CHESTER SAMUEL WALTERS 1878-1958

Chester Samuel Walters died suddenly but peacefully on Wednesday, December 10, 1958. He had fulfilled a hope, long cherished, of leading an active life to the last. On the afternoon preceding the day of his death he had been in his office. That night he suffered a heart attack. By mom- ing, life had slipped away.

Dr. Walters died secure in the knowledge that in his eighty years he had accomplished far more than ordinary men. Though obliged to leave school in his middle teens, so great were his powers of intellect, his industry and perseverance, that he achieved one success after another, almost any one of which would have been the life's goal of a lesser man. He was Mayor of Hamilton, Commissioner of Dominion Income Tax, Deputy Provincial Treasurer and Controller of Finances of Ontario, founder, President and Honorary Life President of both the Certified Public Accountants' Association and the Institute of Public Administration of Canada, member of the Board of Directors of the Royal Botanical Gardens, Hamilton, and recipient of honorary doctorates from seven universities.

Chester, by which name he was known to all his friends and intimates, was born in Waterford, Ontario, on August 24, 1878, the son of Joseph and Emma Walters of Devon, England. The death of his father at thirty-six left a widow and four sons, of whom Chester Samuel, then seven months, was the youngest, with virtually no means of support. Despite the energy and efficient housekeeping of his mother, of whom he spoke with reverent devotion and admiration all his life, Chester was later to describe himself as the poorest boy in the village." In this there was little, if any, exaggeration. In the Walters' household even bare essentials were sometimes lacking. Food and clothing were scarce. It is recalled that Chester did not own an overcoat until he had started to work.

These years of scarcity, thrift and "making-do" left an indelible imprint upon his mind, and they go far to explain his restless energy, his burning aspirations and his desire to excel. Possessing a naturally retentive memory and acute powers of observation, he early recognized the value of know- ledge and a trained mind. What he lacked in formal education he made up by hard study, copious reading and memory work. He developed his memory by practice. He would spend hours memorizing passages from poetry and prose and then, standing with his face to the wall, he would continue reciting until he was word perfect. In this way, he could quote

the whole of Gray’s %legy*, the Gettysburg Address and long passages from the Bible. He was convinced that success could only be achieved by industry, a disciplined mind and the development of a strong per- sonality.

After leaving school, he worked in Waterford in Col. Yorks drug store, and for a time served in the ColoaePs regiment as bugle boy. In March of 1901, he began courting Annabel Mary OConnor, a millinery representative from St. Mary’s, and two months later made her his bride. Shortly after tbis, at the behest of his wife, he moved to Hamilton and secured employment at the International Harvester Company in the accounting branch. In seven years he had advanced to Accountant of the company. For several years following this, he conducted a public ac- countancy office. In 1914 he was elected an alderman of the City of Hamilton. The next year he successfully contested the mayoralty, and at the age of 37 became the city’s youngest mayor. The following year he received an acclamation, but towards the end of 1916 he joined the 164th Battalion, serving with Bobby Kerr, the renowned Olympic sprinter, and other notables of that period. At the close of World War I he went to Siberia with the Canadian Expeditionary Force as Inspector of Accounts. This had been a period of intense activity, but also of uncertainty, absence from his family, and relatively meagre financial returns.

Shortly after his return from Siberia, he entered upon a new and more rewarding stage of his career. In 1920 he was appointed the Canadian Income Tax Inspector for the Hamilton district, and in seven years rose to be Commissioner of Income Tax.

The great depression of the 1930’s meant for him, as it did for many others, a temporary set-back. At the depths of the depression he again opened a priva#e accounting practice in Ottawa. Then came a signscant turn in his fortunes. Mitchell F. Hepburn was elected to office in Ontario in June, 1934, and the Hon. T. B. McQuesten, Minister of Highways, proposed that Mr. Walters be engaged by the government. Acting upon this recommendation, Mr. Hepburn appointed Mr. Walters Deputy Minister of Public Works. In the next year he moved over to the Treasury Department as Controller of Finances and Deputy Minister.

It was in this position that he built the reputation which will be best remembered. The Province at this time was in the throes of an acute depression. A quarter of the work force was unemployed. Incomes had declined to nearly half their predepression levels. Investors were dubious about lending their money to a deficit-plagued government, committed to spending a large proportion of its revenue on unemployment relief. The Government of Ontario, in common with virtually all other governments, was confronted with a decline in its revenues at a time when expenditures were rising. The budget was far out of balance. For the new Deputy

C I I E S ~ SAMUEL WALTERS, 187g1958 3

Treasurer, starting a new career at the age of 56, the outlook was far from bright. His recommendation was to trim expenditures, to increase the aciency of revenue administration and to restore confidence in the credit of the province. He set out on this course with determination and vigour. He strengthened the financial administration by recruiting new administrative officers. For a civil servant he wielded unparalleled authority. Ministers, as well as civil servants, bowed to his will. I t was a drastic prescription, but gradually with the improvement in business the Provincial Government began to move out of its financial impasse.

Chester made enemies as well as friends, but even those who criticized his methods respected his integrity and admired his ability. To me, it is one of the most outstanding of the tributes that could be paid to Dr. Walters-and which, incidentally, reflects well upon the good judgment of the Hon. George Drew and the then Treasurer, the Hon. Leslie M. Frost-that the incoming Progressive Conservative Government in August, 1943, recognized his talents and his great experience, and continued to make full use of his services for another fifteen years, until the close of his life.

Although in his 81st year when he died, Dr. Walters was still serving his Province as Consultant to the Treasury and as provincial representa- tive on the Board of Directors of the Northern Ontario Pipeline (Crown) Corporation.

A person given, on occasion, to a stem and forbidding mien and to voicing strong convictions, Dr. Walters was at all times a loyal and faithful supporter of his Minister. Although he might differ with his Minister, once the Government’s policy had been decided he would carry it out as faithfully as if it had been his own. Dr. Walters could have been a success in virtually any occupation in which he wished to engage. He chose to be a public servant and prided himself upon it. He never forgot that the decisions of the elected officials are supreme.

While his work was always his preoccupation in life, he found time to engage in two other missions which were to leave enduring marks upon the Canadian scene.

In the middle 1920’s Dr. Walters allied himself with a group of general practising accountants and from this nucleus he founded and nourished a Certified Public Accountants’ Association which, since then, has ex- panded across the nation and this year, in Ontario alone, will celebrate the attainment of its 1,OOOth active membership.

Shortly after World War 11, together with a few of his colleagues at Queen’s Park, including Philip Clark and H. A. Cotnam, and Mr. George Shiak, Controller of Revenue of Quebec, he founded the Institute of Public Administration of Canada for the purpose of studying and ad- vancing the science and art of public administration. Since its establish-

4 CANADIAN PUBLIC ADMINIsTRATlON

ment in 1947, the Institute has expanded into several regional groups across Canada, working under the aegis of the national organization. In its early formative stages the co-operation of federal officials was sought and obtained. Men such as the late Dr. W. C. Clark, R. B. Bryce, Dr. George Davidson and J. H. Lowther became active participants.

Dr. Walters’ manner of winning their support to his cause was typical. A luncheon, financed partly from his own purse, was organized at the Chateau Laurier with representatives from Toronto, Quebec and Ottawa. One can recall with nostalgia Dr. CMord Clark and Dr. Wdters vying for the last word in bestowing on each other the accolade of ”Canada’s most eminent public servant.”

These two national organizations-the Institute of Public Administra- tion and the Certified Public Accountants’ Association-form living monu- ments to his perseverance and organizing genius.

English-French understanding and harmony were goals also very close to Dr. Walters’ heart. He had powerful friends among the French popu- lation, and commonly received birthday and Christmas greetings from such men as the Rt. Hon. Louis S. St. Laurent and the Hon. Maurice Duplessis. Both the University of Ottawa and Laval University honored him with high degrees, as did the University of Western Ontario, McMaster, the University of Toronto, Assumption University, and St. Joseph‘s University.

There are many other facets of this extraordinary character on which one might dwell. He possessed a rich and powerful tenor voice which benefited much from the training he received in the choir at Waterford. When he moved to Hamilton, he continued his choir work and eventually became choir leader at the James Street Baptist Church. Later he was soloist at several other churches of both Protestant and Roman Catholic denominations. This talent, combined with his remarkably retentive memory, served him well. It enabled him to exercise his natural aspira- tions to be “up front and centre” and master of ceremonies. His repertoire of songs was varied and extensive. He could sing in French as well as in English. He loved ceremony. He loved to give and to attend dinners and banquets, and would often rise and lead the assembled guests in song. In t h i s way he lifted their spirits and added greatly to the enjoyment of all those present. When in the company of Americans, he would some- times, amidst gasps of astonishment and admiration, sing the whole of “The Star Spangled Banner.”

One could cite many examples of his capacity to kindle cordial feelings of good fellowship. I recall the heart-warming but almost incredible spectacle of Chester Walters leading the Prime Minister of Canada and the provincial premiers and other ministers and officials in rousing song at a dinner held in Quebec during the Federal-Provincial conference on constitutional matters in 1950. Only Chester Walters could do it.

CHESTER SAMUEL WUTERS, 1878-1958 5

He had wit and humour, as well as song. He loved to hear a story only less than to tell one. During moments of relaxation, sessions with him were lively, informative and good fun. He had a mind well-stocked with anecdotes and personal experiences. He loved to tell the story of how a man appeared before the Hon. Mitchell F. Hepburn offering to solve all his problems. Mr. Hepburn asked how much he would require to take on this job. “Twenty-five thousand dollars,” was the reply. ‘Well,” said Mitch, ”you’re hired.” “But when do I get my twenty-five thousand dollars?” ”That,” said Mitch, “is your first problem.”

He had a nimble wit and few superiors in turning a phrase. On one occasion we were present at a meeting in the Cabinet Council Chamber between the Hon. Robert \{’inters, former Federal Minister of Public Works, and the Prime Minister of Ontario. As Mr. Frost entered the room someone asked when Mr. Winters, who had been momentarily detained, would be arriving. Chester quipped, “If Frost comes, can Winters be far behind?”

He mixed wit with wisdom and good sense. One of his favorite pieces of advice was this:

“If you have a thousand friends You haven’t one to spare. But if you have an enemy You will meet him everywhere.”

In temperament and outlook Dr. Walters was conservative. He was an outspoken advocate of balanced budgets, of hard money and thrift and saving. Having made his way by the sweat of his own brow, he was not sympathetic to handouts and much of the welfare program. He was, however, a constant and energetic supporter of efforts to improve the standards of our educational system. He repeatedly urged higher grants for universities and pressed for more generous pensions for retired school teachers. The program for free milk for needy children in our schools ‘owes much to his advocacy.

One of Dr. Walters’ main duties was concerned with reviewing depart- mental estimates and performing the technical task of making up the annual budget. Invariably the conflicting demands of all departments and branches exceeded the moneys that could be made available. The effective screening and pruning of these estimates required qualities of fearlessness, unceasing attention to detail, accuracy and good judgment, and all these Dr. Walters possessed in abundance. To his Minister, as to his colleagues he would frequently say, “When you’re soft, you’re wrong.”

A meticulously systematic person and a perfectionist by nature, he had no patience with inefficiency and was contemptuous of mistakes. He often sounded more severe than he was. Recently his son, Shenvood, was

extolling with pride how his boy, Richard, had received 99 on his Latin! examination. Chester, who was very fond of his grandson, retorted, "Well, why wasn't it 1007"

During his life, Dr. Walters had more than his share of personal mis- fortune and grief. His only daughter, Alice Catherine, a registered nurse, contracted a strep infection which proved fatal. A son, Lloyd Russell, was drowned. The death of his wife Mary eight years ago also had a deep effect upon him. Surviving are his son, Sherwood Chester, a C e d e d Public Accountant, and Margaret (Thompson) Walters, his second wife, who was devoted to him and contributed much to the comfort and enjoy- ment of his declining years. There is 110 doubt that it was in the latter period of his life that he achieved a mellowness of spirit which did much to soften his stem and dominating nature.

Poor men as well as r i 4 municipal representatives as well as Federal and Provincial officials, business men of small as well as large enterprises, newspaper editors, former prime ministers and lieutenant-govemors such as Arthur Meighen and Ray Lawson, could be numbered among his friends. The Prime Minister of Ontario, the Hon. Leslie M. Frost, paid him this tribute: "The death of Dr. Walters will leave a big blank in my own life and that of the Province. He played a large part in the astronomical growth of Ontario during the last 15 years. In the years I knew him and worked with him I developed a great admiration and, indeed, affection for him. I deeply regret his death. He has been a great friend and a peat adviser."

When we think of Chester in the future, we shall remember his massive countenance, his military bearing and his strength of character. Austere and demanding as he was on occasions, he possessed a generous heart, easily touched to emotion. He was an incomparable host and had a habit of spreading his largesse widely. The silver dollars which he distributed were a manifestation of his goodness of heart. Few persons ever bestowed a kindness on him who were not repaid in double measure. He was not perfect. He had the faults that are common to many strong men. It is, however, fair to say that those who knew him best loved him most. At Queen's Park his name is inscribed on the cornerstone of the building that houses the Treasury, Audit and Economics Departmeits. I t is a symbol of the respect in which he was held. It is, however, his deeds that count and that will keep his memory green.

GEORGE GATHERCOLE