Arrangements are sometimes made, in connection with subdivision properties, to advance to the settlers actually on the ground the cost of certain improvements. In one particular case in the writer's experience, the owners had made numerous sales through an agent who, it subsequently transpired, had been guilty of false representations. He had, in this way, induced a number of settlers to come to the locality and invest considerable sums; in fact, some had invested all their available means. Under such conditions the owners, though not legally responsible, felt that both justice and policy obliged them to assist the settlers who, through misrepresentation, had been induced to purchase their land.

A commissary was established in the midst of the colony, and placed in charge of a manager who was authorized to make specific advances to the settlers, of seeds, plants, and the requisite tools and fertilizers in proportion to their needs, as single men, married men without children, and married men with children.

NAME OF SETTLER

ADVANCED DURING THIS MONTH

TOTAL TO END OF LAST

MONTH

TOTAL ADVANCED TO DATE

CRATES

SHIPPED

THIS

MONTH

NET

RECEIPTS

THIS

MONTH

REMARKS

Supplies

Seeds

Fertilizer

Tools

Ploughing

Crates

Sundries

Total

g

Form 46. Colony Report.

In order that the main office might be kept informed of these matters without being encumbered with detail, the manager was instructed to open an account with each settler and to charge him with all goods supplied under the above-mentioned instructions. At the end of each month he submitted a statement, which, as it may serve as a basis for similar reports and records elsewhere, is given here (Form 46).

This statement gives the commissary credit for the advances, charged at the usual current prices, and enables the storekeeper to make up his periodical profit and loss account in the usual way; the totals of these advances being charged to the individual settlers in the general books each month. As crops ripened, the manager marketed them, and credited the returns to the owner, as indicated in Form 46.