on the same, day, wecould find reason for the cl iscrepancy, but after allowing for the expenditure noted in the one and omitted from the other statement of hi- abi lities, the balances do not corres- pond nor do any of flhc amounts given correspond. Is cither statement cor- rect ? If so, which one ? We pause for an explanation. TOWN TflEASURER'S STÂTERENT. EDITOR STATESMAN.-YOU have had a great deal to say at x arious times about the way town finances are handled and jiistto satisfy myown curiosîty, I have been investigating the Town'Treasur- er's annual ýstatements for some years, and here are a few things that' puzzle me f00, 50 I submait them. to yon for pub- lication in the hope that Treasurer Bur- den will be able to clear up these ap- parent discrepancies and irregniarities in bis figures. To my limited compre- hension they seem. muchly mixed. Per- haps my knowleclge of Treasnrer's Arithmcitic and system. of Book-keeping is a trifle hazy,but 1 wish f0 be set right if I am wroug-. Statement of Dec. 15, 1895,paid Giov- er, Dec. 16, $47.uM, which. is repeated on same month of statemnent issued Decî,5 1896. In FireDepartmen.t statemeniit of 18ý'98 th xedture is $1,639.93 while lu summryil is only $1,527.43. Wiceh is right ? and what is the deticit on Dec. 16 ? Liabi lities Dec. 16, 1897 : 1-ighSchool town rate $2260 ; Mechanica Institute grant $150 ; Countv rate for 1897,81,170. These do not appear in 1898 statement as having been paid, but instead. other liabilifies which were not accoumted for were paid, such as flremen's pay, etc. The same thing occurs lu, other' state- ments. Statement of Dec. 15, 1895, sbows a deficit of S34.15.Disbursements Dec.15 to Dec. 31, 1895, $11,291.80 : Total $11,325.95. Receipts from Dec. 15 to Dec. 31, 1895 $16.146 26, showing on Jan., 1, '96 a de- ficit of S1,179.69,but Treasurer Burden's statmenet says a Balance on hand $1,133.77, showing a difference of $2,818.46. Statement of Dec. 15, 1896, shows a balance on hand of 828.31:. ReceiptF from D)ec. 15,; to De. , 1896,89,839 31: qi of road machine, while Darlington paid SOHOOL MASTER ABROAD. WEEK 0F FRAYER. Thursday, Jan. 5th., Methodisf church, Rev. J. J. Rae to preside An- muai Bible Society Meeting, address by Officers of Local B ranch and Rev. Wm, J olliffe. Collection in aid of the Society Friday, Jan. 6th., Presbyterian church, Relv. J. H. Turubuli, M. A., to preside, Rev. E. O. Irwin f0 give the address. Subject-I'The Church." The services 'will open at 7:45 each evening. The choir of the chùrch in whieh the service is held will conduet the singimg each eveniflg. A cordial invitatfion is extended to the public te attend and to participate in these ser- Municipal Electi ons. BoWMIANVTLLP. Resufit of voting on1 Momday. TOTAL. W'T.1 T. Hl. Spry 275 78 W. C. King 260 58 A Tait 251 68 J. B. Mitchel 238 7 1 J. McMurtry 226 74 J. K. Galbraith 223 57 Defeated. Jno. Percy 205 6ý7 Jos. j effery 192 63 L, Cornish 158 87 Jno. Osborne 06 26 Mr. Loscombe was electedn acclamation. x 1TH. 106 124 96 106 92 109 91 47 73 56 88 3 13 5 2 mayor by NEWCASTLE. Reeve: Jas. Parker; Councillors: R. Barfett, John Douglass, Jas. Lycett, R, Warren. CLARY-E. Reeve: P. B. Lovekin; Councillors: J. Brown, J. F. McMillan.. Jno. Davey, H. Millson. -CARTWIGIIT. Reeve: Anson Taylor. Councillors: G. MeLaughiin, J. E. Beacock,R.Jobb, R. Thompson,. OSHAWA. Mayor: Robt.McLauLrhlin. Council lors: J .Bailes,0.Hezzlewood,C. French, E. S. Edmondson, J. P. Grierson, P. IT Punshon. SehoolTrustees: H.Samells, C. A. Scott, W. W. Burns, W. S. Bow- den. EAST WHITBY. Re eve : A. E. Henry, ace. C ouncil-' lors: W. B. Guy, Ë. Mothersîli, S. Stocks, J. Crowell. WEST WRnrnY. Reeve: Alex. Ketchen; Concillors: B, Rogers, J. Bright, W Oke, W Brash. WHITBY. Ma yor: Jas.- Rutledge; Councillors: Dr. Adams, T. Devereil, E. R. Blow, T. G. Jackson, T. ýA. McGillivray, W.UB Pringle. POaRHOPE. Mayor : J. W.Quinlan. Councillors: W, Hl. Giddy, T. B. Chalk,J.McMullen, C. A. Hagerman, Dr. Might. County Counillors : W. Mecean, H. H. Wal- ker. C]Onmiý.. Mayor- E. C. SHuyck'e. Councillors' -H. Boggs, J. P. Field, G. T. Bickle, W. H Floyd, W. J. Malicr, S. Hobart. POuRPERRY. ]Reeve; S. Jeffery; Councillors: E. H. Purdy, J. L. Forman, T. Rundie, M. Bateman.'% MILLLBROOR. Reeve: R.- W. Clark, Councillors: W. S. Given, i'hexton, Needham, Bateson.. Sehool Trustees: Collins, Keils, Smith. .LiNSDÂY. Mayor: Thos. Walters. Councillors: Ing-le, Lemmon, Jackson, Horn, Cran- deli, RobsQn. PETERBORO. Mayor : A. L. Davis. Counillors: H. Best, J. Corkery, R. S. Davidson, T. H. G. Deene, E. H. D.,,Hall, W. Lang- ford, J. B. McWilliams, R. Neill, John Sawyer. 00R. CHiAEL Cures Catarrh, Hay foetrl Rose Fever andS Afl Head Couds. Give one blow witbth ie Blower and the Powder is diflused, making a Sure and Permanent Cure. P»RICE WITH 3L.owER 25 0u-Nrs rEADAKE.GNWE ALEX. Lu'rrnp.L la now prepared to supply the citizens of Bowmanville. with bread and cakes, fresh evcry day. Very complete stock of confectionary, fruits, etc. Wedding Cakes made f0 order. Alex. Luttreil. Clarkc's Old Stand, Bowmamville.~ THES B13ST JOB -oes hwolias education-special training. Why not qualify for the best places gelng. You have the chance. The ~[N1R[ IIISNFS3 CO[LFG[ TORONTO opens the door te succes, for many yeung men and women each year. h offers splendid equip- mient, therough work, astrong staff and good resulte. 'You can enter any time.. Write for prospetus. W. H. SHAW, Principal. Yonge & Gerrard Sts.., Toronto. Paterfamilias, Bit, down with yrou family and talk, over what newspapers and other publications you want for 18,99. Whenq you decide place your order fox al with Tms STATESMAN. Our cdubbing ratela ari$ lowest. JRNUýRYi E T ND H TJE RIRY 1899 1899 BOWMANVI LLE. $5, 0 0THIS iMONTH This month-January-is thle last month in ouru mness year and we want to m-iake it a record breaker. are taking stock andt have a lot of odd linestha.t we are going to get rid of, we are also anxious to getounr stock down to the lowest possible point and to do s0 we are making a big clearing sale to last ail month with special BargailiDilyb veryTusdc Oommteneing Tuesdaly, Janu ary lu-i. Ladies' all-wool Black Stoekings, reg. pricc' 20 cents, Tuesday 14c. Grey Flannel. heavy quality in light and dark, reg. price 23e a yd., Tuesday 15c. Fine Bleaclied Table Linen, very wide, splendid quality, and special value at our reg. price 65e, Tuesday 45e a y4. Feather Ticking, the regular 25e kind, special for Tuesday 17c. lleavy ShirtingShakerflannei, dark colors, reg price 2- speciai 10c. Heavy White Wool BlankeSts, large size, reg. price $3, special $2,25. Ladies' Yests, ne, regular 18e, special 15e. Ladies' Plain Box ,Cloths, in Blues, Greens, Browns and Cardinal, wide goods, reg ular priee 75ce, special 25(3 per yard. Black Satin Jrocade, nie e iw patturus, oufr reg. 65e line, speciai 3'5e per yard. A ehoicee lot of Fancies in newest colorings, best quality goods, reg. price from S5o to 75e,, special 34e per yard. Plain Serges, aiLl wool, Greý', Yale Bine and Black, reg. 60e, une, special'40e per yard. Fane'y Cheek Dress Goods, reg. 35e, special 19c. Tartan Plaids 40 inehes wide, reg. 25e, speeial 15e. Silk Blouse lengths, faney patterns, reg. price $2.25, special $1.50. What Jackets we have left are ail very new, bought late in the season and eonsequently the very latest styles, styles that will undoubtedly be the right thing nexl- 'eason. We are asking les~s than haîf price for them. dajrgain Day will be a good day to have a look tliroughf them. REMNANTS 0F ILANNELETTEs-we put on for this month a lot of ends of Flannelette froitn 3 or 4 yards Up to 10 and 12 yards in the end. The prices wifl be so 10ow thatw expect tliem to go quickly. Buy what you want on Bargain Day, Tuesday Next. We stili have Ladies' Gautlets in Grey Lamnb, Opos- sum, Electrie Seal and Astrachan, ,also Grey Lamub Collars and Caps, Ruifs in Sable, Beaver,, Opossum and Grey Lamb. Somne bargains ini Men's- Fur Côats and Caps. Flannelette. Blankets for Cribs, reg. 35-c, special 25e a pair, Q_ )Tû(D W1- >O- TI) 5 s Mlen's Heavy Frieze U]sters, good heavy ail wool Frieze, a speeially good warm eoat, at our reg. price $7, reduceci to $4.90. Men's Priez. Ulsters, odd lines that were $5, $5.50, and ý6, reduced to$390 len'e Beaver Overcoats, velvet collar, ,farmer's satin lined, goocIj t, reg. prie. $6.50, special $4.95. Corduroy Pants, lined throughout wý. d good heavy cotton, reg. price $2.50, special $1.95, Heavy Tweed Panits, grey strips, special 89c. Men's Seoteh Knit Shirts and Drawers, nieee dean ail wool goods, special value at our reg. price 75e a garment, on Tuesday for suit $1.09., These are very special. Our Boot and Shoe trade lias been making immense strides. Our values are doing it. When -you want anytblng in the shoe line coinp t4A us. Men's four buekie Feit Boots, regular price $2 for $1 .50. Men's fine CascoCaîf, lae'ed Boots, standard screw, extension soles, globe Itoe; sizes 6 to 10, reg. $1.35, special 98c. Boyýs' Boston Caîf Boots, a good stroig' sehool boot, hand pegged with toe cap, sizes 1 to,5, reg. price $1, speelall 75c. Youths' buif laeed Boots, standard screw, ex tensioù soles, sizes 11, 12 and 13, reg. priee $1, special 75c. Ladies' pebbled laeed Boots, stand- ard serew, heavy soles, sizes 3 to 7, reg. $1.25, special 9$Ï,. Misses' Folt Overshoes, buttoned, sizes il to 2, reg. price $1.25, special 80c. AMen's low eut Overshoes, first quality êanadian Ilubber Co.'s goods, reg. prie. $1, special 65e. Misses' glovQ, grain button Boots, standard screw, a good séhool boot, sizes il to 2, reg. prie $1.25, special 98c. Misses' pebbled laeed boots, MeKay sewen soles,,pomnted toc, with fancy toe cap making a fine skating boot, reg. price $1.50, speeiai $1. New Valencia Oranges, reg. price 20e per doz., Tuesday 15e a ciz Canned Corn 8 cents per tin, canned Feas 8 cents per tq eanned Pumpkins 8 cents per tin, very b~est qualit g5Ut.u rn i sU~, ne L wtuI LV it LUper iety c'.1u0li I b'V ou.tauu Soap 14 bars for 25e. Laundry Scap, 3 lb bars, 2 for 25e, Toilet Soap, ý1. cakes in a box, price 8e.'Mixed Tea, good value at 29e a lb, special fer Tuesday, 2 lbs for 39e. Pure Coffee, our own grindlng, per lb 22e, ~u, day. Mixed Peel Lemon, Orange and Citron per lb 1&/'onSa( 4 packages for 25e. Clearing China Goods ail wor,ýh i25ce éêéh. -A nice assortment China Cups and Sa-ucers, fancy 1(,, ; China Salad Dishes, fancy 14e; China Porridge Bowls 10e; China Buatl-,r Nappies 20a per doz; Glass Berry Dishes 15e eaeh. Sugar Sifters, Niekie Tops, 17e ecd; Special prices on Dinner and Toilet Sets. You can save lots of money by trading with us during flic "Januarýy sale. The more you buy the more you save. We always pay t he highest price for ail kimds of produce. Wishing you the Compliments of the Seas'on. JohnIVMcMurtry. J - j Cawker & Tait carry a tufil lie' of Cowan's celebt.e coa that is belng se successfully de-nionsùted in town Don't faUl to try them. . w invar ârily 90PA tg tbe one with the best brain 1 -n týQ fi no. rew fri-fif. .-.i- ýl p. rrft ,.Ixr & il-.Q Il -1- -t-- ý 1 LbI Il lut, lu,, - - - l..