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 23 WEST MAIN STREET 
 
 WEBSTER, N.Y. M580 
 
 (716) 872-4503 
 
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SI 
 
Wi 'li>^il!lH:i!^Oiii!iH!PSIlliiN^^ 
 
 MOUNT ROYAL CEMETERY COMPANY. 
 
 REPORT 
 
 UHOK THK 
 
 Exammation and Re-Classification 
 of the Company s Accounts 
 
 FroQi tbeir Orlgim In iSsa till 3i«t 
 
 Mo^TRKAi,. 4th l)ett.. 1880. 
 
i«lp 
 
 cia) 
 
 7^02.y 
 
To the Chairman 
 
 Fiiuinvf Committef, 
 
 Mount Royal tMiietery Company, 
 Montreal. 
 I' JAB Sir, 
 
 A(^tin/4- upon the instructioiii* of yoiii- Committeo communi- 
 cated to me at their meeting held on tlie 18th June last, I have 
 made up a con-eet statement of the Compuny'.s affaiif* on the 3lHt 
 March, 1880, the date of the annual balancin.i; of the bool<». The 
 necessity fen- makin/i^ this statement arose from the impiopei- 8y«- 
 tom of balancing the Oompanj^'s accounts, which had been con- 
 tinued from its origin unri! the last :innuai balancing. This will 
 l)e apparent by a comparison of the balance pi'oducwi under that 
 systenj C which failed to 'iemonstate accurately the Company k y>OMi. 
 tion) wiih the balance n(.w produced and jiroved by the details of 
 Disbursements, Receipts, Expenditure, Tioss, lievenue, <iain, and 
 Assets and Liabilities. The balance produced undci- the inipropor 
 system referred to, was as follows, viz. : — 
 
 Dr. 
 
 
 Cr. 
 
 
 Tiand, .... 
 
 $15,1.'58..34 
 
 Suspense, 
 
 $l,i2».9« 
 
 Stock, . . . . 
 
 5,580.08 
 
 Cash. 
 
 «.7ii 
 
 Buildings, 
 
 2.5,55.S.0» 
 
 ProtestftDt Old Biiryinj^ 
 
 
 Implement!'. 
 
 10.3.48 
 
 <4round, 
 
 2l,fl75..S» 
 
 Moveable property, 
 
 l.infi.4» 
 
 ExchanKe Bank Advances. 
 
 . 1,893.47 
 
 Bank of MmitreHl 
 
 
 KstAte Aocdiint, 
 
 48,341.71 
 
 Stock. . |19.»12..Ml 
 
 
 \^ 
 
 
 Bank of Commerce 
 
 
 ■"^ 
 
 
 Stock. . 1.9I2..50 
 
 
 ^\,^^ 
 
 
 Exchange Bunk do. 4.120.77 
 
 25,94.'i.7r 
 
 ^- 
 
 
 
 l«!73.447.26 
 
 ♦ 7.3.447.2.1 
 
mmmrm 
 
 '4 
 
 X SluteiiK'iit of Ast!ietH und liiahililiec mudo up troiii thai 
 Bhlaiioe Sheet to show the Company's position »rnl Capital would 
 ho i\H tbilows, v\/., : — 
 
 ASSETS. 
 The tntnl of the debit side of the Balance Sheet, 
 
 LIABILITIES 
 
 in detail, vis. : — 
 
 SuKperiHi! $l,;)21).!lf* 
 
 Cash, . ....'. fi.TO 
 
 Protestant Old Burying Ground, 21,«7.5..U) 
 
 Exchange Bank Advances, . . 1,893.47 
 
 .ii7:<,447.25 
 
 25,105.64 
 
 Capital, being the surplus of the Assets over the Liabilities, designated in 
 
 the Balanoe Sheet as the " Estate Account," . . . $48,341.71 
 
 The bahuice pi-oduced, and prove<l hy me is as follows, vix. 
 
 D?: 
 
 
 
 
 Or. 
 
 
 y^and, as shown in do- 
 
 
 
 
 Capital, invested by ,Share- 
 
 
 tail at Ledger fol. 247 
 
 .MS,595.75 
 
 holders in Lots, 24fi, 
 
 $145,927.5« 
 
 Bank Stocks, do. 24U 
 
 
 2.5,877 
 
 50 
 
 Cash advanced by Sec- 
 
 
 Buildings, do. 248-270 
 
 
 25,182 
 
 ..50 
 
 Treas.. 245, 
 
 rt.70 
 
 Moveable property, 
 per Inventory, 2.'tl 
 
 1<H22.J0 
 
 
 
 Bxohange lituik Ad- 
 vances. 25lJ, 
 
 i,hm:!,47 
 
 Uorses. do. 252 
 Implements, do. 2.'>.'t 
 Office Fumifre.do. 254 
 
 510.1)0 
 281.25 
 251.00 
 
 
 . 
 
 Perpetual Ornamenta- 
 tion and Maintenance 
 as shown in detail, 2.>U, 
 
 \ 
 
 2.00:!.fi5 
 
 Lodge do. do. 255 
 
 .•{li.OO 
 
 
 
 \ 
 
 
 i,,so:.7.-» 
 
 Permannnt rm]>rove- 
 ments. beinx the 
 Surjiius of Kxpendi- 
 ture and Loss ovi-r 
 Kevenue and (Jain, 
 Ledger folio 277, 
 
 4H.277.S8 
 
 .■J;l49,.s:;i..^s 
 
 .S149,831.:W 
 
 A Statement of Assets and Liabilities made up from this Bal- 
 ance Sheet to show the Company's position and Capital is as fol- 
 lows, yi/.. : — 
 
The M,.l .,,• ,hr .M,it ni.le of' the H„,,.„oe Sl.o... 
 
 MAIULFTtKS 
 
 ill •l«^((iil, vin. : - 
 
 S»'orotary-Trmwnr«r. 
 
 Kx<ilmii^c Hiiiik. 
 
 P.T,.ot.nl OrnH,nen»«ti.>„ ami MHintenatu-o 
 
 J!I49,83I..'{H 
 
 |«.7» 
 1.893.47 
 2,00S.66 
 
 3,UU:i.82 
 
 <letail by the CiMi I(„oka and Lediror as th« tntJ .. • 
 
 ' ■'''■'■ "' ""■'"" '" ""■- '■•"»'«■ il WO" »l«ol„tolv „o,.u„„,u.v to 
 
 o..«.n„,o ,.,„l ,.e-<.|».Ki,y ,,,„ whole „C,t,„ ,|et,ul„ „r the 0„,„,„,i„.. 
 .ra.,s„c„o„, h.„wee„ .he .y«„,. ,852 and the 31,t Mm-eh, 1880 ,he 
 -ultHo, which examination a,,.! ,^cias,iHcatio„ „,. .how„ in ,.,o 
 
 "" I""' '" '"'■"- -^S" •" M7 a,„l ,78. an the ...i.e,- 
 
 ioJu.s 154!U.(I245 to 27!». '^ 
 
 J-;-; Tnal Baiuaee «,,eet. which UemonKfates the „«.,„.,.,• oi' 
 'I" '"""its a,T,vo,l at, „„,] ,|,„orihe,l ahove, is a» f„ll„„„, vi,.;J 
 
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 A ComlonHe<l Statement of the Exporuliture und U^hh, and 
 llevonue and Gain, in m fbllowH, viz. : — 
 
 ExpeiulUure,-' 
 
 Revnue, — 
 
 Labour; . . |l 12,728.29 
 
 t'e**. . . ■ . $42,522.44 
 
 .Salaries. . '<7,;}44.95 
 
 f^^ve 25,425.2.i 
 
 (General RxponscK, Im- 
 
 proveinentH and Ue- 
 
 pa'rs, . . 21,217.90 
 {forse Expenses, . 11, ,'{8(1.21 
 Implonaonts, . . d,814.9l» 
 rntorest, . . . 2,771.02 
 
 Vault Faes, . . 1«,072.»0 
 Oruenhoiiso, . . li, 619.09 
 Ornttkiienting A UmiUng l.'?,:i95.9l 
 .Sales of Firewood, I0H.,'>5 
 Pividends, . 16,795.42 
 
 Tnsuraiioe, . , tt77.70 
 
 Donation, . . . 150.00 
 
 ■ Hisoount on Silver, . 108.17 
 
 .$I26,.'539.54 
 Onin, — 
 
 Prot««tar > id Bulging 
 Oround, 18,110.37 
 
 .1!I92,1U;{.2» 
 
 iJank .Stocks, $23',. 00 
 
 Homes, . .104.50 h'M.Si) 
 
 * 144.449.91 
 Stirplas of Expondiiure and 
 Loss kiairied to Peruian- 
 ent Improvetnonts, . 48,277.88 
 
 .*192,727.79 
 
 $192,727,79 
 
 The AccoiintH, if earned -mi in fiiUire upon (hi system heroin 
 ^iliuHti-ateil, will always demonstrate at the annual halanein^r of the 
 ^"(^ompany's hoolcs, the e.vaet position of its aftairs. 
 
 Respoetfully yours, 
 
 .JOHN McDonald, 
 
 MONTRBAL, 4th Dec, 1880. . ^'-^^^^•^«««-