AWAHD CF THE FISHERY COMMISSION. 2641 



Q. I dare say, but is it ordinary wear and tear ? A. Why not ? It is 

 part of the depreciation. 



Q. Is it an ordinary loss! Is it fair to charge the loss of an anchor 

 which occurs during one year, as a general charge against a vessel for 

 tin 1 year's depreciation ? A. No. 



( v >. You have done it here. A. How? 



(,>. In this very statement, in which you make an expenditure of 

 >i>3. A. I did not call it $1,800, but about $1,200 or $1,400 for that 

 >el. 



Q. I find it marked down here as $1,823 ? A. Yes. 



Q. And you think it would be about $1,400? A. You misunderstand 

 me about this; insurance is set down at $339, and then there is another 

 item. 



Q. Commission for skipper? A. How large is that ? 



Q. $4C5. A. And then there is the cost of tinware. 



Q. But that is too large an amount for an ordinary charge. You do 

 not supply $79 worth of tinware every year or the tenth of it? A. O, 

 yes. 



Q. Every year? A. Yes. 



Q. How much would you takeoff from this item? A. An owner 

 would consider himself fortunate if an offer was made him to supply his 

 vessel with tinware for $10 a year. 



Q. How much will you take off from the $79? A. $60. 



Q. And how much from the lost-anchor item ? A. Not a cent. 



Q. You charge that every year as a part of the expenses ? A. Yes ; 

 I guess that Steele's expenses average an anchor every year. 



Q. Then there are railway fees? A. Yes ; but that I don't take off. 



Q. You consider that a yearly expense ? A. Yes. 



By Mr. Foster : 



Q. Explain what this is for. A. It is for the marine railway for re- 

 pairs. 



By Mr. Davies : 



Q. You put down $63 for lumber for ice-house ; is that required every 

 year ? A. Yes ; more or less. 



Q. Do you build new ice-houses every year ? A. No, not new ; but 

 some expenditure is required in this relation yearly. 



,Q. What do you think would be a fair allowance for that ? A. About 

 one-half; I will take $35 off from that item. 



Q. What do you do with ballast; does it remain in the vessel ? A. 

 No; it is taken out. 



Q. Is this ballast expense incurred every year? A. No; not the 

 whole of it. 



y. The sum of $80 is put down here for it? A. Yes. I should say 

 that about $40 a yea,r would be a fair estimate for ballast. 



Q. Is a new swivel gun required every year ? A. No. 



Q. In fact, this is not a depreciation account; it does not show the 

 items for depreciation and wear -and tear? A. Items are there for 

 what a charterer of a vessel would have to furnish. 

 By Mr. Foster : 



Q. But he would not supply a swivel gun ? A. Probably hot. 

 By Mr. Davies : 



Q. The cost of ballast would never be charged for depreciation on 

 the wear and tear of a vessel ? A. I do not think so. It would be 

 charged in the vessel's expense account. 

 166 F 



