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Mr. NICOLLE appears to be as positive that he referred to the 1890 book as I am that he referred to the book of 1891. It is unfortunate that nothing passed between us on the subject in writing, and all I can say is that had I been aware that the 1890 book had not been balanced I should have used every endeavour to have such arrear wiped off.

It was, I submit, only natural that on taking over charge in March 1892, I took if for granted that the books prior to 1891 had all been closed.

I have the honour to be,

Sir,

Your most obedient servant,

The Honourable G. T. M. O'BRIEN, C.M.G.,

&C.,

F. H. MAY,

Acting Captain Superintendent of Police.

Colonial Secretary, &c.,

&c.

SIR,

(Colonial Secretary to Mr. F. H. May.)

COLONIAL SECRETARY'S OFFICE,

HONGKONG, 21st April, 1893.

I am directed to acknowledge the receipt of your letter of 20th instant, and to point out that it affords no reply to my letter of 11th instant calling on you to shew cause why you should not be held pecuniarily responsible for the amount of Government money misappropriated in the Treasury during your tenure of office as acting Treasurer.

Your letter under acknowledgment explains why you did not get a certain book balanced which, if balanced, would have revealed defalcations committed prior to your taking charge of the Treasury, but it is silent as to the defalcations which occurred while you were in charge.

It is the primary duty of a Treasurer to see that Government moneys which reach the Treasury are all duly credited to Government, and not stolen in his Office, and I am accordingly to request you to explain why you failed in this duty, and what steps you took with a view to discharging it.

His Excellency desires that your answer to this letter may be returned with such despatch as may be compatible with your careful consideration of the matter. I have the honour to be,

Sir,

Your most obedient servant,

F. H. MAY, Esq.

G. T. M. O'BRIEN, Colonial Secretary.

SIR,

(Mr. F. H. May to Colonial Secretary.)

POLICE DEPARTMENT,

CAPTAIN SUPERINTENDENT'S OFFICE,

HONGKONG, 22nd April, 1893.

I have the honour to acknowledge the receipt of your letter of the 21st instant and to point out to you that in my letter of the 20th instant I advanced the reason for which I consider that I should not be held pecuniarily responsible for the only neglect of which the Commission of Experts appointed by the Governor to inquire into, and advise him as to, the Treasury Defalcations have pronounced me guilty.

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