stouffville oxtakio thursday jaxvakx 20 103s business directory a c kennedy chiropractor church street stouffrille monday wednesday and fridays t to 12 a l e oneill stouffvuile funeral director and embalmer continuous telephone service day and night business phone residence phone briarbush hospital main street stouffrui license no 263 graduated nurses in attendance private semiprivate and public wardo ambulance service phone 191 mrs e r good superintendent earns promotion r g clendening funeral director ambulance service phone markham 9000 stewart beare radio service of newmarket formerly of markham in stouffville every wednesday at brathwaites hardware phone 9601 insurance see h o klincr obrien avenue for your insurance needs in fire life automobile burglary and all casualty lines thomas birkett general insurance agency representing reliable companies including lloyds of london england phone stouffville 26902 a c burkholder insurance canada life assurance co also automobile and fir medical dr s s ball physician and surgeon office cor obrien and main phone 1 coroner for york county dental neil c smith ldsdds office over bank of commerce office hours 9 to 12 noon and 130 to 630 pm phone office phone residence 1011 1016 clnrcmont every tuesday office over tuckers store phone claremont 1401 e s barker lds dds honor graduate of royal college of dental surgeons and of the university of toronto office in grublna block phone 8201 markham every tuesday office in wear block mccullough button barristers solicitors convey ancers jbte buttons block stouffville money to lou shaw schools business courses daynight correspondence commercial stnoraphlcsccretria and accountancy course that prepare for all tho recognized examination shavr employment bureau give frc eraice co graduates individual in struction ensure rapid progress coarse absolutely guaranteed fre catalogue from shaw schools 110 bar st toronto phono kl 3 165 j h c jaii who on february 1st becomes assistant general pas senger agent canadian pacific railway with headquarters at montreal mr james is at present district passenger agent for the company at saiut john nb and brings a wealth of experience earned during his 23 years cana dian pacific service to his new post the dickson hill cemetery company take notice the annual general meeting of the dixon hill cemetery company will be held in the dixon hu1 church on wednesday january 26 1938 at 1030 am for the purpose of receiving the report of directors for the year 1937 for the election of a board of directors for the year 193s and for any other business that may be brought before the meeting a cordial invitation is ex tended to all who are interested in this cemetery let each onetry and bring some one to the meeting who is interested in the cemetery and wishes to join the company simeon hoover secretary d l stouffer president dickson hill jan 14 193s notice to creditors ix the matter of tho estate or william topham late or the township or markham in the county of york fanner deceased take notice that pursuant to the trustee act and amendments thereto that all persons having claims against the estate of william topham late of the township of markham in the county of york farmer deceased who died on tho 19th day of july 1935 are hereby notified to send to the undersigned administratrix full particulars of their claims on or before the 2 9 in day of january 1938 after which date the assets of the said estate will be distributed amongst the parties entitled thereto having re gard only to the claims of which the administratrix shall then have had notice dated this 13th day of january193s lucy m tophajm unionville r r ontario administratrix mccullough button stouffville ontario solicitors for tho administratrix notice to bondholders of the bethesda stouffviliie telephone co ltd the bondholders of the above mentioned company are hereby notified that pursuant to a reso lution passed by the directors of the said company on the 5th day of january 1938 pursuant to a clause in the bond mortgage securing the said bonds for the redemption there of that the said company will de- deem the said bonds on the 1st day or march 1938 and that all bond holders are required within 30 days after the last publication of- the herein notice to deposit their bonds with the chartered trust execu tor company 34 king street west toronto ontario the trustee named in the said mortgage for the pur pose of redemption and that all bonds not deposited with the said trustees at the expiration of the said 30day period as aforesaid shall cease to bear interest and the same shall be redeemable by the said tele phone company at any time there after by paying the principal there of in addition to the interest up to tho 1st day of march 1938 the last publication of this notice will take place in the stouffville tribune on the 26th day of january 1938 and the said bondholders are requested before depositing their said bonds as aforesaid to detach the coupon bearing date march 1st 1938 and to cash same at the bank in the usual course dated at stouffville this 13th day of january 1938 the nothesda stouffville tele phone company ltd per a d bruce prest e j fisher r o eyesight specialist 575 danforth ave toronto between pape carlaw south side specializing in difficult eye prob lems scientific diagnosis satis faction assured moderate price which of these auditors do you prefer defalcations of municipal treasurers if every canadian newspaper editor gave prominence annually to a practice which persists throughout the dominion whereby hundreds of municipalities collect taxes every year without making provision for any check whatsoever on their pro per disbursement he would be per forming a distinct public service to his community as the calendar year marks the fiscal year of muni cipalities the importance of the subject at this time prompts us in the interest of efficient adminis tration of municipal affairs to call attention to the irresponsibility of proper accounting methods under not a few elected councils and to the his vigilant eye a shortage is quick- have installed in positions of trust men of character of high standing in the district but lacking in ex perience with bookkeepiug and accounting to check on them they appoint auditors with perhaps little more experience of accounting than the men whose books they are to audit out of such a situation re peated time after time has comj a long record of shortages shortages that begin in innocence and iuex- perience that would be caught promptly by thorough and complete auditing that unchecked so often attain formidable proportions the fault must be shared by the system as well as by the individuals the trained auditor spends years in iiisi apprenticeship and he insists upon inefficiency and in some cases to use- barefaced thievery of some trusted employees in a recent editorial the ottawa journal referred to the arrest of an official of a rural municipality aftr a belated examination of his books had revealed a shortage of not less than sol0 over a period of years ant pointed out that it was by no means the first time a community had lost money through defalcations permitted by a pernicious system tho wonder to us is that ratepayer- countenance such conditions as are typified here since they themselves are the ones defrauded possibly the main reason is that having cast their vote on election day ratepayers are unconscious of any further responsibility in the administra tion of their municipality and be ing trustful souls they assume so complacent and apathetic an atti tude towards their elected council and officials and all their doings that the reports of periodic thefts of municipal funds are to them merely newspaper headlines surely a change is long overdue we have more than once in these columns made reference to the frequent misappropriation of muni cipal funds and to the need of a proper audit of public accounts the interest shown by the ottawa journal then is encouraging and we take the opportunity of quoting the view of its editor whose re marks we fully endorse many rural municipalities he says ly detected and the foggy sort of system that almost encourages theft has no chance to establish itself in justice to their ratepayers and to their officials every municipality even the smallest should engage professional auditors to supervise its business the alternative may be a little cheaper at the moment but in many instances it has proved far more expensive in the long run false economy here the editor has pointed to one of the principal causes contribut ing to this situation that is the cheap audit we recall being approached some years ago by u reeve to audit and report on the accounts of his village as the amount of the auditors fee was to him the only matter to be consider ed in an engagement of this nature he announced at the beginning that the usual remuneration of fifteen dollars would he paid he did suc ceed in picking up somebody to as sume an undertaking which a chartered accountant and an as sistant would have taken several days to execute this is not an isolat ed case every professional account ant can give similar instances of the examination of municipal accounts by individuals who knowing little or nothing about bookkeeping and with no statute to deter them make si perfunctory examination of the books of municipal treasurers and to add to the seriousness of their act on the published statement of the municipality they designate if you havent you are missing something 0 your favourite dealer can get you a variety of dried or pickled canadian fish the flavour of which is as tasty and as perfect as though you had caught them yourself and promptly popped them into the pan they can be served in various appetizing ways dried fish such as cod haddock hake cusk and pollock and pickled fish such as herring mackerel and alewives can be brought to your table as new dishes that the family will like serve canadian fish more often make any day a fish day your dealer can secure dried or pickled fish for you no matter how far you live from open water with every bit of its goodness retained for you and by the way youll find it pleasingly economical themselves as auditors in this con nection we think it unfortunate that a few members of the legal profes sion learned in the law yet with only an elementary if any know ledge of the science of accounts allow themselves to be appointed to the office of auditor of a munici pality municipal audit specialized in the references here to effective audits and to the prevention of em- belement we do not wish our readers to conclude that profession al accountants are infallible and that their engagement is a guaran tee against every conceivable theft of public moneys the fundamental fact to be impressed on the rumji of all town and country councils is that the audit of municipal accounts is one that demands specialized training and a high degree of technical skill this explains why the examination of the accounts by local auditors largely fails of its purpose to be more specific may we mention some of the points dis cussed in a conversation we had a few months ago with a member or our association with many years of experience in municipal auditing our discussion was prompted more or less by the outcome of a curront court case in which a municipal treasurer had been found guilty of defalcation the thefts had been going on for years under the very nose of the local auditor who in his court testimony made the naive observation that when in his exam inations he had noticed the bank pass book showing a greater balance than that which appeared in the tresuiers casli book he concluded everything was satisfactory it is usually found that in all such perfunctory examinations the emphasis in the audit is misdirected most of the work done by the local auditors is in tho cash disburse ments vouchers pay warrants and cancelled cheques are usually in spected but the bank deposits are often not checked either in detail or in total against the cash book entry for receipts and the balance as shown by the bank pass book or bank statement is seldom reconciled with the balance as shown by the cash book or ledger moreover the cash receipts are too often taken tor granted by the local auditors little or no effort is made to discover whether or not all amounts owing have been received and entered unusual items such as cheques from county treasurers for taxes and from neighboring municipalities for work done or supplies sold and grants from the provincial govern ment as well as railway taxes and the clergy reserves funds occurring in some ontario municipalities are seldom searched for all of which provide the most fruitful source for investigation for defalcations the available ready cash received from tax collections water rates and the like makes it all too easy for tho treasurer to deposit the government and other cheques take the equiva lent in cash and make no entry in the cash book the local auditors being entirely unaware of these sources of income accept without question the cash receipts as being correct and incapable of check an other opportunity for dishonesty i tax arrears since an effort is seldom made by a local auditor to reconcile the yearly tax rolls with the tax collections for the year as shown by the cash book and the tax arrears taking into account discounts and penalties in our discussions this chartered accountant stated that during all his years of auditing municipal accounts he could not re call any case where the local audi tors had sent out tax arrears state ments for confirmation by the tax payers this is however being done today by many municipalities but never adhered to the practise hereto fore d department of fisheries y ottawa write for free booklet department of fisheries ottawa please send me your free 52pjre booklet any day a fish day containing 00 delightful and economical fish recipes any day a fish day whitchurch town hall here is a little item that mayi be a surprise to some in 9 3 tho municipal council built the present hall at vandorf with public frjids vvbout 1875 a small frame hill was erected further south which served till 1921 when it was de stroyed by fire as early as 1842 tho township contained a population of 3836 there were 4 grist mills 14 saw mills the farm crops totalled 7600 bushels of wheat 8000 bushels oats 22000 bushels peas 4200 bushels potatoes 40000 bushols turnips 48000 lbs maple sugar 27000 lbs butter by 1850 the population increased to 42i2 and by ls71it was 5014 now to como back to the enter prise- of the men of 1837 at that early date an agitation was started for a town hall why not every thing was progressing bogarttown mill which cost 10000 was export ing flour to the old country and at every cross roads thero were little industries operating tho followin committee was appointed to open subscriptions adam gorham john millard simon beds joshua will- son ezra clubine frederick wied- man ell gorham james edmonson jacob lang jas lloyd jr thos macklem j burkholder then something happened a lot of history was mado la 1s37 the justices of the peace whose meet ings in quarter sessions meant something in those days issued au order that there would be no lec tion on account of rebellion conse quences the township officers were to remain as they are except those commissioners known to b- under bond or implicated shell oil products winter car service is so im portant to your comfort and to your car you can depend on our work if its greasing checking or tire repairs we strive to render prompt courteous service boadways service station carl boadway proprietor bex social one of those joyous events an old time box social will be held la the lodge rooms of lol no1020 button block stouffville on wed nesday january 26 euchre cro- quiuole and other entertainment start at 8 pm all welcome ad mission free ladies please provide boxes permanent waves priced from 200 to 1000 finger waving manicuring halrcutting hot oil treatments facials marie brown telephone 176 for best results ship your cream to our creamery for safe and wholesome butter ask your grocer for stouffville creamery prints made only from cream produced from t b tested herds stouffville creamery go closed every evening at 6 oclock excepting saturdays phone 18601 that m e a n s a b ig srdrcviailillp vy think what this won derful offer will mean in enjoyment through out the whole year lor yourself and your fam ily magazines of your own choice and this newspaper packed with stories time ly articles helpful departments and color ful illustrations now is your chance group m 3 macleans 24 issues lyr 3 chatelaine 1 yr zj national home monthly 1 yr canadian magazine 1 yr h rod and gun 1yr i pictorial review combined wi delineator lyr american boy 8 mo can horticulture and home magazine 1 yr parents magazine 6 mo 0 silver screen 1 yr openroadforboys- 16mo american fruit grower lyr take your choice all for fcljfi2 newsweek26ssues6mo true story lyr parents magazine lyr openroadforboys 2yrs american boy lyr screenlanrj- lyr this offer fully guar anteedall renewals will be extended offer no 1 one magazine from group 1 and one magazine from group 2 and this newspaper offer no 2 three magazines from group and tliisnewspaper mae name ob tovft