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All the Neivs | While It Is News (3 LORI FTIR 3 A Cana Snags TE ee ere Shop In Oshawa and Help Build Up the Town VOLUME 51--No. 90 Published at Oshawa, Oal,, Canada Saturday Tuesday, Thursday and OSHAWA, ONTARIO, THURSDAY, NOVEMBER 2, 1922 * Yearly Subscription $3.00 single Copies 5 Cents FOURTEEN PAGES Teachers' Agreements Were Never Executed Claim Govt. Auditors Omission Makes It Impossible To Verify Salary Lists-- No Serious Fault Found With Board of Education Books " REPORT CONTAINS RECOMMENDATIONS While nothing serious was found amiss with the books of the Board of Education by the auditors ap- pointed by the government, several minor details were not in proper shape, Among these was the fact that the agreements with teachers had never been executed by the Board. The law, the auditor point- ed out; requires that every teacher shall sign an agreement before en- tering upon his or her duties. The report is as follows: -- 1. Audit of the Books and Accounts of the School Board for the year ending 31 Dgcember, 1921, has been completed, and Schedules are attach- ed hereto as follows: -- A. Balance Sheet, B. Statement of Receipts and Ex- penditures. C., Unpaid Accounts. D. List of Missing Invoices. E. Insurance in Force. 2. Cash Book, The two column Cash Book used during 1921 has been discarded, and the new Cash Book adopted has columns suitably ar- ranged to take care of the different classification of receipts and dis bursements. This will obviate the necessity of analyzing the receipts and disbursements, az the totals of the several columns will give the in- formation needed for the preparation of the Annual Cash Statements, and Government Returns, 3. An Official receipt should be giv- en for all monies received by the Treasurer, the duplicate being re- tained for audit purposes and future reference, 4. Public School Fees received, February, March, April, May, June, October, November and December as shown in memorandum book, amounting to $55.80, were entered in the Cash Book in December as $61.- 80. The lack of copies of receipts made it impossible to verify the cor- rectness of fees paid during tha year. 5. Industrial School : Fees were deposited in a Savings Account in the Dominion Bank, but no entries ap- pear in the Cash Book. A list of fees collected was not produced al- though asked for. 6. Bank Accounts, It has been customary to keep special bank ac- counts for different purposes. No Ledger has been in use to record the transactions and show balances in the different accounts of the School Board. The use of a Ledger would have rendered many of these Bank Accounts unnecessary and thus have reduced the Board's visk of loss as some transactions did not appear in the old Cash Book at all. 7. Cash received from the Town, being proceeds of Debentures sold for the erection and equipping of Portable Schools ($9,878.08), was not entered in the Cash Book, although deposited in a Savings Account in the Dominion Bank on 10 October, 1921. Three cheques were issued against this account and these were not entered in the Cask Book, viz.-- 30 Sept. Trick, W. J. .. ..$4,000.00 18 Oct. Trick, W. J. .. 4,000.00 3 Nov. Luke Bros. ... ......... 1,500.00 The Balance, $378.08, was trans- ferred 14 December, 1921, to the gen- eral Bank Account and was absorbed in the general school funds. 8. Standard Bank Balance, $88.85, has been unchanged for the past two years. This balance was said to represent amount unspent of a do- nation for Uniforms, etc., for the Cadet Corps. 9. Chegues issued were numbered, but numbers were noi recorded in the Cash Book mor on Payrolls. 10. Cheques issued during the year were examined, and invoices support- ing them were produced, bearing au- thorization for payment by the Board. 11. Salaries were entered in total in the Cash Book, although paid by individual cheques. January Pay- rolls were missing acd lists had to be prepared to verify totals as en- tered in the Cash Book. 12. Teachers' Salaries. A com- plete list of all Salaries authorized and the agreements with Teachers were not produced. The latter had never been executed. The lack of (Continued on Page 3. Sec. 2.) Miss H. Ward Heads 21.7 Girls' Baseball Team Fittings ladi ball team held an organization meeting in the Y.M.C.A. Monday evening when a discussion was held as to their prospects for putting a win- ning team in the field. Miss Hazel Ward was elected president and Miss Margaret McAdams, secretary-trea: urer. Am ive was appointed composed of Misses CG. Gray, G. Bal- entine and D. St. Andrews. The team turned out for the first prac- tice last evening in preparation for their opening game a week from to- * ind hh To Dedicate Organ In Christian Church On Sunday morning an un- usually interesting service will be held in the Christian Church Centre Street, when the new pipe organ will be dedicated to the church. A special ser- mon will be delivered by the pastor, Rev, E. T. Cotten, who has also planned to hold thanksgiving services in con- nection with the dedication ceremony. Sunday will mark the beginning of the second year in the pastorate of Mr. Cotten in the Oshawa Chris- Jan Church, An attractive musical enter- tainment is being prepared by Miss Mildred * Ellis, organist, for next Friday evening when the new organ will be officially opened. Some of the best lo- cal talent will take part while some noted entertainers from Toronto have been invited. PEOPLE READ MORE INGOLD WEATHER Librarian's Monthly Report Shows Substantial Cir- culation Increase With the advent of colder weather a greater interest is being evinced in reading matter, judging from figures released this morning by Miss Jones, librarian. 'The total number of books in general circulation during the month of 'October was 2,807, in contrast to 2,596 during the month of September. Chief interest still seems to be centred in fiction, as, according to the figures few are taking advan- tage of the classified matter. Sixty- eight new members were obtained during the month as compared to 32 during September, Following are the figures divulg- ed this morning and below them is # comparative table containing the figures for the month of September: Fiction Class. Total Adults, Oct. .... ... 1805 246 2051 Juvenile, Oct. ..... 656 120 776 New readers ... ... 68 Month's total . 2827 Fiction Class. runs: 123 176 .. 687 110 Total 1709 797 32 Adults _. ... Juvenile .... ... New readers 2596 POSTMASTER SAVES MONEY FOR CITIZENS Refuses Money Orders Pay- able to Fraud Firms In Ottawa Month's total .... A fraud order has been issued by the postal authorities at Ottawa against a number of so-called prize concerns, which operate there. These firms have been doing a large busi- ness in Ontario and the department believes that they are of a fraudu- lent nature. Operating under var- ious names, the firms are conducted by two men. J. F. Tamblyn, local postmaster, this morning stated that he had found it necessary to stop 'many citizens from issuing money orders to these firms during the past few days. There is no doubt that the firms have done quite a business in Oshawa and consequently many have been "stung." / The firm has been conducting prize campaigns offering. silverware as awards. The names under which they have plied their trade are as numerous as they are ingenious. Local citizens who have responded to ads which have appeared in various papers would do well to look care- fully over the list of the names of the firms against which the framd order has been issued. They are the Radiant, United, Diamond, Amer- jcan, United, Canadian, Premium, Union, Crown, Royal Standard, Im- perial and Prize Winning companies. All of the above---mentoned com- panies had the word "Silverware" after the initial title. A fraud order has also been is- sued against the Radio Products Cor- poration, 55 Broadway, New York. The postal autiborities -also an- nounce an innovation in the form of a series of envelopes, of one, two and three cent denominations. The envelopes are 9% inches Wy 4% inches. Prices per hundred can be obtained at the local office. Constant, not spasmodic, effort is the price of achievement. ing over $90,000. BUILDING RECORD 5 ESTABLISHED DURING OCTOBER Permits For Month Reach Total Value of $316,355 UNUSUAL ACTIVITY Total For Year Already In Excess of 1921 Amount From a building standpoint the town of Oshawa is this year enjoy- ing the greatest one in its 'history. That was the cheering announcement which emanated this morning from the offices of the Town Engineer The month of October, when bulld- ing activities generally taper off, has heen a record breaking month in the record smashing year, Although work of erection of St. George's Church was started some time ago the building permit for it was not taken out until this month, The permit calls for the er- ection of a stone church valued at ap- proximately $216,000, This permit coupled with the one for the school on Ritson road, helped to swell the month's total considerably. The school will cost about $54,000. The total value of the permits fssued © last month {is $308,450. Twenty-five permits were issued. During October of last year permits to the value of $216,000 were is- sued, During September of this year building permits valued at $22,426 were issued, The value of the permits issued in the month of October, of this year, just comes short of being equal to the value of the total permits issued in 1921 by about $8,000. The value of the permits issued last year was $316,366. To date the value of per- mits 1ssued since January 1, is $437- 080. A total of 266 permits bave been issued already this year while last year but 142 permits were is- sued. Several permits for the erection of houses have been issued during the past few days. One was granted to P. Bryck, for the erection of a gar- age on the south side of William street between Ritson road and Ken- neth avenue. Value $150. Mrs. Gertrude Armstrong has been granted a permit to erect a house on Division street hetween Colborne and Brock streets. A. 8S. Storie will er- ect a house on the north side of King street between Church and Prince streets, : "Y" Worker Tells Of Work in Korea Speaking to the Business Men's Club in the Y.M.C.A., Tuesday even- ing Mr. George A. Gregg, who rep- resents the Y.M.C.A., in Foreign Missionary Work, stated that unless the men behind the institution came to their aid, the Foreign Department would face a big deficit at the end of the year. In making an appeal to the busi- ness men, the speaker referred to his work in Korea, declaring that it was just as important as the work in Canada. The Koreans were gen- tlemen, they had a sense of humor and a great capacity to learn. Af- ter spending a number of years in that country, Mr. Gregg declared that he felt almost as much attached to the Koreans as he did to the people of this country. x The world was tied together in many ways, Mr. Gregg said, some of which were, the postal, telegraph and wireless systems. A world sym- pathy was also evident. Should a famine occur in China, assistance was always forthcoming from other countries, Likewise the fire suffer- ers of Northern Ontario received as- sistance from all sections of the Do- minion. ""This sympathy is a spirit of bro- therhood which is gradually envel- oping the world and which impresses us with the fact that we must learn to think of our brothers across the sea instead of ourselves," Mr. Gregg said in conclusion. -- Heavy Enrollment For Night Classes Industrial night elasses which are put on under the board of Edueation will -open to-night in the High School and' King Street Public School, That these classes will be well pat- ronised was shown by the large number of inquiries re- ceived by the committee who were in the offices at the school last might for the purpose of enrolling students. The pnum- ber of enrollments at hoth schoois was 90, 45 of them be- ing at the High School. This number is considerably larger than on the first night of en- rollment a year ago. Prospects for much larger classes than before are indeed promising. The classes will be held on Monday and Thursday even- ings and Tuesday and Friday evenings, That is, those who attend on Monday evening will also attend on Thursday. The fees are slightly higher than last year in some respects, The charge for a course in motor mechanics is $5 while all other courses are $2 excepting arith- mentic and home nursing for which the charge is $1, | HALLOWE'EN WAS NIGHT OF JOLLITY THROUGHOUT TOWN In Water Books; Youngsters Indulged In Auditors Find Shortage Commission Sum Is | Small Pranks But Few Were of Serious Nature MANY IN COSTUME Dances And Parties Claimed Numerous Attendants From Merrymakers Hay Takes Tumble In Front of Bank Residents who came down town for the usual aflernocn ' stroll yesterday were much amused at noticing a large load of hay resting against a telephone pole at King and Simcoe Streets near the Stan- dard Bank. The owner of the hay was Mr. James Knox, of North Oshawa. While driving "north on Simcoe Street the load threatened to topple over several times but the driver managed to get across the in- tersection at King and Simcoe streets before the wagon gave way allowing the hay to fall over, against the pole, Mr. Knox was forced to return home for another wagon and it was not until late in the af- There are some who may dispute the assertion that the rising gen- eration is not so wild or daring as the boys and girls of other days but judging by the local celebration | of Hallowe'en one would be led to 80 believe. Despite the fact that the celer bration was this year one of the liveliest on record very little dam- age was reported by citizens. Small boys having apparently become im- bued with the carnival spirit rather than that of destruction. CUSTOMS RETURNS FOR MONTH NEAR |-2 MILLION MARK Collector Predicts Collections For Fiscal Year May Reach $7,000,000 PASS THE 1921 TOTALS Total For Seven Months of Year Stands At $3,103,272 According to figures released this morning by C. E, Thomas, local col- lector of customs and excise, the sum of $477,650.24 wus collected in customs and excise returns during the month of October. This sum, representing the collections for ome month, bas only heen exceeded once during the previogs months of the year, when in August $523 577.22 was collected. The total collections last year amounted to $2,901,207.19. Already with but seven months ot the fiscal year passed this sum has been ex- ceeded. The total collected to date is $3,103,272.05 or an increase of ap- proximately $202,064.96, during the first seven months of the year, over the entire collections of last year. As there has been a steady in- crease fn the collections from the beginning of the department's fiscal year starting on April 1 of last year, the collector believes that his pre- diction made some time ago that the collections would this year exceed seven millions of dollars will be jus- tified. Below is a list of the monthly re- turns from April 1 to the end of October: Apri} ....-.. 8 May ... June ... ... Inly: .... oo. August ... .. September ... .. . October ... .. 391,361.84 345,878.72 288,515.32 345,996.58 23,577.22 430,292.13 477,650.24 Tofal ... '... veer $3,103,272.05 The amount collected during Oe- tober of last year was $196,620.39, DISASTROUS FIRE ON HARWOOD FARM Large Barn and Contents Completely Destroyed By Fire A disastrous fire occurred at the farm of John Shearer, Harwood, | coms eves | SONS OF ENGLAND -- WHIST Drive, Friday night, 8 o'clock sharp. Admission 25c. (90a) ROLLER RINK OPEN EVERY Tuesday, Thursday and Saturday evenings. Also Saturday after- noo 66-1. CENTRE STREET HOME AND School Club Bazaar on Tuesday, November 21, in St. George's Par- ish Hall, Centre Street. 90-a THE LADIES OF ST. GEORGE'S Church will hold their annual ba- zaar in the Parish Hall. Centre Street, Wednesday, Nov. 15th! 20 COME TO THE POULTRY WHIST Drive on Friday, Nov. 3rd. at St. George's Hall, Supnyside. Admis- 25c. 'Three poultry prizes BAZAAR WILL BE HELD AT THE G.W.V.A., Nov. 7th, under aus- pices of L.O.B.A., No. 97. After- noon OB Minch served 15th. Dance in evi A me promised. Everybody w. 90a Tuesday e Mr. and Mrs. Shearer had been attending a church social at Harwood and did not return home until after eleven o'clock. Af- ter placing the car in the garage, Mr. Shearer visited the barn and appar- ently everything was alright. In less than half an hour after return- ing, Mr. Shearer's attention was at- tracted by a bright refiection and he found the large barn completely ) |enveloped in flames. Willing hands were soon on the scene, but with the exception of the automobile, very little was saved. All efforts to release the live stock were futile and four valuable horses, twenty head-of cattle, a number of pigs and a large pen of poultry were burned to death. The entire sea- son's crop and most of the imple- f | ments were destroyed. The origin of the fire is mot known. 120 Beformer has subscriptions in Everyone of ] advance, the being for periods three months steady increase im list is significant. True, all the old tricks and pranks were indulged in with the addition ternon that the hay had been removed from the street, TFive Items In Ledger Not Traceable in Cash Book-- Report Contains Sugges- tions For Handling of Special Water Act ALSO ADVISES USE OF USERS' LEDGER™ A shortage of $334.72, of which about $50 is not covered by the petty thieving 'that occurred in 1921, is reported in the auditors' report on the books of the Water Commission. The actual shortage unaccountable is $48.75, this sum being .represented in the ledger by five items in May and June of this year but for which no entries can be found in the cash book. A number of recommendations for improving the system of col- lecting and accounting are contain-' ed in the report, it being under- stood that several of the sugges- tions have already been acted upon by the Commission. of many new ones but on the whole the actions of the boys of school age were very tame, There were a few board walks torn up, fences torn down and shut- ters and gates carried away but in most cases the damage was slight. The following story can be taken as proof of the spirit in which boys entered into the celebration. A number of boys stole up to a house in the south end of the town and proceeded to pull a gate from its holdings. An elderly man appeared just as the deed was accomplished and said: "Boys I'm a cripple and can't put that gate on myself." "Alright Mister we'll put it on for you. We didn't know you were a cripple." Their job was hardly completed before a policeman ap- peared on the scene and the boys scurried to cover. The old gentle- man knew the names of the lads who had pulled his gate off but declined to furnish them to the police. While the youth of the town were engaged in pranks as enum- erated above the older folks were attending dances either of a public or semi-private nature 'or parties in their own homes. In the town hall one of the jolliest celebrations of its kind was staged. The affair was in the form of a masquerade dance. Prizes were awarded for the best dressed ladies and gent- (Continued on page 7) 15 YOUR NAME ON WATER BLACKLIST? Many Prominent Citizens Are Recipients Of Legal Notices The Town Engineer's department is still engaged sending out legal notices advising citizens who are de- linquent in the payment of water rates that if they do not pay up by Nov. 7 the water will be shut off. This morning The Reformer en- deavored to obtain from the depar:- ment the privilege of going over the list of delinquents. This was denied. From another source, however, the required information was procured. Truly no more rep- resentative body of citizens were ever gathered. than those who compose the personnel of the delinquent list. That hackneyed phrase 'representative body of citi- gens" is used advisedly for on the list are names--ssh-ssh, it's supposed to be a secret--of councillors, doe- tors, divines, manufacturing com- panies, civic. employees, storekeep- ers, private citizens and others. And here's some consolation for Mr. Average Citizen, Those who are well able to meet their obligations are in the majority on the delin- quent list and are receiving notices to pay up. The average citizen has| paid up very promptly. Which all goes to prove that W. C. Smith, Town Engineer, is playing no favorites in enforeing this recent- ly issued edict in regard to the pay- ment of water rates. Some of those in the above-mentioned category somehow or other got wind of th» fact that they are about to receive legal notices and this morning were making feverish efforts to pay up. POLICE MAKE SEIZURES License Inspector 'C. A, Mason, as- isted by the local police, made two unexpected calls at the homes of Oshawa residents yesterday morning. In each place a seizure of liquor was made. At the home of James Foley, 12 bottles of choice liquid was taken possession of, and a quantity of high wines was seized in the home of Frank Gobernik, Olive Avenue. The raids were instigated owing to the Police being suspicious of illicit liquor traffic but it is understood no charges as yet have been preferred against the two men concerned. The report, in detail, reads: 1. Cash Balance Sheet shovs cash on hand $72.28, and cash short- age (known) $334.72, Cash on hand was verified by me on the § April, 1922. The shortage consists of an a- mount of $267.43 reported on 1 November, 1921 after the discovery of petty thefts that had taken place. A further sum of $16.95, represented cash reeeived and unaccounted for by your staff, Errors in additions of the Cash Book account for an ad- ditional sum of $1.59. The following five accounts were marked off in the ledger as being paid. Upon referring to the Cash Book, no such entries were found. June 22, 1921, Branton, $9.50, Folio 969 Cash Book. June 22, 1921, Pennell, $9.30, Folic 969 Cash Book, June 22, 1921, Small, $10.20, Folio 969 Cash Book. June 22, 1921, Sterling, Folio 969 Cash Book, May 11, 1921, Oshawa Railway Co., $9.55. No Cash Book Folio. Total $48.75. This irregularity is most serious and the Clerk who made the entries in the ledger could not furnish me with a satisfactory explanation. Had it not been for the untrue en- tries in the ledger, it might have been assumed that this last amount would increase the pilfering short- age. The false entry in the led- ger would seem to dispel the sugges- tion that this sum could form part of the stolen money as declared on 1 November, 1921. In this connec- tion the Bank Deposits were not made with sufficient promptitude. A fixed sum of $50.00 should be set aside for change and all cash re- ceived deposited daily. 2. Revenue Account shows an ex- cess of Income over Expenditure for the year of $19,096.21 without charging to the account any sum for interest ¢u Capital invested. It i worthy of note that if a charge of 6% on the Capital employed had been made against this account, the operating loss for 1921 would have been $10,964.00 without making any charge for depreciation of Plant and Machinery or Municipal Taxation. Schedule "H" gives details of Ac- $10.20, Results of October Exams in P. Schools Mervin Me- derson, Stuart Carver. Lean, Marjorie Young. C. B. Saunders, teacher. 1II.-- Grace Wianell, Vernon Doris Hopkins, Wilma Results of October examinations in the Public Schools follow: SIMCOE STREET Sr. IIl.--Madalene Sisson, Ada Lavender, Alan Cunningham, Elsie Ayers, Juanita Rook, Doris Jones, Marie Logeman, Harold Ogden, Mary Mothersill, Jack Jones, Irene Elford. Evelyn Andison. Jr. 1lI.--Sara Grom. Nettee B. M. McConnell, teacher. Jr. NIL.--Ray Lee, Ora Wilson, Fred Thompson. V. A. Langmaid, teacher. Sr. 11.-- John Gudgeon, Louis Grom, Ora Gerrow, Sarah Rainish, Bryce Reeves, Gordon Van Driel, Margaret Cunningham, Jr. H.--Douglas Ogden, Carmen Thompson, Marjorie Cochrane, Mary Voyerkerich, Reta Lang, Frank Brown, Marie Tubbs, Willie Pratley. G. L. Anpand, teacher. Jr. I1L--Andrew Lisk, Norman Williams, Edythe Rouston, Dorothy Sisson, Doreen Bligdon. Sr. I.--Elizabeth Gudgeon, Chris- tina Logeman, John Lepinski, Gladys Sr. Hartmann, Burnett, Jr. HIL.--Fred James, J. B. Arnott, teacher. Jr. 1IL.--Gladys Wragg, Jack Gej- kie, Phoebe Donald, Howard Wag- nes, Albert Brown. H. M. Henderson, teacher. I11.--Douglas Henderson, Eii- Lillie Purdie, Pearl Jr. nor Thickson, Sterling. Sr. Il.--Jessie Cooper, Wesley Hicks, Rennison Hezzlewood, Doug- las Kemp. V. Dean, teacher. Sr. I11.--Helen Mason, Arnold Jobb, Marjorie Legge, Zellinor Davidson. Jr. IL--Maudie Kemp, Vera Nie- olls, Delbert Arkless, Jack Henley, Margaret Timmins, Robert Glide, Jakie Enushesky, Wilma Cook, Ruth Jones, Billie Richardson, Billie Sparks, Norene Lang, Elmer Evans, counts Receivable of doubtful, value, which have not been included in the Assets. General explanations are entered against the items in the margin. Steps should be taken to determine whether these accounts are collectible, or if not collectible, authority should be obtained from the Commission to write them off. 3. In the absence of a Water Users' Register, it was impossible to make a satisfactory check on the quarterly billings. The absence of a Controlling Account. necessitated the checking of the individual items as posted in the Ledgers, a very heavy task. 4. In accordance with the ar- rangement made with Mr. Hare, I procured a Water Register, which will contain details necessary to compile charges to water consumers. It would be advisable before making the initial entries in the Register to make a complete survey of the Wat- er Users to confirm the information upon which charges are mow being based. 1 have also supplied a Ledger in- to which will be charged the bil lings. The Ledger is arranged to (Continued on Page 3. Sec. 2.) Party At Park Rd. School A and ssful Hal- 1 + James Clements, Hilton Stainton, Doris Morden. L. E. Knight, teacher. "Jr. I.--Rhea Simmons, Eleanor Sargent. Keys. A. Strickland, teacher. Jr. I.--Mary Muzik, Gladys Sly, Willie Merrison, Frank Andison, Florence Cochrane, Douglas Kay, Wanda Lepinski, Mary Yuskiw, Ly- all Wilson, Henry Price, Jack Blan- chard, Edith Saunders, Dora Craw- ley, Mary Derewnick, Billie Beaton, Eva Crawley. E. M. Pfohl, teacher. Sr. 1.--Bobby Jeyes, Kathleen Wil- son, Cyril Powell, A'ma Northcott, Zella Wesson. Jr. I.--Helen Chapman, Jack Lan- der, Billy Cameron, Ada Price, Reg- gle Evans, Margaret Bale, Justine James, Bruce Harton, Marjorie Hen- ley. L. M. Doubt, teacher. Primary -- Daisy Hall, Stanley B. Minaker. teacher. Primary--John Chandler, Ester Cunningham. Sophie Galka, Fred Newman, Rosie PPowlenzuk, Bert Reyner. A. M. Waldron, teacher. lowe'en social was held in the Park Road School Tuesday evening under the auspices of the Park Road Home and School Club. Quite a number were present in costume, the judging of which took mp much time. The judges were: Mr. Luke, Mrs. Lam~ bert and Mr. French, who executed The prize winners and what they represented were: 1st ladies' prize, Mrs. McKay (Canada): 1st prize, Miss Eva Potts, 2nd girls' prize, Ronald Wrage | boys'