REPORT
By letter of the Honourable the Colonial Secretary, dated the 20th February last, we, the undersigned, were appointed members of a Commission to enquire into and report on the defalcations in the Treasury, and to ascertain and report
(a) The amount of the defalcations,
(b) By what person or persons they have been committed,
(c) What other person or persons, if any, may by neglect of duty, or otherwise,
have directly or indirectly contributed thereto, and
(d) The causes that rendered the defalcations possible, and those that prevented their earlier detection; also to advise what steps should, in the opinion of the Commission, be taken in order, as far as possible, to prevent the recurrence of defalcations, and to ensure their prompt detection if com- mitted.
2. Accordingly we have examined :-
1. Mr. N. G. MITCHELL-INNES, Treasurer.
2. Mr. HILGROVE C. NICOLLE, Local Auditor.
3. Mr. H. E. WODEHOUSE, Sometime Acting Treasurer.
4. Mr. J. A. DE CARVALHO, formerly First Clerk in the Treasury.
5. Mr. F. H. MAY, sometime Acting Treasurer.
6. CHEUNG WAN CHUNG, Second Shroff in the Treasury.
7. Mr. A. R. MADAR, sometime Clerk in the Treasury.
8. Mr. F. FREIRE,
and
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9. Mr. BRUCE SHEPHERD, Deputy Land Officer.
3. Having considered the evidence given by them and examined certain books and papers which have been produced to us, we have the honour to report as follows.
4. It is impossible, on account of certain books having disappeared, viz.: The Rent Rolls for the years 1888 and 1889; Mr. ALVES' Cash Book of daily collections up to the 31st March, 1892; the Counterfoils of Receipts for Crown Rents up to the end of 1890; and about half of the books of 1891 and 1892, to ascertain the exact amount of the defalcations, as in their absence we have no means of fixing the exact sum received by ALVES. From the evidence given we have every reason to believe that the only defalcations have taken place in the Crown Rents.
5. We have obtained from Mr. BRUCE SHEPHERD, Acting Land Officer, the amounts which should have been collected for Crown Rents for the years 1888 to 1892 as follows:-
Rent Roll Midsummer, 1888,
$86,873.91
""
Christmas, 1888,
90,011,22
Midsummer, 1889,
93,012.65
Christmas, 1889,
94,339.68
27
•
Midsummer, 1890,
93,912.41
Christmas, 1890,
94,532.28
41
Midsummer, 1891,
96,144.60
Christmas, 1891,
96,497.61
21
Midsummer, 1892,
97,914.54
Christmas, 1892,
97,914.54
Total.....
$941,153.44
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