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i R t : : tgage for five years at 5 per cent..| voted for enforcing the Canada Temperanee | _ _ _ . _ _ 3 . | s I l?::l:gagliuco sold .ythe mortgages A% | Act, which is treated separatsly in the public | 'l'fe(')"'fi) c': ftol:'e t'llllin'nil?tl to ,H'e cr;dxc of the ~\ @ par, so that practlcally the transac | agccounts. On this service of M f "r i't 1 Hélt by sfl e;)). | non there is the | h tions: were cash. _ When the land was ENFORCING THE CANXADA TEMPERANCE AOT, '«_.azx" u~t wI("' }3_ ltt; ominion and beur}x)g' } : set apart the 80 acres were valued at $2,000 | there was an over--expenditure of $13,125, 2}.)",'722'"3',.7 "'fr'h o P hn 'i'"l':'e d" befor)e, viz , } | 9 o per acre. We have now sold 50 acres at an | the _ whole expenditure _ being 824,'535. '7'1'; 04,8(7. e other debts due the lrovmcel _ _ Paverage price of $3,377. 'The balance of the | Our total expenditure under the -- Sup-- n W f | _ | land will not be sold at present, as it W}" be ply -- Bill was $2,864,7135, while t}.:o Balance :g lr}x}\nxtlc:n;)'a'l lo:«}n fund debts...... $4,850 _ _ || required for brickmaking at the Central | estimated expenditure under the Supply Bill larni',l_o.r,_g,'_'%',&, onand .uf-(?f'lll.ia Asy-- 150 if"{r.'.:;" xt Prison. -- The totai cxpcndxtprq in connection | was $3,085,771, or an expenditure of $221,058 *18 96 MistiG®iiote.. 21. .1l co;D:: :: 10 _ [ with the Parliament buildings lhas been | loss than the estimate. Let us now coinpare nz mm ks $1604,678, and the reeeipts from land and | the ordinary receipts and expenditures. _ As Total.... ... serers en eb n n in sn i i ak se + s ++$11,961 ..:'» mort,g;\-q;s $122,211. The last item in the | before stated, our ordinary receipts were $3,«-- And there are the bank balances as follows :-- e l l'oceiptsb is a sale of $300,000 of Dominion | 133,211 and the expenditure and the Supply -- Bank Balances-- _/ --_|f bonds which the Government held as an in-- °/ j $2,864,713--that is to say, our ordinary '\;lzl:gi'zi]lLd[tocoosl:cngts $2.26,r666 6'3" eg vestment. We sold those bonds at a premium receipts are in excess of our ord"]ary expeud'. »3 p nn esn en en en en n n snn e ea s se $46,579 | _ fof 6L, realising $320,423, or with acerued | qures by §$258,497. (Cheers.) _ TOALSIs +8 sarss ae scr¥akrs s1 4s +6k e 64 + i 2s ++ $0985,908 «C S h intel'u!t, \\"322'041 The sule of theso 'boud. Mr. \IEI{EI)[ PH -- rl'l]ll.t}. includes Ph° L's; year on current account we had & bank (@ _ | was necessary to provide for the erection of $400,000 received from the timber sale. You bailance of $107,549 and a special deposit of y I wl 'f'{\f the new Parliament buildings, but had we beon | don't cali that o'r('lxn.:-.g uxpcndltglre» do you ? $87,285, a total of $194,845, an increase > _| ie . able to foresee the success of the land sale in Hon, Mr. ROSS--That class{ of 're'celpts ba# 4 this" . year . over _ last of * $578,401. ? I s _ | the fall, the sale of these bonds need not have | always been put k iA 0"1'1"'"-" tC*|The House will have observel from the ' | ._'&: _ | been imnade. In counection with that salo L | yenue, and we could not class t'xem °0° auditor's report, which prefaces the volume of f _ | may say that the highest average amount re-- | way this year and nnoth?f' way . the .next; public accounts, that the Legislature is in. € \------|||||||| | eeived at any former sale was $040 per mile at l How does this compare with our estimates ? / formed that a discrepancy was found to exist t _ O s | a special sale in 1870, but the lnghsst average | We csumzuqd last year that our receipt3 ) between the balance in bauks, as shown by I _ | amount at any general sale was #532 in 1881, I would be $2,788,125, and our expeud'l'turo the accountant's leager balance in the public Te | while the average amount received at the sale ; under the Supply Bill at $3,085,771. That accounts, and the balances as they appear in f. c 'jf'f?"; of last fall was $2,258 per imile. As I said, | is to say, had our expond:tu;vs and receipt3 . the books of the banks ; and that a thorough C if we had foreseen the great success | been as much as we looked forward to, there examination nas taken place of the whole bank * _ fof that sale, these bonds would not have '| woulid have beenan over--expenditure of $297,-- accounts from 1867 to the present time, result-- f ||__| been sold, but although sold, not a. dollar of | 646. lInstead of that the ing in the discovery of errors and omissions h c3 10. the proceeds can be used. Our total receipts, RECKIPT3 EXCEEDED OUit EXPECTATIONS: during that period affecting the balance & the e ~" y including the bonds, were $3,846,042, 1 come | by $259,497, and between increase of tectipt$ | rinount of $14,630. In further explanation of 4 Y ~ opael now to our expenditures for the year,. in |u.ml reduction of expenditure, as C?'_"P""f} this I may say that in 1885 it was brought to p o | _ | civil government we asked for a vote of $191,-- | with the estimates, | we _ are $555,145 my notice that the bank balance appearing in e e | 765, while the actual expenditure was $189,289, | better off than we expected we wounld the accountant's ledger did not apparently e hok . | or $2,475 less. In legislation the expenditure be at this time. \Luu'(i' cheers.) U'ut agree with the balances as shown in the books ' i s was $1235,002, or $598 less than the estimate. the leader of the Opposition says :--"You o?the several banks with which the Province Y¥ AQ": The expense of administering justice has been _ have the receipts from the timber sale gf la'tsl does business. I found that from 1807 to 1879 * m $3524,495, leaving an unexpended balance of _ year and they are not ordinary receipts. For xO ACCURATE RECORD 4 C is $48,470. Our expenditure under the head of _ the sake of argument let us deduct fh¢! had been kept in the audit department of the 4 d , x / M Institutions maintenance was $650,744, or _ amount received from the timber sa'.q_. §099. cheques issued, nor any systematic checking of f & K./ +8 $10,562 less than the estimate. -- For education _ 958, and we Btill' find that we are $156,1 the entries in the bank pass--books with the o 10 : C we have spent $570,560, or $4,498 less than _ better off as regards ordinary receipts and ©X8) Looks in the Treasury Department by the ac. 1)' e k the estimate. For immigration we took a vote« penditures tham was estimated. (Renew countant, .After the appointnment of the pre-- ; Iy of $16,900, while we have spent only $11,795. _ cheers.) 4* m _\ sent auditor, Mir, Sproule, in 1879, a correct _ |-- O+ I may say that the expenditure for immigra-- Mr. H. E. CLARKE (Toronto)--Are t aud continuous record of cheques issued was P A C tion is going down rapidly in accordance with _ annuities ordinary receipts? cail estabiished and the baunk books checked with " . C¥ what 1 believe to be the course of public senti-- lHon. Mr. ROSS--Tae annuities were the same, but the balance with which this re-- 4; WB ment, In 1883 the expenditure under this _ ordinary receipts, nor is tho taking uP @BM cord commenced was taken from the treasury § ill * e head was $47,764; in 1884, $43,369 ; in 1885, the old indebtedness ordinary 7"'\1"-'"'11, ba ledger, and that balance being inaccurate, the ; > ~ik. $19,083; in 1886, $16,837, and in 1887, $11,795, _ so that one lr.l'lil:u"'s" the ({llhll" so l' inaccuracy had thus been continued, When Td of -- t and we propose still further to rcduce_ the _ that is concerned. \lm(_'he\'v'f,'\l cheors. ) this condition gf affairs was urqught to my no-- [1 he P amount during Lhc_ present year. 6 h\ agrieul-- «; we huad extriorii :lavy receipts, so we _hml tice 1 (lclarm'..net{' that an immediate and a at & 4 ture, out of an estimate of $139,886 we have extrauordinary expemditure. WThese are as given thorough examination must be made to locate _ || or l an unexpended balance of $9,519, and 1 in the stutoment :-- tl:l.:mrwr:'pul'ncxes. and 1 celled in the services 6. t e :4 am happy to be s able to inform any licainage Qebantures (municipal....«...... $ 16,105 oi Mr. W.,--~F. .\l\}llro, an expert accountant ~ ~efy gentleiman who may have taken up the mantle ;;/c +* cersssrrrssssre..}}+ 138,800 not connected with the department or the he P | of the former member for Peterboro' (Mr. linilway aid cortifeates......... e 6k 66+s 'j'] Uovernment, and set him at the work. It will § fk x'v | Carnegie) that the expenditure upon the model AIanuinnAl Toan Asturl rmennyt" C"Iff bereadily understood by those conversant a l \28, farm and college have been largely decreased. | Now Parli@ximont uni KS .. . .rslslslxaa5. .0 104678 |with bookkeping and accounts that a thorough 3 it 'We THE MODEL FARM. ind naptovemeni head (rpsecialy.......... ___ 208 ; examination af the whole banking transac-- NC x The estimate on the college was $19,815, and Commun sehoo! lands,. ++s .. : 100,000 | tions of the Clovernment with eight or ten plo ~ | the actual expenditure was $17,136. The 1 may say that the last sum was paid to 10 | panks fopr a period of 20 years, involving the © s | estimate for the farm was $14,196 and the Province of _ Wuebee, the amount we held receipts and expenditures of ® A* | actual expenditure $12,471. The creamery for thein of the Common S"hg,ol fi'fl:"-.l' UPWARDS OF FJFTY MILLIONS OP MOXET, S | departmeut has again been carried on on a lt us _ sce _ what | the -- total . resuits cwas a work involving great time aud labor. * 'selt'-sustaiuiug basis and the sum of $404 hae ol the operations have been, including pp, difiicuity of the work was aggravated by t CA | been divided as a surplus. No doubt it would _ both ordinary and extr vordinary receipts aund | a faulty system of bookkeeping inaugurated in ; An« s be interesting to the farming portion of the e\pc:ul)tur(-.fi Our total m:'Lun'fus'mculsl h.::\'c the first years of the Province under Confeder-- ¥e Te members to know what was paid, and I imay . been $3,454,3572 ,"',"," total receipts, as befOr€ a@tion, Alr, Munro proceeded with his exami-- _ i # therefore give the rates paid during the sum-- _ stated, were $35,846,924, but if we take fr0M | nesion, and presented his report and volumi-- f aine | y mer. --In %1"). we paid 14c. Of course it will that tha amount received for the bonds .s'ul\lr' nous statements in July, 1886, showing dis-- ive | ' be understood that that represents the cream 5;')303{)-"'*"'\" leave our totai rece!pts--@xXCW-- crepancies both in receipts and deposits, This . ) ht 4 | necessary to make a pound of butter, so that sive of the sale of the bonds, wlucnl was "t!xc report was submitted to Mr. Harris, the I Bti-- ' this price was paid to the farmer for the creain _ transfer from one investment to another--$3,-- 'gceountant, for explanations. He denied in we # at his own door without any trouble of manu«--« 820;5090. 'Thus there is itot,o the accuracy of Mr. Munro's statement, we | facturing. lu May and June we paid 14¢, in C uon A BALANCE TO Titk GOOD . jand he was accordiugly asked to give such © the f | July 15¢, in August, September and Octobe _ of 342,123---k('11'~'¢'r_= )----and that, recollect, in-- | explanations as he could or show where Mr. Al ber : 17¢. The next item of expenditure is repaira cludes the expenditurse on the new Parliament Munro's report was inaccurate. Mr. Harris ear S | and maintenance, for which we asked $56,580 buildings and the $100,000 paid to the Pro-- | asked expert assistaunce. As his accuracy as a | tain 8 | and spent $63,250,an over--expenditureof $6,670, _ vinze of Quebec as mentioned. Coming now | bookkeeper and accountant was involved in the | _ } ven «l | This over--expenditure is imainly due to ex.. to the tinancial position of 'tl.n} 'l'rovmtc'?. let us {result of this examination, his request was | ; ago «* a | penses incurred in conunection with this build-- !\'Uk at the assets an«l lllll)llltl}'s- Phe first I granted and he was allowed to choose his own ' d nt f | ing and changes in Government House made _ item in our assets is $200,000 of unsold b°"f'~",» |assistance. He ca'led in Mr. Blakeley, who i f to | necessary by the change in its occupancy with premium culcuviut.ml at the rufc at \"lucn |proceeded, with Mr. Harris' assistance, to | J re-- ' | The over--expenditure in these buildings was _ the others were sold of 5_14,000. The drainage | make a re--examination. Mr. Biakeley sub-- ac» ¥ | $2,479. 1 snould think that these constantly _ 5 per 0'-'"'-_'10""{"1"*'3; ""V"'b'_'"'d dlst Decem-- ' mitted statements in December last, giving j cates tats. ' recurring expenditures would reconcile to the _ ber, 1887, -'5193.70;): tile drainage 5 per cent. | the results otf his examination, which corrobo-- plan of having new buildings even those who _ debentures, .:'bl.()l')fi'_; '(_lmmuge works, MmUunMel: |rated Mr. Munro's report as to some oi the $3 have beeu opposed to them. _ (Hear, hear.) _ PAl assessments, $254,784, or a total of drain-- |errors and omissions and disagreed with him y (a% For public buildings we asked $313,533. Our age debentures now only _chargeable with 4 |jp regard to others. In the meantime Mr. her expenditure was $234,772, leaving unexpended _ per cent, interest, formerly 5 per cent, $495,526. Sprouie, the suditor, had beeu preparing a ] qan $73,562. The main items unexpended are in _ It will be recollected that iast year I stated that |complete record of all the cheques issued from 10 q connection with the Hamilton Asylum, it had come to my knowledge that, owing | 1867 to 1878, which, with that which had been is d, ' for the erection of _ cottages there, _ to an inrccurate system of bookkeeping, the kept from 1879 onwards, would form a com-- med % improvements at Orillia and proposed changes _ balances given did not accurately revreseut the plete record for the whole period since Con-- the in the Education Department, which have present value of those securities. .lt: Was |federation. Upon the receipt of Mr. Blakeley's t ho not yet been carried out. For these, of course, _ claimed by gentlemen opposite that in some |report it, together with Mr. Munrs's, was then | tjmt re--votes are asked in the estimates for the -- cases \\:'helzo reductions had been made by 'submitted tb the auditor for re--examination. ! 1. 1 at present year, For public works the estimates _ Order in Council the reductu:ug had not b'cen This examination by the auditor was only f k4 B | were $61,061, the expenditure 'humg $40,490. made in "'0' account. Un making an examina-- brought so far to completion ou the 9th instant t , low, | leaving $20,071 unexpended. _ For colonisation _ tion I round that this was due to the fact ag to enable him to report definitely the } 5 \roads we asked $117,580. The expenditure ihat in some cases where amounts were AMOUNT OF PHEK EXIsTING DISCREPANOY, % 1 a> | was $122,994, being an over--expenditure of paid partly on capital and partly on, in-- . which, as stated in his report,is $14,680. Most | k 5,100 ' $5,424,. For the charges on Crown lands we terost they were allowed wholly as reduc of this is made up of bookkeeping errors, but | '009 asked $96,900, and spent ; $94,538, be. _ tion of capital. Hon. gentlemen may pethaPs | there is part of the diiference which apparent-- | F rand ing $2,562 less than the estimate.» For be aware that uader the old _drainage ly seems to involve errors --of a graver charac-- | | p of refunds thc_ estimate _ was $31,988, ex-- d(:lvcutluu system !;im amount lo;med is expect-- fep, 1t appears that during the years 1875 6-- |\ M p9 < | penditure $24,729, leaving an unexpended _ ed to be repaid with interest in twenty--two 7g9 cheques to the amount of $5,8805 11 are | / | , | balance of -)'7.:3()'-1. a For statute consolidation _ equ :mtu.m:'ngn.' lh.u accountant had c'red- charged as paid by the banks, which do not | Oha% - | we estimated $33,650 and expended :':,'-27,7.59, op _ ited the whole of these in reduction of capital, appear entered in the treasury books, nor are | Y | $5,891 less than the estimate. For miscel-- _ aud the result was to make the securities 8P the cheques found amongst the returned vck B L laueous we asked a yote of $137,095 and ex. _ pear of less than their present value. I cheques on file in the department. _ There are | k. C f pended {3141:5'510. being an over--expenditure _ informed thoe House then that I would have | only two ways that may be. suggested as ac-- 10# |of $4,721. Phat was exclusive of $10,000 _ the necessary corrections made, and 1 am-- cou'utiuu for this--either the banks have er-- q happy to say that the result has been an in. T _ e