The following text may have been generated by Optical Character Recognition, with varying degrees of accuracy. Reader beware!

L2 The Canadimn Statesman, Bowmanvile, Apr. 10, 18 Attractive Chorus Uine Thrills Cornz a Poppin' Audiences This exceptionally attractive group of dancing girls brought from lef t to right: Mrs. Fred Fisk, Mrs. Ken Kelly, Mrs. Alan Lobb, rn*uch applause for their efforts during the annual Jack & Jill Mrs. Lyle Hooper, Mrs. James Frank and Mrs. Robert Stocker. Club's presentation of Corriz A Poppin' last weekend. Includedar,-photo by Rehder U ~~ U AIors for the next meeting. ter. The funeral is Tuesdayl K EN D AI L Mrs. Ted Coatham and fam- from Barlows Funeral Par- : ily were guests Sunday with lours, Orono. SOld Man i Wnter gave us a on guard ail the trne. her mother Mrs. Irene Mer- We were pleasedtoseBt iaste of winter again on We understand we are go- cer. Holiand home Saturday from ,,,thursday when snow carried jing to lose bath our teachers,'Mr. and Mrs. Eddie Cour- Sunnybrook Hospital where along by gale-force winds1 Miss Kent and Mr. MM onou, Marie and Lynn visitedi he has been for some mninls. tIriade for real blizzards. The1 and as yet have flot heard Sunday with Mr. and Mrs. Ai- Mr. and Mirs. Wm. Boyd Ïpupils coming home for lunch1 who are taking their places. vin Lowes, PC.erborough, brought him home. et noori found it easier ta walk In my recent report of the1 Sunday. We were also glad that *than ta try and ride their W.I. meeting I should have Kendal friends of Sarnuel:Mrs. Bert Thompson was well )bikes. Our roads are extrem- included that the program Searle were very sorry ta enough to return borne tram ely raugh. While tbey seem conveners have their reports bear of his passing following Memûrial Hospital an Thurs- ta dry u inon place they ready t read and put in en- a stroke. He bas been with day and hope that she contin- break through in another velopes adressed by the sec- bis daughter Mrs. E. J. Wili- lues improving. ;lace and a persan bas ta bel retary ta the District conven- iamson at Londan this win-, Nat much news - every- r tbing has been election talk. Mrs. Irene Mercer and Mrs. Eddie Couroux attended the LDistrict Executive meeting at ithe home of Mrs. Munday in BowmnanvMle Friday after- noon. Church and Sunday Sehooll were as usual Sunday. Thel tRev. R. C. White read ofi 1Jesus' entry into Jerusalem iand took as bis text 'We were -there wben they crucified our -Lord'. We were pleased ta bave a full choir out Sunday. -The-v sana"Have pThin, Oumn -.-..O U R G ý "Hope springs eteri 1 i'n1 The tinst garden catalogues have been coming through thei mails to ternpt early spring- time activities ti the garden.1 The covers of these cata-' logues are usuafly bedecked with beautiful bouquets of bright-coloured, beloved rose- blooms. One can even breathe their subtie fragrance in ec. tasy as one turns each fascin- ating page, very, very slowly, with "green thumbs" qulver- ing. How easy it is to plant- i one 's mind -that best garden ever, ahead of time! There are no tedious weeds to eradi- cate from ail those lovely flower and vegetable plots, cornbining beauty and utilîty. Fastidiousiy selected shrubs and evergreçns for groupinga nearer the house and delight- fui, individual tree-specimens out on the lawn always thrive so well In one's Drearn Gar. dens. While the broadloom of scintilating white stuff stili stretches, deeply-piled, for Smiles of Miles in every dir- ection over the good earth, it is well to allow your garden fancy ta range free. It exalts the spirit, it delights the sen- ses, it warms the heart. There is, however, a very Wonderful Garden ta which people may flot have devoted their best thoughts. It is the Garden of Memory. It cari be planted et any time, at any season. Its harvest of value is far bigher than ordinary, hu- man, rnanetary calculation. It is priceless! Garden of Memory Exquisite thougbts are Flow- ers of the Mind: Way Lard' with Mrs. Allen Foster playing the organ. Miss Selena Thertel bas ne- turned home tram Clarence Thiertelîs where she was while she had the flu. Selena and Roy Sleep visited at Miss Helen Boyds on Sunday. Mrs. Marlatt went up Suni- da7r for a few weeks visit with fricrnAfl nrcnd De1lhi. ARDENS... ENFIELD (Iritended for laut week) Mns. Lloyd Smith spent a mal day with her sister, Mns. Paul nEspie, Prince Albert. the human breast" Mr. and Mrs. Fred Graffin 1and sons, Mrs. R. Griffin visit- Plant an occasional Blossom ed Mn. Vincent Reddlng at By mrnorizing a lovely bit Pefferlaw. of prose or poetry, Mr. and Mns. Hoskiri Smith, And Your Garden of Mem- Hampton, vislted with the ory Messrs. E. L. and D. Prescott Will be a joy and inspiration familles. tbrougbout your whole 1 Mr. and Mrs. W. Bnidgett, lite. Biowrnanvilie, Mn. and Mrs. Miss Mae N. Burriss, Allan Taylor and David visit- ed at Mr. Gordon Taylor',. Horseshoe Lake,j Mrs. Keith Davey attended "Highlanids of Haliburton", a shower for Miss Canal Alex- RR 1, Minden, Ontaria.1 ander at the home of ?&s. S. D. Jackson, Oshawa. Mn. and Mrs. Stan Gray and children, Oshawa, vislted Mir. and Mrs. Harold Ormiston. Rev. Perey Page of Hampk ton conducted Communion Services here Sunday atter- noon. Ini the evenlng the young folk attended a service, when Mns. Rod SimPson and Mrs. Ailan Taylor presented films for the Lenten period. At Sunday School Mrs. Don Lee and Mns. Allen Taylor as- sisted ini the openlng exer. cises. There was a euchre party in Union School Frlday nlght Wiriners were Master Stuatif Semis and Misa Beverley Sa- mis. Anybody want to buy a Plair of mpr,'q qng,1t. qfze11? TAXPAYERS IN DARLINGION TOWNSHIP paid $3,300.00 last year for fightlng 44 grca fireul BE (AREFUL Do flot allow children to play with matches. Neyer set f ires unless you are sure that you have adequate protection. Careless fire setting endangers lives and property, and adds to your tax rate. Under the Township By-laws, you are responsible for fires you start. Protect your property and your tax dollar. T. G. LYLE, Fire Chief. TOWNSHIP 0F AUDITOR'S REPORT AND DARLINGTON FINANCIAL STATEMEN-TS Qu for the year ended December 31, 1962 March 6,1963 The Reeve, Councillors and Ratepayers of The Township of Darlington, Hampton, Ontario. Ladies and Gentlemen: We have audited the books and accaunts of your municipal- lty fon the year ended December 31, 1962, and have prepared the appended financial statements in accordance with the reg- ulations of the Department of Municipal Affairs. We comment as follows on the financial statements: Capital and Loan Fund The direct debenture debt of the municipality as rit ber 31, 1962, amounted ta $673,270.00; in addition deb issued by other municipalities for wbich the township i amounted ta $446,049.69. Funds for the repayment of t) wiil be provided as follows: Tile drainage debentures charged ta individual residents ----------------- -$ Township of Clarke - share of public scbool debentures To be borne by scboal rate taxation - Public Schaol debentures ------ - ____ High School debentures issued by Caunty To be borne by generai rate taxation Hospital debentures _________ Decem- bentures .s liable his debt ASSETS General Fixed Assets --- - - - $ 261,172.92 Due from School for Debentures: Public $521,538.00 High --______________ 446,049.69 967,587.69 Due tram Other Municipalities for Debentures Assumed--- 9,562.00 Cash in School Building Accaunt ______- 5,995.76 Tule Drainage Loans Receivable ~ 7,170.00 Hospital Grant Capitalized 135,000.00 $1,386,488.37 ASSETS Cash on hand _____ ________ Accounts Receivable - Sundry Due from Province of Ontariao________ Due fnom Other Municipalities- Due from Schools ___________ Due Immn the Fire Area ________ Taxes Recelveble _______ Property Acquired for Taxes _______ 63.20 137.79 83,980.70 1,735.35 415.77 2,089.98 157,821-99 1,661.86 Taxes Receivable We noticed a great improvement in the recording and balancing of the tax records. However, tax collection pro- cedures stili remain a seriaus problein of the municipality. At December 31, 1961, total taxes receivable were 28.9% of the 1961 tax rail, and at December 31, 1962, total taxes receivable were 28.7% of the 1962 tax rail. We would recommend that council give consideration ta payment of taxes in three instalments rather than the existing two instalments, and ta the raising of interest and penalty rates on unpaid taxes ta the maximums allowed by Sections 120 (3) and 150 (1) of the Assessment Act. Same tax arrears bave been oustanding for a number of years, and we question whether ail of these amounts will prove recoverable. We understand that tax registration pracedures are now in process ta attempt ta callect those taxes wbich are over three years in arrears. The liabiiity of $1,531.25 representing differences in balancing the 1961 tax arrears as at December 31, 1961, was 7,170.00 reduced by $166.36 duning the year ta, $1,364.89. This liability will remain on the balance sheet until ail 1961 and prior years' 9,562.00 taxes have been collected, and will be reduced by amy dift- 521,58.00 erences found in these years' taxes. 446,049.69 135,000.00 ;,119,319.69 Details of these debenture issues rire set out an Scbedules 1 and 2 and the detaîls of the annual payments necessary to discbarge the direct debenture debt are set out on Scbedule 21. Revenue Fund Operations for the year resulted in a surplus of $59,430.09, after using prior years' surplus of $46,213.90 ta reduce the current levy, and after providing $14,338.40 for a reserve for working capital. The accumulated surplus as rit December 31, 1962, wvas $60,493.35, whicb should cither be used ta reduce the 1963 levy, or set aside in a reserve fund i accordance with Section 297 of the Municipal Act. Trust Furids - Land Separation There is some question as ta the right of the municîpality to hold these funds. We understand that there is lîtigation pending in this regard, and that there will be some disposition of these funds ini the near future. Interest on outstanding taxes bas been included ini the balance sheet this year for the first time. Current surplus was increased by $6,384.04, beîng the total interest receivable as at December 31, 1961. Because of the substantial amount of outstanding taxes, it bas been necessary for the municipaiity ta borrow heavily for current operations sa that the borrowîngs bave excecded the maximum amount as set out in Section 329 of the Municipal Act. The Township did not charge the County and School Boards with their share of taxes xvitten off in accordance with Section 207 of the Assessment Act. Other Boards We noticed a general improvernent in tbe records of most of the other boards. However, the secretary-treasurers of many schools and hall boards are flot bonded in accardance with Section 251 of the Municipal Act, and Section 40 of the Schools Administration Act. The detailed comments on the audit of each school section and hall board accompany the financial statements of those boards. In some instances cancelled cheques, duplicate receipts, invoices and duplicate deposit books were not made available for aur examination and ripprovals for payments were flot disclosed in the minutes. LIABILITIES Debenture Debt . Hospital --------- 135,000.00 Drainage Loans 7,170.00 Public Schools _____ 531,100.00 $ 673,270.00 Due to, Other Municipalities for Debentures Assumed- 446,049.89 Due ta School Boards -------- 5,995.76 Investment in Capital Assets - 261,172.92 $1,386,488.37 LIABILITIS Bank Overdraft-- ___________ Temporary Bank Loans Accounts Payable -------------- Debenture Interest Coupons Due_______ Due ta Other Municipalities Due ta Schools -_____ Deterred Revenue 1961 Tax Collections Not Credited ______ Reserve for Uncollected Taxes Reserve for Working Capital Revenue Fund Surplus $247,906.64 132,500.00 2,375.00 1,785.00 204.62 2,275.82 5,910,56 1,364.89 15,000.00 14,338.40 60,493.35 $24790664 General Commente We noticed a distinct improvement ln accountlng records and office procedunes duning the yean. We would recommend that greater efforts be made ta fore- cast an accurate budget, and to contrai expenditures by the use of budget appropriations. We would also recommend that cauncil provide for further Increases in the reserve for warking capital i the 1963 budget. Subi ect ta the qualifications concerning trust tunds, taxes receivable, current borrowings and the other boards, we hereby repart that ini aur opinion: 1. The financial transactions which have corne under our notice have been witbin the powers of the municipality. 2. The audit bas beeri conducted in 'accordarice with the instructions of the Department of Municipal Affaira. 3. The financial statemerîts prescrit tairly the firiancial position of the municipality as at December 31, 1962, anid the resuits of its operations for the year ended on tbat date. We appreciate the caurtesy and ca-aperatian extended ta us by your officiai, during the course of our audit. Respectfully submitted, MONTEITH, MONTEITH, RIEHL & CO., Chartered Accouritants, License No.2280. REVENUE FUND SURPLUS ACCOUNT Balance, Jariuary 1, 1962--------. $ 46,213.90 Surplus Included i 1962 Budget- 46,213.90 Adi ustments ta Pnior Years : Interest Receivable - Jan. 1, 1962 ______ Accumulated Overlevy ne School Area not previously set up $ 4,751.01 Net Adjustment ta 1961 Accounts 569.77 Balance After Above Adjustment Surplus for the Year -- Balance - December 31, 1962 _________ I DETAILED STATEMENT 0F' REVENUE AND EXPENDITURE For the Year Ended December 31, 1962 REVENUE Revenue tram taxation Grants and Subsidies - Province of Onitario Childreri's protection- $ 2,598.87 Direct relief ----- 13,103.50 Higbway impravement- 138,960.11 Payments in lieu of municipal taxes 1,195.82 Unconditic.nal per capita grant . -... 30,520.75 Winter works- 5,572.49 Other municipalities - relief _____ Licenses and permits - Building permits Plumbing permits Dog licenses______ Other licenses Intenest, tax penalties, etc - Interest and penalties on taxes-. Other intereat Other - Fines ________ Sundry Grass total revenue Surplus from prior yeans used ta, reduce levy Total Revenue ________ $191,951.54 1,73 1.14 747.00 1,12 1.00 3,591.50 185.00 12,100.95 235.61 534.52 169.52 E-XEN»riTvau General goverriment Council tees anid Salaries and personal services $ 23,531.46 Printing, advertîsing, postage, stationery 2,917.35 Telephone .671.25 Audit 1,560.00 Legal costs 2,077.16 Other - Maintenance of municipal buildings 4,394.50 Memberships and conventions ----------785.10 Insurance ---- - 1,570.29 Election experises - 858.85 Retired employecs' pension ---______ 1,500.00 Miscellaneous 693.27 Protection ta persans and propenty - Street lighting -- Building InspecaIbn- Livestock damage Warble fly Dog control Public works - highways and roads Sanitation and wp.ste removal Social welfane - Relief assistance Welf are adxninlstratlon.- Educatian - Public scbools_____ Separate school____ High school______ 6,384.04 Recreation and community services Planning board 5,320.78 Consultants' tees Surveys 1,063.26 Othen ________ 59,430.09 1,021.43 1:076.30 915.50 Committee of adjustnient 60,493.35 Lake Ontario Develapment Association Lake Ontario Conservation Authonity-. Salvation Arniy Durbam Central Agnicultural Society - South Ontaria $547,765.06 Agnicultural Society - Cartwright Agricultural Society - Debt Charges - Debenture principal and interest - Hospital- Tile drainage 193,682.08 Interest and bank charges Discount for taxes Taxes wnitten off Capital expenditures out of revenue- Dump truck Front end loader 5,644.50 Joint or speciril expenditures - County rates _____ Fine rnerates 12,336.56 Provision for deferrcd revenue Provision for reservo for warking capital - 704.04, 760,132.84 48,213.90 $800,346.74 Total expenditure Excess of revenue over expenditure Total to agree with Total revenue III) Of L A. L. BLANCHARD, Reeve. * 21800.00 30,757.22 ~1 9.802.01 770.92 31300.00 632.21) 587.79 3,703.38 20,702.71 11200.00 140,630.33 1,033.48 143.575.24 $ 43,350.23 8,994.29 226,612.08 488.59 21,992.71 285,239.05 CAPITAL AND LOAN FUND BALANCE SHEET December 31, 1962 3,013.23 REVENUE FUND BALANCE SHEET December 31, 1962 !!I r I.,, * s"., 867.95 841.55 M63.68 100.00 100.00 25.00 25.00 12,340.00 1,307.08 13,647.08 4,760.36 13,674.07 13,673.85 31,882.1 8,518.23 51436.41 18,407.44 2,106.44 1,207.42 27,347.72 90,400.54 suis3 14,338.40 746,916.65 59,430.09 $808,340.74