-^._.....-., ...v^.-,^-.^.-^-..rr^ THE y CH8. BAILLAlStOm City Engineer ^SmtmB^ f. »• DELmLE, 1, PORT D AP^ N ■'I'lSill^j^ii' iim vmsm msssssasi asasssss ja^m ssss S3 ■J^'il|iii'ull ,'^rr)fx )Ml , THE . '^.i-;: MDNICIPAL SITUATION. . , ... , .., -^ .4. .,..^.. o ,' ,r r Quebec, March 1878. i:ti v^5 The public mind has become alarmed of late at the alledged mismanagementof the civic concern. It is there- fore incumbent on us, at this juncture, to take a retros- pective view of the management for some years past, say since 1865, with the view of finding out if possible where the fault lies and how it can be remedied or avoided in the future. About 1865 things were near- ly in as bad a condition as they are now, for in 1864, the then mayor, Mr. Tourangeau, in his yearly report sets forth that in 1858, the debt of the city was $2,244,- 000, and had increased to $2,546,000, or by more than $300,000 in the interval. Mr. Tourangeau says " for several years past the expenditure has always exceeded the revenue. $1,242,000 worth of debentures, he adds, had at that time been issued instead of the $1,100,000 then authorized, or $124,000 more than the city had a right to issue, and $71,000 worth of promissory notes had been given in addition to the above." He goes on to say that the sinking fund for 1864 was $24,500, that the whole fund at that date was $160,400, adding to which the interest thereon, then $18,000, increased the fund to $178,000. Nevertheless, says he, the City indebtedness, on the other hand, has gone on steadily increasing to the extent of the annual deficits. Mayor Lemesurier in 1868, reports the City debt to be $2,524,883, adding to which he says, the probable deficit for the previous 2 years and 4 months or from 1st January 1866 to 1st may 1868, $145,662, shows a gross City debt of $2,670,545, to that date, though it appears by the report of the same gentleman for the year following to have been reduced to $2,605,000. The city debt for 1875 is given by the present Mayor, see his report for 1875-76, as $3,219,597 and it may at present (1878) be taken at $3,500,000 ; so that the increase since 1864-65 is about one million of dollars. ^ .^ Now the question naturally arises : how has this increase in the last 12 years been brought about and what is there to show for it. To this end I have pre- pared and herewith submit for the information of the the public the annexed statements ( Nos. 1, 2 and 3 ) which cannot but prove interesting and instructive, and afford material for a thorough and unbiassed dis- cussion of the situation and its surroundings. Statement No. 1 shows that many improvements asked for and approved of at the time by the public, though now for the most part forgotten, have been carried out within the last 12 or 13 years : such as the widening of Champlain, St. Ours and other streets, the reconstruction of St. Johij Gate and the removal of the other city gates, the establishment of the Fire Alarm Telegraph and Fire Stations, the Jacquea Cartier and Berthelot new market Halls, new pontoons, the paving of St. Peter street, etc. ; with other im* Krovements of more recent date under the present [ayor and Council, to wit : the new ferry landing pier, pontoons and stages at the Finlay market, the improvement in Mountain hill, enlargement of the Jacques Cartier market, the paving of St. Paul and Joseph streets and macadamising of St. John St. without, the lowering of the city walls, grading and improvements along Rampart street from Hebert street to Palace gate, the three new steam fire engines and fire wells, the $143,0(y) already paid on account of the North Shore Railroad, the new line of pipe and bridge 700 feet in length, over the river St. Charles $30,500 ; the new Montcalm market and market hall $45,500 to date, the prolongation of St. Patrick street from St. Eustache street to D'Auteuil street, the widen- ing of Des Soeurs street, the prolongation of Dal- housie street $125,000, to which add the Qosford Railway stock, the amounts necessary to make good arrears in school, jail and jury funds, the cost of debentures, $85,000. . . But in addition to these improvements, for the bulk of which debentures have been issued to cover the cost thereof, there is another appended statement (No 2) of works of a more modest nature, but which in the aggre- gate figure up to nearly a hundred thousand dollars and which have been in great part, or rather are supposed to have been paid for out of the ordinary revenues of the city, and like the former mostly done during the last 4 years : such as lettering of streets and numbering of houses $1,500, retaining walls along cote d' Abraham and elsewhere $4,500, removing of dangerous clifi* in Champlain street $1000, Durham Terrace repairs $3000, widening St. Lewis and D'Au- teuil streets with new railing and sidewalk 1200 feet $2000, widening of and new fence along St. Denis and Ursule streets 1250 feet $1,500, stone crossings and sidewalks $15,000, illumination in 1874 $1000 the last Provincial Exhibition $6,500. Add inevitable outlay for additions, alterations and i/epairs, for the last decade, to such municipal property as our fire and police stations $10,000, market Jialls $11,000, City Hall, Recorder's Court and other city property $16,000, Provincial Exhibition of 1871 $4000, new stairway from Cove field to Champlain street, new carter stands and repairs to others, repairs to public stairways at St. Claire, St. Augustin, Buade, Champlain and several other streets ; cattle stands, railings, sheds and repairs ; repairs to pontoons, wintering, towing, putting iu place and removing, with alterations of slips from summer to winter requirements and vice versa ; winter road to Island of Orleans, enclosure walls and fences not only to Corporation property and lots about the city, but where without being proprietors, it is incumbent on the city to do the needful, in exchange for ground ceded to widen streets, as for instance the enclosure wall around the Protestant Cemetery in St. John Street, the fence alon^ St. Charles street, &c. ■^ ■■-■ ■ -»■,»■, .:■ . -if -■». All these works are outside of and additional to such other works as may be charged to Roads Depart- ment proper. Markets Department, Water Works, &c., on which thousands of dollars have been annually ex- pended for miles of planked roads, sidewalks, introduction of water and drainage, street cleansing, repairing and watering, and a host of other items of expenditure too numerous to mention. ; "^ "•^3%* >. I now approach the question of our yearly budgets of appropriations and expenditure for the same period of 12 years or since 1865. I have been at no little trouble in putting together the figures which make up the statement No. 3 hereunto annexed. These figures could not be taken ready made from the City Treasu- rer's annual reports, and hence their verification by mere inspection need not be looked for in those docu- ments. In 1865-66 for instance, the police and fire departments were but one, and the expenditure incident to each is now given under the separate heads thereof. In the summary at the heginning of each yearly report, the amounts entered under the different heads of roads, markets, ferry, health, fire, water, i&e., are exclusive of outstanding accounts paid in the same year, and I have of course added these amounts, thus in most cases notably altering the figures which at first sight might be taken to mean the total yearly expenditure under such heads. In the same way the salaries for the few first years of the series were entered under the heads of the department to which they appertained, whereas since that time they have been invariably grouped un- der a single heading, that of " Salaries f so that to render the comparison intelligible, I have eliminated the items and brought them together under their pro- per heads of expenditure. ,\. A glance at the annexed tabular statementj No. 3, will show that we have, like the ostrich which when it hides its head, thinks its pursuers will not see it ; we have, I say, been persistently and systematically blind to the fact which every year stared us in the face, that our appropriations under many heads, were figures that could not be adhered to in the expenditure under such heads. How many times have I not pointed out that for items the expenditure on which was beyond our control, it was useless and unfair, it w^as madness to put down an inadequate sum, and as often have I failed in my endeavours to bring about a reform. No, the budget had to be made out and it was necessary to make it appear that both ends met. Some items of expenditure are wholly uncontrol- lable, while others are partly so. Interest and sinking fund are among the first, with schools, jail and jury fund, jail guard, legal expenses, light and fuel, c&c. ; while, under the second head we have water works, 6 ferry and pontoons, winter service on roads and mar- kets, together with the cleansing thereof and indispen- sable repairs thereto; we have printing, advertising and stationery; repairs to municipal buildings and insurances, police, salaries, fire, &c. What do we find upon consulting the figures in etatement No. 3 ? that while $9,000 to $ll,0iOO are put down in the yearly appropriations for light and fuel, $11,000 to $13,000 have as regularly been expended. Again look at the item for legal ex- penses which has regularly cost us for the last ten years 50 per cent more than the sum assigned to it in the yearly appropriation sheet or some $6,000 instead of $4,000 yeaily. Next, take out the items under head of ^* Schools, Jail and Jury, Elections " and we find that where $3,000 to $5,000 have generally been ap- propriated, the expenditure has reached $8,000 to $12,000 and more, that for 1876 being $12,289 while the appropriation towards the payment of such a sum is but $3,034. On printing, advertising and stationery, the yearly deficit has been less than on other items, not generally exceeding from 20 to 30 per cent, They early cost of mere management of our Water Works, and of repairing leaks, thawing w^ater and other -uncon^roZ/aWe items of expenditure under that head is $10,000 ; and yet in the face of such a fact, we find that the appropriation has in one year (1873) been as low as $3,500. It is true that on the item for miscel- laneous and unforeseen expenses w^e appear to have kept within bounds, and even to have had a balance at our credit, but which was more than eaten up in car- rying out some of the special works set forth in the an- nexed statement No. 2. Now, what has been the consequence of our thus proving false to ourselves and to the public, — and this reproach addresses itself not more to the present Coun- cil than to its predecessors for 15 or 20 years past or even more ? the consequence has been that under the head of Boads, among others, we have yearly put down an amount which had no real existence, since it was made up of the deficits already alluded to on Light and Fuel, Schools, Jail and Jury Fund, Legal Expenses, Water Works, etc. The result has been most unsatisfactory to the public and prejudicial to the reputation of the present and former members of our City Council for aaminis- trative ability and wisdom. , One of two things had to be done and must be done in the future, to wit : put down the incriminated items at their true and inevitable cost. The Finance Committee and Treasurer could then have come honest- ly before the Council, and the Council before the f)ublic, and have declared in the face of broadest day ight, that the interest on the public debt, the sinking fund and all other items of uncontrollable expenditure being allowed for, there remained nothing for roads or markets, excepting may be, the mere cost of cleansing them two or three times a year ; nothing for city im-» provements of the slightest nature, nothing for exten- sion of water works in streets as yet unsupplied. What blame could then have been attached to this or former Councils, to the present incumbent of the City Chair or to those who sat there before him ? none whatever. The public would thus' have judged for itself and seen the inevitable necessity of increasing in some way or other the City revenue, so as to leave a margin for repairs and improvements to our thoroughfares and places of {mblic ressort, to our wharves, ppn toons, ferry and market andings, and for the extension of our Water Works ; and would have been impressed with the necessity of 8 making the whole community contribute its quota of assessments and adequate water rates towards the well being of the municipal situation. The importance of collecting a larger per centage of the city revenue would then have been made apparent and some means taken, a per centage to collectors or other stringent means of reducing the yearly arrears, which they certainly should and can be, to a figure less by far than the 48 per cent of bad debts which obtained not many years ago, and the still alarming figure of 26 per cent as stated by the chairman of the Finance Committee at a recent joint meeting of the Committee on amendments to the City Charter and of many prominent members of the Citizens Association. . ,3- -^ . ^. *^ .. f.>f ri t-^." Let it be hoped that no such unwise resolution will ever be adopted by the City Council as that of declaring that all arrears uncollectable shall be struck from the record at the end of each fiscal year, as, though no doubt well meant, was recommended at page 21 of the yearly report for 1873-74. What would the effect of this be, but that many would, for some plausi- ble reason or other, delay payment of their civic dues till the end of the fiscal year and then escape Scot free and laugh in their sleeve at their more unfortunate neighbors. ■n ^^v>.^_.'y-i%ii:- i^/ On the contrary, when all has been collected that can be, from parties willing to pay and calling at or sending to the City Hall to make good their taxes and water rates, one or more collectors should be set at work to collect the remainder or some more notable portion of it than now obtains, and if as the public seems to imagine, there be any spare time among the oflScials of the finance department, such time would be well and pro- fitably spent in making out accounts of arrears for such collectors, and their salaries well earned at that. What 9 do we find at Ottawa ? I know of it, having myself re- sided there for two years. The collector of taxes is by law empowered on the very day he presents himself to collect what you owe to the city, to seize your piano or other piece of furniture which he may consider avail- able for the purpose. The consequence is : there are no bad debts there, but the whole revenue is collected as it is here with the Gas Company. I have already said 1/iat in 1865 matters were about as bad as they are at present and I gave Mayor Tourangeau's own w^ords to prove it. The great com- plaint then was, as it is now, i. e., that each committee overdrew its appropriations, and, wanting] in unity of action, spent all it could without regard to the require- ments of any other. To put a stop to this, the Legis- lature enacted in 1866 " that all expenditure by com- mittees should cease and that all the works should be centred in a " Department of Works with a responsi- ble Superintendent at the head of such department." It fell to my lot to obtain this responsible situation and as is well known, (the figures in statement 3 bear me out in this assertion.) I managed, though with much difficulty, to make both ends meet within a few dollars, the saving of expenditure under one head balancing the excess on another, and the total expen- diture under all heads, — exclusive of interest and sink- ing fund with which I had no concern, — was (as may be seen by putting the figures together) within the ap- propriations for 1866, 7, 8 and 9, by over $3000. Under the administration of the undersigned, in > his then capacity of Superintendant of works, under that clause of the city charter of 1866 establising " the department of works," the yearly appropriations and expenditures exclusive of interest and sinking fund were as follows, to-wit : 10 A. O. Appropriations. Expenditure. 1866 $137,721 90 $120,468 55 1867 127,647 38 125,876 78 1868 112,273 38 117,377 87 1869 129,692 38 140,539 90 1507,335 04 $604,263 10 504,263 10 . \ ■ t :" $ 3,071 94 . ' y ,-■■ Showing a saving to the city of over $3000 in the four years during which the above cited clause remain- ed in force ; while in the following eight years from 1870 to 1877 inclusively, the total deficit under the same heads has attained the alarming figure of $251,- 351.81 as will soon be shown. In 1870, the then committees, jealous of my pre- rogatives and displeased at not having as theretofore any patronage at their disposal, caused the obnoxious clause in the law to be repealed under the specious and plausible plea that it was not safe to invest a single in- dividual with such power. The consequence of the change, however beneficial to myself, in throwing the responsibility onto other shoulders, has proved, as might from past experience have been foreseen, highly disastrous to the city finances, which the figuresi n appen- dix 3 will again show. / - The deficit in 1870 on all items, exclusive as before, of interest and sinking fund, was not less than $42,800, in 1871 the deficit was nearly $30,000, in 1872 over $9,000, in 1873 $39,000 and over, in 1874 $30,000, in 1875 $31,000, in 1876 $39,000 and in 1877 the deficit 11 will at the end of the fiscal year in May next amount to gome $30,000 as set forth in detail in the following statement to wit : Under the old system which prevailed previously to 1866 and which has again obtained since 1870, the ex- penditure on appropriations, exclusive of interest and sinking fund, being left to the several committees, ' The yearly deficit was as follows : A. D. Appropriations. Expenditure. Yearly deficit. 1870 $113,031 01 $155,846 84 $42,815 93 1871 142,486 07 172,080 32 29,594 25 1872 141,413 70 150,685 29 9,271 59 1873 113,984 41 153,430 19 39,445 78 1874 133,121 33 168,582 83 30,461 50 1875 156,841 34 187,682 40 30,841 06 1876 115,936 22 154,986 40 39,050 18 1877 128,807 57 158,679 09 29,871 52 Total deficit in 8 years or since 1870 inclusively $251,351 81 Or an average yearly deficit of. 31,418 98 under all heads exclusive of interest and sinking fund. And in taking in these two last mentioned items, the annual deficits have on more than one occasion ex- ceeded $60,0000, see evidence of chairman of Finance Committee before committee of investigation. Now, if the Road Department only be considered, the deficit or over expenditure is found to have been some $6,000 in 1870, $7,000 in 1871, $14,800 in 1873, $20,000 in 1874 and $11,500 in 1875. In 1876 how- ever the deficit in the roads or excess of expenditure over 12 appropriations was but $5,800 and lias this year been further reduced to about $2,000 only ;. that is, when including the $2,000 expended on Dalhousie Street, but if those $2,000 be left out, there has been no over expenditure this year undei* the head of Roads. It is • therefore seen that while the whole deficit, exclusive as already said of interest and sinking fund, has ranged during the last eight years between $27,000 and 43,000 or an average of over $31,000, the deficit on the Roads Department alone averages but $7,500 or a quarter of the whole ; so that it will not be convenient now, as it has proved before, to throw the whole onus of the deficit on the Roads Department as has been done more than once and notably in 1875 when it was asserted that " a total deficit of some $62,000 in the " whole City expenditure at that time, was to a great " extent brought about by the action of the Roads " Department." No, the deficit on the Roads, as just stated, is but 25 per cent of the whole and the remain- der is made up as I have already shown, by under estimating the cost of light and fuel, legal expenses, schools, jail and jury fund, the cost of the Fire Depart- ment and of managing the Water Works. >.: ,^> l-. Tlie total of yearly appropriations is given by me in statement No. 3 under all heads inclusive of Interest and Sinkind Fund. The total sinking fund for the 12 years under consideration amounts, as seen in said annexed statement No. 3 to $332,695 85. How much of this fund has already been devoted to the extinction of our City indebtedness, I am not aware, but likely the investigation committee can find that out by the sworn evidence of those who for the period have had control of the finance department, and then by the addition, to the fund, of the accrued interest which, by law, is to be added to said fund and form part thereof, it will be seen what the fund has been at different time?, what it now amounts to, what it should amount to. O I have said before that we have been systematically blind to the real and total cost of items over the ex- penditure for which we can have no control and which by entering in the the yearly appropriation sheets at figures which could not be borne out, we have led our- selves to believe that amounts were on hand for City improvements which had no existence. Now, not only have we thus expended the already overcharged figures of the appropriation sheet, but we have gone far beyond that and exceeded the appropriations themselves as already shown. ■ ; '"/''; ' When any work presented itself for consideration, any City improvement of whatever nature to our roads, markets, municipal property, &c., we have, to render it acceptable to the Council and to the public, under- estimated its cost to a serious and even culpable extent, and that in the very face of figures to the con- trary set forth and openly stated by the City Engineer. The Engineer's estimate for the new aqueduct bridge and additional line of pipe 700 ft. long over the river St. Charles was $25,000 and yet it was laughed at in open Council by a certain ex-member who stated that he had the opinion of competent engineers that the work would not cost more than $11,000, forgetting as he evidently did that in addition to the bridge proper there were some $9,000 to be paid in Scotland for the 700 ft. of tubing with the necessary valves and stop- cocks and that considerable sums in addition would have to be paid for lead for joints and for labour. My estimate has been borne out and the bridge has, as I anticipated, cost the $25,000 exclusive of the $1,250 expended on it in 1876 to remove the central pier and thus widen the water way and diminish the current and obstruction to the flow of ice in the spring, com- plained of by D. Bell in his suit of $40,000 against the Corporation to cause said bridge to be removed. 14 A more glaring example however of this repre- hensible system of under estimating the cost of a de- sired improvement, and so under-estimated, precisely for the purpose of rendering it acceptable to the Council £.nd to the general public, is the new Montcalm Market which, upon completing the plans therefor, I immediately set down at $50 CX)0. That would not do, that would not go down with the majority of the Council ; nothing must be said of the necessary purchase of the Joseph property, nor of the cost of levelling the ground and making footways ; the cost of lighting might be a se- perate consideration as well as that of hooks and other inside fittings for the stalls. The consequence is that the authorized amount of debentures for this work was but $27,400 or that of the lowest tender to do the work enclusive of the addenda hereinabove stated, and if from this be deducted the discount and cost of exchange, there really remains but $25,000 or thereabouts : just one-half of the amount necessary to carry out the im- provement ; for, as I show in statement No. 1 hereunto appended, the cost of this market to date is $45,500 and when $4,500 have been expended as must be, in levelling the ground in rear of the building, the very figure put down by me at the commencement of the work, will have been realized. « , The wise way would be, when dealing with the public funds, to do quite the contrary and over- estimate the cost of an improvement rather than set it down at an amount which can by no possibility be borne out in the execution. I may, to be sure, build a house for $2,000 and it is and to all intents and purposes can be called a house, without the danger of my being taxed with a desire to mislead myself or the proprietor ; but when the heating appa- ratus has been added, the baths and sinks and closets, the gas fixings, winter sashes and outer doors together 15 with such details as hat and clock pins (Sx;., the house in question may have cost $4,000 or more instead of $2,000, ar*d a wise proprietor or an agent who like a city re- presei/t?tive is charged with the expenditure of monies held in t":ust by him at the hands of the tax payers, should and would put down the whole possible cost of any undertaking, so far as he can ascertain it, at its liighest possible figure. Again, I say, we have not done this ; and not only have we not done this, whi^h might be called a mere fault of omission, but we have understated that which we were certain could not be realized, and having done so, having in our appropriation sheets led ourselves and the public to believe that after having fully provided for all uncontrollable items of expenditure, we had a surplus for City improvements, we did not dare to belie ourselves and tell the public that the whole thing was an illusion, and hence the necessity (the revenues of the City not proving adequate thereto) of raising money on debentures and on promissory notes which now foot up to the awkward sum of $400,000 or thereabout. "' There is no use in shirking the question, you may issue debentures again and .again to consolidate your floating debt as you have already done every ten years or more in the past and are likely to do in the future, but all that will not decrease your yearly deficits. Mismanagement is often hinted at and openly thrust at the municipal body. True there may have been some mismanagement of the funds, some unwise expenditure in laying planked roadways in such tho- roughfares as St, Joseph, St. Vallier, Craig, D'aiguillon and other streets, against the direct protest of the City Engineer, thought under the plausible pretext of the 16. funds did not allow of doing better ; there may I say have been some mismanagement of the funds, but it was one of the judgment, while the true mismanage- ment, that which may me called culpable, has been in the management, not of the funds, but of the figures representing those funds, as I have fully shown where opposite to several items of incontrollable expenditure the most inadequate figures have been set down. There is no use in our our mending matters for a year or two to come, but provision must be made for fully 10 or 20 years or more. When debentures to the extent of $500,000 have b^en issued to make up the amount necessary to conso- lidate our floating debt, and the interest we are called upon to pay shall have been thus increased by some $35,000, let it not be forgotten that $70,000 more must be added to this one item of interest so soon as we shall have paid out the balance of our million to the North Shore Kailway, and thus another hundred thousand dollars added to our yearly budget of expen- diture. The situation is an alarming one and no altera- tion in the municipal representation can control it. r^-n ";^**'^ Reduce your representatives at the Council board to eight, to three or to one and no remedy can thereby be found for the inadequate revenue of the City. Our present expenditure on uncontrollable items alone may be taken as fully equal to the receipis of the last fiscal year or say $380,000, while the whole expenditure will amount to $110,000, leaving a deficit of $30,000. Now, this deficit can not be made much less, since during the present fiscal year every thing has been cut down to starvation level. This deficit, I say again, is not enti- rely due to mismanagement and cannot by any process be made much less than what it is, unless to be sure you are willing to put out all the gas and coal oil lamps •17 and thus save $10,000 yearly to the City, thereby re- ducing the deficit from $30,000 down to $20,000. Again you may* if you consider it advisable, disband a portion of the City police ( when I was in Ottawa in 1863 to 1865 there was but one single policeman for the whole Gty) and thus reduce the deficit by another $10,000. Where is the remainder to come from ? not from the appropriation to water works which is but $10,000 and its expenditure uncontrollable to that extent. There is but one more source from which a saving can be made, the fire departement, by reducing the brigade below one-half its present force, or by again reducing the Police to such a number of men as can be paid for out of $5,000 instead of $25,000 the actual cost, with, may- be something on salaries or by any possible reduction of the stafil ii^ [HiH t Already, for the last ten years, I l^ave saved the City over $2,000 a year by reducing tne number of gas lanterns from 400 to 300, say $22,000 and more in the ten years, and it is matter for consideration with us, on account of our impoverished condition and inabi- lity to pay for luxuries, whether, when the ground is white with snow during winter, we could not economise considerably in the item of street lighting, seeing that the cost thereof for the season, must on account of the length of the night, be fully two thirds of the whole ; and again, are we not accustomed to be left in the lurch by the Gas Company, every time the moon fails to shine though chronicled to do so in the calendar ? If the public can not and will not put up with ' these reductions on light, police and fire, or on light and police only, and it is not likely they can consent to any such curtailing of the inadequate security now aflforded by our small police force, then I say, and it must to every man in the community be apparent, that 2 18 our City Bevenue must be increased ; first, by a sum of $30,000 to cover the annual deficit, next by a fiirther sum of $35,000 for interest on the debt to be consolidated and again by an additional sum of $70,000 as interest on our subscription to the N. S. Rail Road, as I do not see that for some years to come the profits on the road are likely to afford us a helping hand in that direction. We have therefore to increase our revenue by fully $135,000, or by more than 33 per cent of its actual ^ ■t-. ■} -I'll* * :'.' As I have said before, these figures are arrived at by keeping the expenditure on all controllable works at starvation level, as has this year been done on the markets and roads ; and to allow merely for ordinary repairs, and for miscellaneous and unforeseen, some $15,000 more should be added to the above figure of $135,000, increasing it to say $150,000. To realize this, I have already shown by a statement made by the pre- sident of the finance committee that 26 per cent of the revenue remains uncollected. Now if the 74 per cent collected produces, which it does, $380,000, the remain- ing 26 per cent would increase that amount by $133,000; so that if it were possible to collect the whole revenue we should then have to provide but for $17,000 addi- tional revenue to make up the required amount, or if only $100,000 of the arrears could be collected (leaving 8 per cent for bad debts, on the total yearly revenue of $400,000) which, I think, could and should be done, we should then have to provide for only $50,000 by additional taxation. And let us not forget that all this is irrespective of future improvements which, if carried out, must add to our yearly indebtedness by some $7,000 for every $100,000 we expend, as in the proposed new street pa- rallel to St. Paul St., the widening of St. John St., 19 the prolongation of Durham Terrace, the necessitj some day, of a new Recorder's Court ; the inevitable paving of St. Paul St. from Henderson St. to St. Joseph St, the paving of St. Vallier, Craig and Desfosses Sts. ; the paving of Buade, Fabrique, St. Jolin St. within, Champlain, Sous-le-Fort and other thoroughfares such as Palace Hill, and Abraham St. and the unpaved portion of Mountain Hill ; while such streets as Gallows and Hope Hills should be paved in some cheap way to guard against the continual wearing away of road bed by the irresistable action of water during stormy weather ; or say 2i miles of paved roadway, some 13,000 ft. lineal at $10 a foot, another $130,000 ; or, including St. Andr^ St. and the other improvements above mentioned, another half million of dollars, or an additional increase of $35,000 in the annual City ex- penditure. . . '^ ^ >^i05 I had almost forgotten to allude to our subscrip- tion of another half million or more to the Lake St. John Railway which may some day entail a further increase of another $35,000 to our municipal taxation. v^ How the additional amount of $150,000 is to be realized, with the further annual sum of $35,000 for the above mentioned improvements, if ever carried out, I need hardly offer an opinion on, this matter having been long before the public and our City press fully capable of discussing it intelligently ; but when we are told that Toronto with a population not much exceeding our own, contributes nearly a million to its City Coffers, it would seem easy for us to realize someting like two- thirds of that amount, either by the whole community contributing, inclusive of the Federal and Local Govern- ments in respect to the properties thereunto appertaining, or by some increase in the present rates together with that from new sources of revenue. 20 At the same time I shall have made out a pretty conclusive case, from the comparison of the saving to the City during the years 1866 to 1869 inclusively under my administration as ** Superintendant of works " and of the $250,000 loss to the City under the dis- jointed action of committees, that to keep within tho limits of our yearly appropriations it would be safe, prudent and wi?e to center all certificates for payment of works, supplies and services of whatever nature, in one committee, leaving to the other committees their full sphere of usefulness in the settement of many questions of daily occurrence affecting the several de- partments without the entail of expenditure. ; ? This, the councillors themselves cannot but admit and have frequently admitted to myself and others, councillor Vallier having openly expressed the same opinion before the joint committee of the council and of the citizens association on the proposed amendments to the City Charter, and it is but reasonable that such should be the case, and each of the City representives benefited thereby, and, by being deprived of all pa- tronage, thus enabled to refuse with a good grace the granting of favours in return for electioneering services, or promises remunerative of services to come../ ^^ ;? v , I have shown at the commencement of this state- ment of facts that the public debt in 1864 was $2,546,000, say over 2i millions of dollars ; to day, it appears to be some 3 J millions, and it needs but to glance at appendix 2 and to take-in the annual deficits since 1870, not to be surprised at the increase of debt in the 13 years. For my part I am, if any thing, astonished that with such a deficit as that of over a quarter of a million of dollars since 1870, the City debt be not even greater than it is, and the only explanation for it is the low price at which the works and improvements in appendices 1 and 2 21 have been carried out and which in any other City but Quebec, where every thing is at starvation level, would have probably cost twice the amount. As is now seen, and all who understand the situa- tion must admit it ; His Worship the Mayor has on many occasions alluded to it : the whole difficulty lies in the in- adequacy of our revenue to meet even current and inevi- table expenses, and exclusive of every possible city im- provement of the most modest nature. To this is due the whole mal-administration of the civic concern, with the exception of course of the deficit under investigation in the City Treasurers Department. Yes, to the in- sufficiency of our yearly revenue is due our yearly deficits and to these last the existence of our promissory notes and the necessity for anticipating on our deben- tures and thus increasing by so much the figure of our City debt. •» The road department I have shown to be respon- sible for about 25 per cent or one quarter of the total deficit and how this has been brought about I shall now show. The yearly appropriation to the Roads Committee since 1869 has been some $7,000 to $13,000, say on an average $10,000 exclusive of votes for special works. Now this amount of $10,000 is barely sufficient to sweep and cleanse some of our leading thoroughfares once or twice a week, othei's once a month, and most of our streets but once or twice in the season, to repair dan- gerous holes in planked roads and wharves, lay wooden sidewalks, &c., and perform winter service ; and the successive Eoad Committees have been reminded of this, time and again, by the City Engineer ; notwith- standing which, between 1869 and 1875 more especially, the aforesaid sum of $10,000 has been constantly trenched upon and made to pay for considerable sections of planked roadway, macadam and other works in placet 22 wlier^, however needed, it could not be afifbrded. In this way the whole appropriation to the Koads has generally been expended in the first 3 or 4 months of the fiscal year and nothing left for fall or winter ser- vice* The committee has then come before the council for a supplementary appropriation which has as often been granted, with the hope that it might perhaps be made good out of some possible increase in the yearly receipts, or that a surplus might obtain during the ensuing fiscal year wherewith to cover the over- expenditure. The duty of the road committee was to heed the warnings of its engineer, which it seldom has doncy or if not worthy of their confidence, to have called upon the council to replace him by some one in whom they could confide and then allow themselves to be guided by his counsellings. ^ , .^ „. That things will be better managed in the future, let us hope. Most of our indispensible improvements have been carried out. The widening of Champlain St., formely but 17 to 20 feet in width, could hardly have been dispended with. St. Ours Street was widened as a protection against fire from St. Sauveur. It was indispensable that a new street be opened parallel to St. Peter Street to relieve that overcrowded thorough- fare, and that Des Soeurs St. be widened and pro- longed Irom Mountain Hill to meet it. It is imperative that there be at least one other street parallel to St: Paul Street, and in view of the increase of proprety in that locality incident on the early completion of the Harbour Improvements, it is certainly expedient that no undue delay obtain in laying out St. Andr6 St., estimated to cost $70,000, as in a year or two hence it may cost double the money to do the work. As to St. John Street within, if our finances do not improve, I am afraid we must put up with it, as it is, 23 for a few years more. Few of our streets comparatively need paving, say 2 J miles out of the 36, the others may be kept in repair at less than the cost for interest on the outlay necessary to improve them in a more perma- nent manner. No more market extension, I hope, will be heard of, for years to come, and no more market halls. The City Hall can do duty for another decade^ and so must the Recorder's Court, unsightly though it be.. We have done subscribing to Railroads, I imagine, or we should be, and had we not been in such a hurry to award a contract for St. John Gate, another year would have saved us the $35,000 it has cost us. _ Our ferry service, wharves, pontoons and landing slips are in good condition for several years to come, with the exception of course of yearly repairs to these as to all our other city property. Our Fire Depart- ment is now on an efficient basis. The city gates have given way before public opinion. Our Rampart walls have been lowered and repaired, and when another $1,000 has been expended in grading Rampart St. near Palace Gate, an easy access will have been secured round by the Grand Battery, from the lowest to the highest levels of the city. t:^ ,r I. A great deal of what has been considered indis- pensable for teix years past has now been brought about, and when Durham Terrace has been prolonged to the foot of the Citadel and the finest promenade which any city in the world can boast of, thus secured, I for one shall feel satisfied of the achievement and look for very little more towards the embellishment of old Quebec, than what our Government and citizens can do for us in the erection of public and private buildings on a par with our matchless scenery. The Duflferin Improvements, if the Imperial and Federal Governments will but carry out the Vice-Regal palace on the Citadel, I shall 24 hail with satisfaction ; but if our own resources are to be counted on, they can hardly be looked for, except it be in the rather distant future. r*^ *"; ■ ■ .. - . V ■nix:. M \ , J. . Mv -M ^fe< ?We h'ave, in the past, been wanting in sound judgment and have done very foolish things, such as the erection of the Champlain Market Hall, its cost $100,000, to stable the elephant we were made a present of in the shape of some paltry stone from the ruins of the old parliament buildings, while a mere one story building would have suited the purpose much better and not have cost one tithe of the amount. ''■' '7 ' -» • ^> • ' -^^ -^^--^ We every year calculate on an already insufficient revenue and as often defeat the very object we have in view by continual reduction on the agreed prices for stall rentals, cattle stands, water fountains and other city dues. We cause the work of private parties to be done at the expense of the city, as in the case of the Champlain street stairs where, by resolution of council, forsooth, we are called on to remove fcnow not only from the steps but from sidewalks, together with all that which falls or is thrown from roofs, including ashes and all sorts of dirt and sweepings, the whole year round, from shops and back yards. It is a mere trifle, say we, only $200 or thereabouts. Yes, but such trifles when multiplied, as they are, throughout the City, help to bring about our yearly deficits. The evil is enhanced by causing sidewalks to be made where parties are unwilling or unable to pay for the deals as was done in 1873-74, so I am informed by the Road Inspector, Mr. Campeau ; it is in causing drainage services to be made at the expense of the City while the law plainly sets forth that the contrary shall be the case ; accounts have at various times been sent from my department to the Finance Committee amount- ing in the aggregate to thousands of dollars, and yet has not a cent of them ever been collected. It is in dimi- 25 uishing the receipts in the Recorder's G)urt by the remission of fines imposed by the Recorder, without mentioning the deficit, in this branch of the City re- venue, which was recently enough brought to light, and which was at the time variously estimated at some $20,000 to $25,000; whilst, the enquSte into this matter is said to have been limited to the last eight months of the incriminated management, said eight months alone giving a deficit of $1,485. What then might the deficit have been found to be, had the enquete covered the whole series of years during which such deficits may have existed. It is by repeated delays granted to tax-payers that they manage to jump the fiscal year anrl to change their annual dues into arrears which are either forgotten altogether or only a small portion of them ever recovered. In one word, it is in a thousand well known ways that our yearly revenue is decreased in its receipt and our expenditure increased and then we look awry because both ends cannot be made to meet. Corporation contracts and leases have in this way become mere blinds and matters to be laughed at and unheeded. The punishment f^r bidding up a stall to take it from a party able and willing to pay a fair price for it, should be the strictly holding of the tenant or of his sureties to the full payment of the amount, exorbitant though it be, as in this way and in this way only shall we bring about a proper sense of respect for written contracts and engagements, V But enough of this recrimination, let us now turn over a new leaf, put on a good and iron-clad resolve and stand hard by it in the future. In conclusion, it wUl no doubt be interesting to us all, at this juncture, to draw up an approximate budget for the ensuing fiscal year or from 1st May 1878 to 1st May 1879, to wit : 26 Probable uncontrollable Expenditure for 1878-79. ITEMS. *•■- '^e^'^';•''' ^•-"-•■^'^'- ^ '■" COST. '/^'-•'' '*^ Sinking Fund..::!':l^!..l/J.^.:,!.. $60,000 00 • Interest 210,000 00 Ground Rents :... ....V..V;:..... ..::^ 2,000 00 >^- ;^^ Salaries and Pensions 26,000 00 ^^ Jail Guard 1,600 00 - V Jail and Jury..^i..;l........:?l:..:Vl 1,560 00 ' Fire Commissioner . 466 66 ^t ; Legal Expenses ;.............:,., 6,000 00 t^ Advertising, Printing and Sta- ,, - i^^i * tionery,....;::.:.'::fr:i:.. ....;.:; 4,000 OO /;; I. Contingent, Election and Unfore- - - '^ - ^S seen Expenses .........;...... 5,000 00 ^ Conveyance of Prisoners. 260 00 '^ l Care of Vagrants.. :.;.l.. J. ^^...^^.^ 1,000 00 ^ ^^ Palace Harbour, Cost of Collection ^ ' 900 00 >^ Roads, Ordinary Wear and tear' J- ^*^^' only 10,000 00 ,; Municipal Buildings and Insn- ifr • r ranees 2,000 00 Light and Fuel ;..:...:;;:??.:. 13,000 00 Police and Clothing 25,500 00 "I Fire, Wages, Material and Re- pairs 17,500 00 Markets, Pontoons and Slips 5,000 00 Health and Dead House 600 00 .f f «l/j 27 * Ferry and Landing Stages 2,000 00 Water Works — ^Working Expen- ses only 10,000 00 $404,376 66 School Appropriations] 8,659 30 Extra 2,000 00 ( , t : $415,035 96 ft]'-: t. ,r It is thus seen that for working expenses only and exclusive of all possible Gty improvements, with the exception may be of slight repairs to roads, sidewalks and other public property, the amount to be provided for is not less than $415,000.00, and to leave anything like a proper margin for contingencies, it should be made at least $425,000.00. .. ,:,..; * ri Now, what the revenue or receipts of the present fiscal year will likely amount to, we are not yet in a position to assert, but from all appearences, it will be less than the $380,000 of last year and very possibly not over $350,000 ; so that however difficult to digest, the disagreeable truth is forced upon us that there are $65,000 to $76,000 to be provided for in addition to the proceeds of present taxes, and in the absence of any legislation to enable us to recoup ourselves out of new and additional sources of revenue, we must perforce submit to the ordeal of another special tax of some ten cents in the dollar, 'unless as I have already said, we can make up one-half of the amount by collection of arrears, the other half by dispensing with gas and coal oil lighting, and by reducing the police force to about one-fifth of its present force and constituting the men 28 of the fire brigade so many special constables to watch the city night and day and thus to some extent, save it from depredation, the provincial police lending a help- ing hand occasionally. Past occurences must have proven that there can be no subserviency on my part either towards the first magistrate of the city or to any other man living, but simple justice and impartiality compel me to say, and the Mayor's most bitter enemies will be found ready to admit that he has explained the Grant business in a most thorough and satisfactory manner, and it now turns out, rather unexpectedly on part of the public, that our unfortunate connection with Grant Brothers is en- tirely due to the deleterious action of a former Mayor and Council, or as some say, of that Mayor alone under advice of what is now known to have been disreputable Counsel : an agent to whom he paid one thousand pounds of the city funds together with another thousand sterling this same agent received from Grant Brothers to force the City to transact its business for all time to come with these same gentlemen. * : ' 1 1 \-.- -i- . ^,A* - \ '_. - •- :-. -. . :;-^ ^ »>.■-. . * --■ . * ■ - .-• I shall say nothing bearing on the subject matter of enquiry now being investigated into by the joint committee of the Citizens and Council in relation to the lately discovered and unfortunate deficit in the City Treasury, nothing more than that to avoid the odium which might attach to the counting of the cash balance at any time when its figure inspired doubt, this ba- lance should be regularly and persistently ascertained monthly or quarterly as deemed expedient and that, by a resolution of the council in the premises ; then by enacting that no payment be made except on check of of the treasurer, countersigned by the Mayor and two members of the finance committee, there will not be any great risk of things going wrong in the future. 29 Much of our past and present trouble is due to our thorough ignorance of municipal matters. A report like the present, full as it is of facts and figures of the utmost interest to every tax-payer, should be reproduced 10,000 fold, so that every proprietor and tenant m our midst, the members of our Legislature and all others interested, or who should be, in the well-being of our financial situation, might be furnished with a copy of it for the information of each and every one of them respectively. Quite the contrary is done and always has been. Oar yearly reports, the treasurer's and that of the City Engineer are run to a hundred copies or two and even the few to whom they are addressed hardly deem them worthy of perusal, while strangers evince much more interest in them than we do ourselves. I have received scores of demands for my yearly reports, especially that for 1873, from all parts of the Dominion and from almost every city in the Americain Union, while, if the truth were but known, it is likely that not one out of ten of those to whom it was addressed here ever took the trouble to look at its contents, embracing though they do, under 192 different heads, as many pertinent subjects relating to the whole administration of the CitJ^. : -y ■ ■ ■ ■.;•■• 1- „{■.;,: «..-. ■. - r * . Will it be credited for instance that with half of those who call on me on sundry business. ( The ^^poor taxpayer '' who figures in the Morning Chronicle of the 16th inst. is evidently one of them,) the whole city taxation is supposed to be expended on our roads and markets and a few other items such as salaries, water, fire and police, gas and fuel ; they never dream of such a thing as interest or sinking fund, legal ex- penses, jail and jury fund, schools and elections and the like. In fact a great many ignore the very meaning of the word interest and yet as has been shown, this very item together with the sinking fund swallows up two- thirds of our entire revenue. 30 Let every one read for himself and make himself acquainted with the municipal situation as here set forth, and not give ear to the political demagogues who, for their own pirivate ends, are endeavouring to overthrow the very institution they have so materially helped to over- whelm in debt and bring into discredit. They can be seen one and all at the private bills committee clamoring for the abolition of the municipal concern, so that they may come in again as commissioners or administrators of our finances and probably enact again some other such schemes for the advantage of their own private property in the vicinity, some such scheme I say as that which they were guilty of when, in the council, they robbed the City of a $100,000 to build the Cham- plain Market Hall and contributed in other ways to the yearly deficits which existed for years prior to 1866 and have again obtained since 1870, ; , : ' . Fair play is all I ask for ; it gores me to see the present city representatives taken to task and blamed for this and that, by men who have been here before them, and have done as bad, if not much worse than they. We have all been at sea, the outs just as much as the i^s, if not more so, and instead of further bickering and recrimination, let us strive together for the wellfare of the City, elect proper men for the incoming year and prepare ourselves to come squarely before the Legisla- ture next year at^d insist on powers being granted us to increase our revenue in a direction where it is well known it can be done without any extra charge on im- movable property which is already burdened to its full power of endurance. To the investigation committee. Mayor, Councillors and Citi- zens of the Qty of Quebec. CHS. BAILAIEGE, City Engineer. 81 APPENDIX No. 1, V Slaiemeiit of cost of special works since 1865. t Champlain street widening to date $45,000 00 St. John Gate widening and rebuilding 35,000 00 St. Ours street widening 20,500 00 Fire Stations to date, additions and altera- tions 20,000 00 Fire Alarm Telegraph .7. . . 20,000 00 New pontoons and slips Champlain market 13,000 00 Ferry landing pier and pontoons Finlay market 24,000 00 Des Soeurs street widening............;......, 7,500 00 Dalhousie street, prolongation of and wide- ning . 125,000 00 Paving St. Peter street 1300 feet, and St. Paul street 2260 feet 26,000 00 Macadamizing St, J ohn street without 2350 feet 15,000 00 Paving Mountain Hill to Buade street and breast wall 26,000 00 Paving 2025 feet St. Joseph street from St. Koch to Crown 24,000 00 .-»*' ' i 32 Jacques Cartler market enlargement and improvement 20,000 00 Gosford Eail Eoad Stock '. 10,000 00 New Jacques Cartier and Berthelot market Halls .....;...... 20,000 00 St. Louis and Prescott Gates improvements 10,000 00 Champlain street widening, and wharf 360 ,_^ feet at Cap Blanc, also at Diamond '^ ^^v^ Harbour 350 feet 7,000 00 Nouvelle (now St. Patrick street) prolonged t(. street 750 feet lin 3,500 00 New Montcalm Market Hall to date 45,500 00 New line of pipe and bridge over the river - ■ St. Charles 700 feet long and repairs to pipe in river... ..ri..:.. ..V... ;;.;;....: 30,500 00 Palace and Hope Gates, removal of and ^«. lowering walls 2000 feet lin., grading '^' " - ' * roadway, 7 oak gun-platforms, side- walks, &C....V. .........;............;...... 9,000 00 3 Steam Fire Engines and fire wells 14,500 00 Q. M. O. & O. K. R........... ..;... .1..:... 143,000 00 Cost of and discount on debentures 85,000 00 To make good arrears of school fund..',?.'..'. 11,600 00 To make good arrears of jail and jury fund 10,000 00 a 4, % * 1 ■ $820,600 00 t s • • T .;, •i-M 33 APPENDIX No. 2. ^ Statement of cost of sundry works since 1865. ♦ t •• * '--f . ■• ' -■■•••, <■ • > ...%.■.• V s .-:;>■ r Lettering streets and numbering houses $1,466 00 Planking front of Champlain Market, Cul- de-Sac street ..................:...:........ 1,660 00 Additional stalls Berthelot Market base- ment .;....... .......;..... ^ 462 75 Illumination in 1874 : 979 91 Carters and tradesmen's numbers 2,600 00 Retaining walls, Artillery street $1,484 98, V St. Real street $640 00, Cote d' Abra- ham $949 20, Church $250 00, Sun- dry others at Hope Hill, Nouvelle, Olivier, Vallier streets, &c.. ..?.^... 4,210 63 Enclosure walls and fences protestant Ce- metery John street. Cemetery in Dar- tigny street, Corp. yard at Palais, &c... 718 00 Removal of dangerous rock from Cliff, Champlain street, &c 891 53 Durham Terrace, repairs to walls, new railing, new floor, &c 2.600 00 Monument Garden, repairs to walls, seats,.. 624 00 Place d' Armes railings and pathways 217 69 Widening St. Louis and Dauteuil streets 1,200 feet lin. new fence and sidewalk. 1,550 00 M Widening St. Denis street, new fence and stairs 1,250 feet 1,358 00 New stairs from Cove field to Champlain street 550 00 New Carters Stands, Mountain Hill, Glacis ' • street, &c., and repairs 1,917 o6 Cattle stands, alterations, repairs, sheds to do 1,006 06 Repairs to public stairs St. Augustin street, St. Claire street, Lafleur stairs, Cham- - plain street stairs, Cul-de-Sac street stairs. Mariners' Chapel stairs, Buaae street stairs, Finlay Maket stairs, • Champlain Market stairs, &c 1,862 22 Stone crossings and sidewalks since 1871... 14,876 95 Winter road to Island of Orleans 1 ,300 00 Winter road tc Levis occasionally, slips and piers for do 413 00 Pontoons — alterations and repairs to 2,681 15 Market Halls, alterations and repairs 11 ,181 32 Municipal buildings, additions, alterations and repairs 15,659 76 Pire Stations, additions, alterations and re- - r pairs 7,275 70 Police do - do . do ; ...... 2,668 00 Repairs to breakwater wharf at Palais Har- bour .. 1,500 00 2 Provincial Exhibitions 10,000 00 $92,190 28 ■ ■ r CiiyE Water Sundry ■, t Roads i M arket| Ferry, \ Fire, Fi Salaries Manici] Gas, Lij Itation^ Jchoolg iegal [iscelb^ [Police & [Water ^ Jinkingj llnteresi Boads arj Markets Ferry, P» Fire, F. I Salaries i Municipa Gas, Lig] Stationer ! Schools, , Legal Ad Miscellan Police.... r- >: RECE City Eevenue. Water Works. Sundry 1866. np C. 234,511 60 65,902 94 1867. 300,414 54 8 c. 204,950 11 62,106 34 267,056 45 1868. 271,030 25 75,528 44 1869. 346,558 69 220,632 79 67,539 42 13,828 00 18/0. 302,000 21 226,363 07 74,371 00 18,975 69 319,709 70 A^PFROPB Eoads and Public Places. ' 21,808 Markets and Palais Harbour. I 7,476 Ferry, Pontoons and Slips I 1,800 Fire. F. A. Telei^rapb & Chimnies.i 15,691 Salaries and Pensions : -i4,d»o Municipal Buildings & Insurance . j Gas, Light and Fuel | 9,000 Stationery, Printing «fc Advertizing 4,000 Schools, Jail & Jury & Elections. 5,600 Legal Advice & Corporation Suits. 2,000 Miscellanous and Unforeseen 10,500 Police & Conveyance of Pri soners . 20,682 Water Works 14,789 • Totals '137,721 Sinking Fund ' 30,000 ]nterest,Commission, Discount,&c. 165,610 Totals 333,332 00 00 00 00 00 19,300 7,600 1,002 16,291 27,100 00 00 50 40 00 00; 12,400 OOi 00 3,000 00| 00 7,270 98i 00 2.000 00| OOj 2,500 00, 10;' 19,986 50i 80; 9,196 OOl 12,100 00; 4,500 00: 1,202 50 13,205 40 26,350 00 2,680 00 8,500 00 3,000 00 5,566 98 3,200 00 2,500 00 19,986 00 9,482 00 90; 127.647 00; 28,270 20 161,610 OOl 29,200 00 20; 170,229 90 lO: 317,527 581311,703 28 15,100 00 4,500 00 1,002 50 14,514 00 26,750 50 .•{,000 00 10,190 00 3,000 00 5,567 98 3,500 00 8.500 00 26,079 90 7,988 00 129,692 38 29,400 00 169,673 20 328,71.5 58 15,934 60 4,500 00 1,002 50 14,383 33 25,000 00 1,750 00, 8,000 00, 2,000 OOl 5,567 98| 2,000 00 3,000 00 20,000 00 8,892 60 113,031 01 20,000 00 168,421 76 301,452 77 EXFEIST] Eoads and Places ot resort Markets and Palais Harbour Ferry, Pontoons and Slips Fire, F. A. Telegraph & Chimnies. Salaries and Pensions Municipal Buildings & Insurances. Gas, Light and Fuel Stationery, Printing & Advertizing Schools, Jail and Jury, Elections. Legal Adviser & Cornoration Suits Miscellaneous and Unforeseen — Police Water Works Totals 15,058 46 4,934 09 1,002 50 10,148 50 24,218 48 1,226 32; 9,818 46 4,713 81; 5,484 66; 3,103 82 5,044 35 20,199 18 15,516 00 21,804 37 6,147 44 1,002 50 14,240 50 26,703 07 1,542 44 10,570 12 1,675 91 2,522 48 1,990 51 7,785 64 20,696 80 9,195 00 120,468 55 125,876 78 15,937 46 4,425 54 1,002 50 13,332 02 25,950 20 2,159 89 10,595 60 2,569 03 4,897 98 1,839 03 4,484 35 19,770 02 10,412 98 24,095 07 4,936 78! 1,002 501 14,323 85! 26,662 76; 1,769 22 10,347 57 3,707 96 4,092 24 5,629 94 1,703 48 25,978 93 16,289 60 117,377 871140,539 90 21,876 09 4,448 73 1,002 50 15,863 16 24,741 17 4,339 11 13,814 33 4,335 32 6,143 91 4,941 78 6,642 13 27,343 50 20,355 21 94 155,846 ]II»T8. 1871. 1872. 1873. 1874. 3 c. 249,279 87 103,196 36 17,806 52 1875. 1876. 1877. Totals . $ c. 234,983 26 § c. 237,512 46 73,571 26 2,432 74 $ 0. 250.034 89 77,393 71 17,102 28 $ c. 253,091 76 83,749 98 23,781 33 S C. 268.589 67 91,664 77 20,054 30 $ c. § c. 72,056 (i9 24,424 58 331,464 53 313,516 46 344,530 88 369,782 75 .. .- — *.-. 360,623 07 380,308 74 II^TIO^S. , 25,564 59 25,650 00 7,060 65 13,550 00 29.450 00; 7,212 30 12,081 23 201,811 37 6,500 00 9,200 00 9,000 00 5,350 00 6,750 00 2,107 97 5,400 00 72,cS83 97 1.202 50 1,202 50 1,202 50 1,510 00 3,000 00 542 78 1,510 00 16,180 28 15,695 60 15.802 20 14,350 00 17,163 75 18,898 00' 17,5")4 17 17,521 76 191,070 61 25,650 00 25.650 00 24,850 00 26,650 00 27,300 00 27,400 00 26,100 00 313,175 00 500 00 1,300 00 1,300 00 1,800 00 1,800 00 1,800 00 2,000 00 17,930 00 9,000 00 9,000 00 11,000 00 11,000 00 11,000 00 11,000 00 10,000 00 121,090 00 3,000 00 2.000 0(» 2,500 00 3,000 00 3,000 00 3,000 00 2,500 00 34,000 00 5,567 98 8,100 00 8,100 Oi) 9,634 00 11,693 34 3,034 OO VrM 00 78,637 24 3,500 00 3,500 00 3,500 00 4,000 00 4,500 00 4,500 00 4,500 00 40.700 00 11,764 00 4,109 00 3,550 00 14,469 87 5,000 00 6,000 00 7,252 00 79,144 87 25,000 00 20,000 00 24,000 00 22,700 00 22,750 00 22,750 00 25,240 00 269,175 00 9,541 40 15,900 00 3,571 26 7,393 71 11,700 00 9,035 00 11,668 58 57 119,158 35 142,486 07 141,413 10 113,984 41 138,121 33 156,841 34 115,936 22 128,807 1,557,956 69 3,248 00 13,752 69 24,800 00 35,799 00 27,551 33 45,562 18 55,112 65 332.695 85 155,000 00 1.76,298 14 174,732 05 180,610 55 185,390 08 75 187,771 18 196,388 52 2,091,735 78 300,734 07 331,464 53 313,516 46 344,530 88 369,782 349,269 58 380,308 74 3,982,388 32 DITXJRE. 32,596 94 6,192 45 1,002 50 16,668 61 25,773 80 1,665 58: 10,8 . 43; 3,944 56; 18,389 22; 6,715 27i 8,715 69' 25,478 64 14,037 63 172,080 32 22,853 72 9,547 26 1,209 48 15,869 61 24,812 04 1,390 63 17,132 27 2,827 62 8,100 4,897 3,068 25.254 79 13,721 87 00 15 25 21,827 70 12,939 43 1,175 96; 15,334 57i 25,111 62 2,037 01 13,098 60 4,952 45 5,870 85 6,101 93 5,185 11 24,465 41 15,329 55 150,685 29! 153,430 19 33,390 02 6,522 49 3,098 05 19,646 11 26,681 74 3,034 21 12,030 H9 4,027 28 11,079 65 6,104 36 5,915 03 22,000 00 15,053 50 108,5S2 40 40,951 02! 8,339 86! 1,972 65' 22,100 55 27,348 48 2,837 55 12,141 91 4,377 78 10,155 30 6,153 14 3,803 84 22,000 00 25,500 32 12.988 13 5.426 60 2,228 65 22,691 84 27,365 19 1,741 89 11,799 66 3,411 42 12,269 04 6,507 41 5,111 lOi 22,000 00 21,445 47 11,687 74 4,896 49 1,883 01 19,500 00 26,100 00 1,827 53 14,462 51 3,500 00 11,000 00 6.500 00 10,000 00 25,000 00 22,321 81 187,682 40 154,986 40 158,679 01 275.066 72 78,757 16 17,582 80 199,719 24 311,468 55 25,571 38 146,710 85 44,043 14 100,005 33 60,485 21 67,459 97 280,187 27 199,178 94 1,806,236 56