Loading...
HomeMy Public PortalAbout01/11/1979r WORKSHOP MEETING JANUARY 11, 1979 PRESENT: WILLIAM F. KOCH, JR. MAYOR JOAN S. LAPORTE VICE MAYOR LINDLEY S. BETTISON COMMISSIONER EVANS M. CLEMENTS COMMISSIONER JOEL HUNTER COMMISSIONER Also attending: Attorney, John Randolph; Manager, William E. Gwynn; Deputy Town Clerk, Barbara Gwynn. Mayor Koch called the metting to order at 9 :00 A.M. Mayor Koch announced that this meeting was called in order for the Commission to review and up date the Town's present Charter and Town Ordinances. Tentative approval of the new Charter and portions of the proposed Ordinances were discussed. It was agreed to reconvene this workshop meeting February 8, 1979 at 9:00 A.M. to continue work on the codification. Meeting adjourned 10:35 A.M. Deputy Town Clerk e JANUARY 12, 1979 PRESENT: WILLIAM F. KOCH, JR, MAYOR JOAN S. LAPORTE VICE MAYOR LINDLEY S. BETTISON COMMISSIONER EVANS M. CLEMENTS COMMISSIONER JOEL HUNTER COMMISSIONER Also attending: Attorney, John Randolph, Manager William E. Gwynn, Deputy Town Clerk, Barbara Gwynn, Police Chief William McQuade, Planning Board Chairman Brian Pfeifler, Dan Ward, C,P,A, The Meeting was called to order by Mayor Koch at 9 A.M. Upon motion by Vice Mayor LaPorte, seconded by Commissioner Bettison the Minutes of the December 8, 1978 Commission Meeting was unamimously accepted by the Commission. Upon motion by Commissioner Clements, seconded by Vice Mayor LaPorte the December Financial Report was unanimously accepted by the Commission. The following summarization of the Police Report fbr the month of December, 1978 was submitted to the Commission, MILEAGE DAYS HOURS CALLS WARNINGS Chief McQuade 1221 20 160 14 0 Sgt, Reardon 1043 18 128 16 0 Sgt, Burgess 1331 21 168 34 0 David Tinkham 1194 21 168 24 0 John Everett 1540 23 184 16 0 C. M. Bunner 1340 23 184 16 0 W. E. Howse 856 18 144 30 0 Leonard Tremitiedi 1022 20 160 19 0 Total 9547 164 1296 169 0 After a general discussion Commissioner Clements moved that the Annual Audit report be accepted, Commissioner Bettison seconded the motion. Motion was unanimously passed by the Commission. A letter and sketch from Earl Harvel was presented to the Commission, this matter is in regard to drainage on Oleander Way. After further discussion Commissioner Clements moved that the Town pay half the cost of this drainage project if the residents in the area would agreed to pay their half, Commissioner Hunter seconded the motion, motion was unanimously passed by the Commission. The Town Clerk was then instructed to contact the residents to determine if they would support this arrangement, 2. COMMISSION MEETING. January 12. 1979 Mayor Koch discussed the Regional Sewage Treatment System explaining areas for tie -ins and approximate cost. He stated he will be attending a meeting on this subject January 15th and will report to the Commission of any new developments. Mayor Koch informed Brian Pfeifler, Chairman of Planning and Zoning that the Town Commission is presently reviewing and updating the Town's Charter and Ordinances. He suggested that Mr. Pfeifler contact members of his committee to review present building ordinance and suggest any changes they may have at a workshop meeting to be held February 8th at 9 A.M. Meeting adjourned 10:46 A.M. Town Clerk N tI1 J. 6 O H A z u1O vl O OO �n OO OO 5 .-�O .a O 00 r`OV1OO w o W U O T O• O N 0b N n N �D 0: z NM Vl O m OI�CO N M N Fl d M M H wx w m C� M � 00 .� M a 3 : r cc C� c C 000 w m w N W W X C r0 C d Z 0) U C M C H O W W C O N H O O W C N N C > A W O 1 O C w 4 O M Ol W W O O O 0 + C U 6 N i 1 N Of 0) U T W • Ol M w N .7 w 1 A 96 U M H C • U C d to M qi W L N •C w dW �' ce wwH,.a .]w O• n rn H .+ 0+ O a w w ro W C A ..7 W z NO+d ID O .-1 O OOO cn 0 O.7 C� n O O N n n O 00 C1 O U W co 1lM O O •O -It a•%O 0 O v m z O O O d I� O -O M u'1 I, m O 00 %O In 67. Qaa C9, l n •O O CO MO�d H Nw r-1m c a+ H V W rl M M .-� O It O r .-+ L' W C z M M d N .+ M N O W H O vl •O O mLn N N O G z m n ao Cn o a N O n N O W Ln Ln n O 0+ vl H O •O N 0] W .+ H •O H H M d 3 C � M C M Of a1 b L C + i1 7 01 T N w c0 H C cc % u n Cn Of W 7 W 41 C W m C E 3 .n a M ❑. d ti O1 H k m w v bo N N ^J •0 m W L rl N rl V1 0 M Of T H W v w m g 0) w W L a W W d W H 0 d H ++ U M N U u M L q .Lf 01 z N 'a z 0 H 0) H ,M M C 3 •O H d o .c d at c C W 0) W w r0 E L v 0) Cl to W u y /0 U cc L W H U 0 L M M N tI1 J. 6 O H u C O U a W 6 2 O i A O v1001/1 1/1000 000 N0000 v100 v100 ul r�0 0. N.O 00 co W W O N 0 N N . . . . v1 n100 . a0 . . Ot0dO�00•Oa0u . . . . • . . . . . . . . . . . . Ooa,Nv1 .O . . NCO . . . . . • 01 t•1 Nr�o • .a r OO r m IIy Lnmcrn r1 OO r r u'1 Mt'1 .-I tl1OO��0 .7 M.O dOO t1 IT �o 11'1 t•1 N O 11'1 m � rl N N N N W t+1 C O N N 1•'1 O .d '-I N Q 7 7 w .-wi u O O M w Z F V •O C O M OF 7 W x p U 0 0 O W m O ra u C W 4 C w w M a0 w u W W C W O M M u w V T W M C N T •D > R1 > w m> W W u nl W •O w u "4 a U u •O pa C o w w F N C W C u T= W w m E 7 q1 co o W W C C C W W O C E C •O W u w C w 7 O OU wau C C m w 0 aw O a1 aN s W W M u E w > w U O7 3 p 10 of M .+ Z W m m x T u •C O of Q to aq C C U U 3 O u 0 0 .� M of M1 Cq m 0 C w ,C u tC O w W C u = x F w co .27 w W Z U m U W W U M of a u C W a7 C W to > L O W C m w w U W E M •O > W n .+ T O T O w w m m 0 W O pq 0 T W W C L W W x.a W 0au T p W M W M W N > w a Q C T w P+ T M M N .-1 N M W C$: 90 M W U u w Cl u d Cai u W W a7 7 C O O M W tmA +ul RC M M H O U O 10 W C M W O M O W M d M W O .0 N Q PgUUQW U,.a,a33U OFPL4P 4 U m W w x dCt m00 N1+10 000.•1N f'1d V1 �D r t'1 mITIt U L o 0rm •.I m mcn t+i tmm�l w rrrrr rrr lb 00 00 co co qo m m w co C V) In In u1 In In In v1 u1 v1 v1 v1 u1 v1 v1 In O 0ao In In In In In u1 v1 W w W W 00 m M x C 00 .+ M a CL �1 •�O W T En O M N W W x u a u m > U T al x C co O CM a5 H w u1 C CL CCg r al to co a1 w m u U C C a y .-� w Q W w C 1 7 W O U 1 O 0 a W a T N m 0 .•+ u W H u W O E W u w Q M M L C w O W \ Ia rl W W N 1WI 1 r1 E r1 W 10 W > it 0 a s N u M M L O YI W u 3 w wu C w aW bd Ma+W w Cum a u a m 0a W a7 W W W 7 O .-1 > a m a1 a W a w 0o W u u 3 Q v �+ C O .+ w W E Q a1 7 Q ai co M C W g M •O W w W .O 10 W Cl w 7 Q a Q Cl W M N • W W to W rl M W W m x m L •C W W M L W M a 1 U 10 W u U O W .0 o' U .0 W u C •O a1 10 w T 'J-1 • •r� C I w M I a1 C • 0 • M W U vi • M N W u Tl IO w a7 C U .-� C ((�� W W u O 3 u co u u .+ W 0 .-i u to M oa = C C O •O W W u of W O C Q C W W .a W w w W O w. O W w C m .76 C4 L) to QN d U O.O m U F Q FAQ WF W aQF a2 3 10 W W Y L M W � 0 m M � C .-1 N W •ri C u u O W O ] Q 7 7 w .-wi u O O M w Z F V •O C O M OF 7 W x p U 0 0 O W m > W a ra u C W 4 C w w M a0 w u W M 0 C W O M M u w V T W M C N T •D > R1 O fA u O 0 W vi u w m> W W u nl W •O w u "4 a U u •O pa C o w w F C W M C W C u T= W w m E 7 q1 co o W W C C C W W O C E C •O W u w C w 7 O OU wau C C m w 0 aw O a1 aN s W W M u E w ai T m d o w U O7 3 p 10 of M .+ Z W m m x T u •C O of Q to aq C C U U 3 O u 0 0 .� M of M1 Cq m 0 C w ,C u tC O w W C u = x F w co .27 w W Z U m U W W U M of a u C W a7 C W to > L O W W E E •••� U W W C m w w U W E M •O > W N u of W .+ T O T O w w m m 0 W O pq 0 T W W C co co E at w w W W W x.a W u a76 W W M M LN C 0au T p W M W M W N > w Q C T w P+ T M M N .-1 N M W C$: 90 M W U u w Cl G .•+ 'n r-i C C w d Cai W W a7 7 C: O O M W tmA +ul RC M M H O U O 10 W C M W O M O W M d M W O .0 5mwm Q PgUUQW U,.a,a33U OFPL4P PN MW >w3:MD: U m m x dCt m00 N1+10 000.•1N f'1d V1 �D r t'1 mITIt U mrt17 00 Ch m 0h010N01 O. O�O� rn 0+0 0000000000'o'o'o o 0rm •.I m mcn t+i tmm�l w rrrrr rrr lb 00 00 co co qo m m w co co ao 00 'o to W ao V) In In u1 In In In v1 u1 v1 v1 v1 u1 v1 v1 In v1 In In v1 In In In 0ao In In In In In u1 v1 17 00 N .D N N moo O m J O MT M J O N N .D N w It w N .D N O 01 0 J 00 O I m M V1 ) w V1 1l N O 0N I� O n �D .D .D O N Vl N ON M M uy n w en O) O 1114 N O . . . . . . . . . . . . . . . . . . . . . . 00 00 N .D CO N o) 0 0 M O O N N O% N N V) J 0 N It N C7 OD N .D aD 00 J V1 n .D O J J O J" rn n J V1 c•'1 Vl 00 N N O) 00 N 1� O O f+1 J u'1 J J O J I/1 .D 00 J N .D O R1 t+7 f+1 J N t+1 f+1 1� u'I N .D N J t!) J t� f.'1 P1 P•1 P1 f+1 J N 00 N M O N N f1 N O N iJ C d E v a m OD W 1 00 O W n e1 al ) 00 ) M rn o rn . A W 00 M C 4) 0 N M C O vT •O M W C N A W W 41 u U M +� N 11 U O M 00 4) W J > go {+ u al W C C� L u t/1 > m T u O W T W u W I M N C 4) N C w N g44 , a w m 4)• k W W v N _ • w W W C W O C u y W O y LO O 4) M= W . HMN W W En U O - _ _ _ _ W EN W 1` N N vl I > \� - C O t O 4) N 4) Ili • W N O W N l'7 Y W Oo 4; V .. P. G J J.I of u 4) W co a7 C P. 4) %D P. I M W YI 41 41 1) •.Wi •.CI W .O-I M 0 14 .^.+ En .N•I M G 00 m m w m u W •O 0r Q Y CN N " M W O N W .Y. U 1 0 1 0) U x M U" W 3 CL W M U A 7 3 .14 44 . N W 44 M W O C O) b6D moc o N >' W W C a ° W •d W o O o y y d= L L 30 dgo04M80 HP4 Ld3 HwU) 3 U u C O O U C O > w W x a, d C u z 14 > 0. h 7 d L o w A.1 w+ >u•I H C W a) {a Do CG Z w U U 44 y A w aJ •01 W 04 p W W W 00 A W W 4) N ,£ .14 d T N W N 44 4) 00 41 a) W M W O C> 7 m 7 j W 44 0 •O 4) u W O C a) C 04 E W O C O N 44 U> U W ,4 W W 00 4) 44 0 E W O C O W W O O W> W C W d 14 H W O W W E C W> W C X O H W it •f w ,C O A >+ C W W 7 E A v 0 m d 7 3 4t C A O A >. C.4 W a+ C .Y U 4) 3 •rl 41 U 47 00 W M U U W O N O .'l M 0) 7 3 W M M W 4 H C N U W Pi 01 41 W•0 4)a4 W C xHw C NU O0 W•14 W W w a •.q W O W w w W W 44 3 W aag) C N b C ++ 4) O W O W w 0) pO. F C U to w W Nto .-+ cn " a PO O O" . m EN E W W W H G U W .N-I U O W w L W •O 0) W 44 W >T W W W C W W M W 0 3 M W 44 to N 'O 4) W 44 W 4) W T 4) 04 44 W 41 N C •0 0) 44 44 4) W • O •0 C m N •n N C W W 4) N w W v O V C C > W E Uh N E W •O u N > a A C N C N O W> W E N E W C A W A W 3 3Q N5 Wq W A3 ti u HOw w" V] 7Uti 3" P4 Nu I'Ow N N N N N N N N N N N PI t+1 M f+1 FI P1 f+1 P1 f.'7 m J J J J J J J J J J Ln uy 0D 00 W [ 0D O 00 00 00 00 W w 00 0D 00 00 Op W 00 0D W 00 00 00 00 00 CO 00 W CO w 00 00 N U7 0 0 N V1 V1 0 0 0 V1 V1 V1 0 H J CT J n M J 'M 6 F O H TOWN OF GULF STREAM PALM BEACH COUNTY, FLORIDA COMMISSIONERS William F. Koch, Jr., Mayor Joan S. LaPorte, Vice Mayor Lindley S. Bettlson Evans M. Clements Joel Hunter January 12, 1979 Mayor and Town Commission Town of Gulf Stream 246 Sea Road Gulf Stream, Fl. 33444 Dear Mayor and Town Commission: In reply to the Auditor's comments letter from Dan Ward, Certified Public Accountant date December 29, 1978: I concur fully with all the comments as stated and agree with the audit report and letter. Regarding recommendations included in the Audit Comments, I have implemented a policy to endorse all checks as they are received and be kept in a 2 hour fire rated four drawer safe -file. Large cash receipts are to be deposited in the bank the same day. Your's truly, William E. Gwynn Town Manager WEG /gb MAIL ADDR EBB 246 SEA ROAD DELRAY BEACH, FLORIDA 33444 TEL.'. DELRAYBEACH 2765116 Town Manager WILLIAM E. GWYNN Deputy Town Clerk BARBARA GWYNN C. TOWN OF GULF STREAM, FLORIDA AUDIT COMMENTS SEPTEMBER 30, 1978 c M C? Member of The Florida Institute of Certified Public Accountants W WiAWE MR CERTIFIED PUBLIC ACCOUNTANT SUITE 400, FIRST BANK BUILDING POST OFFICE DRAWER 1240 DELRAY BEACH, FLORIDA 33444 Mayor and Town Commission Town of Gulf Stream Gulf Stream, Florida Gentlemen: TELEPHONE 130512783214 December 29, 1978 Member of The American Institute of Certified Public Accountants It is my policy and in accordance with an Act of the Legislature of the State of Florida to submit my comments on the operation of the Town for the year ended September 30, 1978 to the Governing Body of the Munici- pality upon the completion of an audit of their books and records. My comments are submitted for information purposes and reflect certain C comparisons which are not contained in the Audit Report. My examination of the books and records revealed that no material defic- iencies were uncovered this year. In accordance with Chapter 10.500 of the Rules of the State Auditor General, the Town Manager is required to file with the Governing Body of the Municipality and with the State Auditor General, within twenty days of the receipt of this report, a written statement of explanation or rebuttal concerning the auditor's comments, including corrective ac- tion to be taken, if necessary. If I can be of further service, please contact me at my office. Very truly yours, ,0 "74. Dan W. Ward COMMENTS The Town's accounting records for General Government operations are maintained on a modified accrual basis with the most important revenues being recorded when earned and expenditures being recorded when incurred. Accounting records for the Water Distribution Fund are maintained on an accrual basis. GENERAL FUND Revenues for General Government functions totaled $ 254,788 for the fiscal year ended September 30, 1978, an increase of 14.85% over the previous year. Actual collections for General Government exceeded the estimated revenues by $ 8,338. General property taxes produced 63.05% of General Government revenues compared to 64.59% for the previous year. The amount of revenue from the various sources and the increase (decrease) over the previous year are shown in the following tabulation: Allocations of the property tax levy were as follows: 1977/78 1976/77 General Fund 4.26 Mills 4.29 Mills INCREASE (DECREASE) PERCENT OVER SOURCE OF REVENUE AMOUNT TO TOTAL 1976/1977 General Property Taxes $ 160,652 63.05 $ 17,367 Fines 145 .06 ( 1,256) Building Permits 2,937 1.15 886 Occupational Licenses 5,109 2.00 250 Trash Collection 27,092 10.63 5,239 Franchise Tax 26,678 10.47 5,208 State Cigarette Tax Refund 2,020 .79 15 Palm Beach County - Roads and Bridges 12,447 4.89 757 State of Florida - Gasoline Tax Refund 652 .26 ( 13) State Revenue Sharing 9,429 3.70 197 Other Revenue 313 .12 233 Interest 2,436 .96 14 State of Florida - Homestead Exemption 1,198 .47 372 Lots Cleaned 380 .15 380 Transfer from Federal Revenue Sharing Fund 500 .20 500 Transfer from Antirecession Fiscal Assistance Fund 2,800 1.10 2,800 $ 254,788 100.00% $ 32,949 Allocations of the property tax levy were as follows: 1977/78 1976/77 General Fund 4.26 Mills 4.29 Mills ^ Available cash monies were invested during the year at rates from 5% to 5.58. The investments were for various periods of time depending on the requirements of the available cash. The interest earned from these investments amounted to $ 2,099. The expenditures for the General Fund operations amounted to $ 266,485 for the fiscal year, an increase of 24.818 over the preceding year. The expenditures for the major functions of the Town are shown in the following tabulation: Public Safety, which includes the Police Department and Fire Protection, accounted for 49.448 of the General Fund expenditures as compared to 55.338 for the preceding fiscal year. Expenditures for Street and Easements represented 6.508 of the General Fund expenditures, an increase of 171.888 from the previous year. Sanitation Department accounted for 20.358 of the expenditures as compared to 23.448 for the prior year. FEDERAL REVENUE SHARING FUND During the year, the Town received total revenue of $ 4,371 which represented revenue sharing proceeds of $ 3,837 and interest of $ 524. Total expenditures for the year were $ 4,000 which were spent for Financial Administration and Public Safety. At year end, the Town had $ 550 of appropriated fund balance for approved projects and $ 8,177 of unappropriated fund balance to be budgeted in subsequent periods. INCREASE (DECREASE) PERCENT OVER FUNCTION AMOUNT TO TOTAL 1976/1977 General and Administrative $ 63,193 23.71 $ 24,236 Police Department 116,031 43.54 10,923 Fire Protection 15,718 5.90 2,704 Street and Easements 17,319 6.50 10,949 Sanitation Department 54,224 20.35 4,166 $ 266,485 100.008 $ 52,978 General and Administrative functions accounted for 23:718 of the General Fund Oexpenditures, an increase of 62.218 over the previous year. Public Safety, which includes the Police Department and Fire Protection, accounted for 49.448 of the General Fund expenditures as compared to 55.338 for the preceding fiscal year. Expenditures for Street and Easements represented 6.508 of the General Fund expenditures, an increase of 171.888 from the previous year. Sanitation Department accounted for 20.358 of the expenditures as compared to 23.448 for the prior year. FEDERAL REVENUE SHARING FUND During the year, the Town received total revenue of $ 4,371 which represented revenue sharing proceeds of $ 3,837 and interest of $ 524. Total expenditures for the year were $ 4,000 which were spent for Financial Administration and Public Safety. At year end, the Town had $ 550 of appropriated fund balance for approved projects and $ 8,177 of unappropriated fund balance to be budgeted in subsequent periods. ANTIRECESSION FISCAL ASSISTANCE (ARFA) FUND The Town has unappropriated funds from the Antirecession Fiscal Assistance Fund, from the fiscal year of 1977, of $ 809. During the year, the Town received total revenue of $ 2,353 from the Antirecession Fiscal Assistance Program bringing the total available to $ 3,162. Total expenditures for the year were $ 3,100, which were spent for Public Safety - Policemen's Salaries - and for financial adminis- tration. At year end, the Town had $ 62 of unappropriated fund balance to be budgeted in subsequent periods. WATER DISTRIBUTION FUND The Town's Water Distribution Fund continues to show gains in gross revenues. The gross revenue and the increase (decrease) over the previous year are shown in the following tabulation: INCREASE (DECREASE) PERCENT OVER SOURCE AMOUNT TO TOTAL 1976/1977 Water Sales $ 90,039 88.64 $42,285 Interest 2,538 2.50 (1,451) Sale of Water Meters 9,000 8.86 9,000 $101,577 100.00% $49,834 The expenses for the Water Distribution Fund are reflected in the following tabulation: RXPRNSRS - Cost of Water Testing and Chlorination Meters and Lines Repairs Electricity Postage and Printing Meter Reading Engineering Services Prorata Share of General Fund Operating Expenses Depreciation Rent of Water Lines Billing and Collections Interest Miscellaneous Supplies Removal of Water Tower PERCENT AMOUNT TO TOTAL $ 48,091 51.56 431 .46 8,155 8.74 148 .16 37 .04 1,200 1.29 872 .93 9,750 10.45 4,661 5.00 6,250 6.70 695 .75 5,575 5.98 66 .07 7,337 7.87 $ 93,268 100.00% C� GENERAL FIXED ASSETS GROUP OF ACCOUNTS This group of accounts represents the fixed assets of the General Government operations of the Town. These assets have been recorded on the books at cost or estimated fair market value at date of donation, if donated assets, and bear no relation to the current value of the assets. Depreciation is not recognized in General Government accounting procedures. AAT.ARTF.R During the year, the Town expended $ 135,399 as compared to $ 124,906 in the preceding year representing an increase of 8.40 %. A comparison of salaries for the fiscal years ended September 30, 1978 and 1977 is reflected below: During the current examination it was observed that sums of money were not deposited in the bank on the day received, but at times were kept in the office several days before a deposit would be made. Inasmuch as the Town does not have a safe in which to place money overnight, it is my recommendation that all re- ceipts be deposited in the bank at the end of each business day. 1976/77 PERCENT 1977/78 (RESTATED) TO TOTAL General and Administrative $ 18,644 $ 16,375 13.77 Police Department 97,157 90,115 71.76 Sanitation Department 19,598 18,416 14.47 $135,399 $124,906 100.00% During the current examination it was observed that sums of money were not deposited in the bank on the day received, but at times were kept in the office several days before a deposit would be made. Inasmuch as the Town does not have a safe in which to place money overnight, it is my recommendation that all re- ceipts be deposited in the bank at the end of each business day. 3 F W CO k 0 4> P � /7 y tl rn E s 5 a N D• N n M cr m 0. a• w O m 5 P m v 0 h ° m 0 m m m M" 5 P P b b� yaw �2 O O O v 5. 2 tz ° o o' m o d T n O N a b N m o m R .On '00 5 N n to 0" N ., •e .� a o m o B O O yy ,Pa aP+ n m aq zr O P a •e Pt:r CL n P P P ro GU a w m P w� PC P 0 w tl n M" o M. a m w m e o o. - cPi ❑ o a o g 5 s CL m gJ- P o ;+ M 0 W e0. ^ 1. O O `C o� o P ttl o P c� m.�.cmaa• 'J' O P :''. 5 E3 5 o O LT• nn 's] w '� P R• P P C w m m w P ^ w ao w �e aP X ., '4r��e L, b m CL 7 a A b M 5' S m N m O T w C 5 7 5 ti td m c 8 0 S O m c 0 tl O P O � P m m O n 7 � z R m 7 C P � � n P d E C n m yO ct < tl F° T P N� X ro . P � m x m C 'i w P tv �d N o T N t N 0 P t P. ooJ n n eo 0 N T P m m a R 0 b M m 0 O cr cr 2 O Q y z C) C) C O a a x b1a o y SZ�s3 °=�Z y ea00 `+e A i 38t7 KC) b V •e td O m O T O m M r P. a o - ts o Z ro 0 m ro F O' a O z y x 0 r Proof of Publication Va. ........................................... . .................. . .. . . .............. Filed in the Office of Clerk of Circuit Court .. ...... 19 ..... . . . ............... ..... ...... Clerk By D. C. Complainant'a Solicitor.