(3)
Q.-By taxes, I suppose you mean the 13 % on rent?
A. Yes.
Q-Was there any document showing the division of duties between these officers? A.-No. You mean as to what part of the work each clerk was to perform? No. Mr. Thurburn. I suppose it was carried on according to old custom?
A.--Yes, I did not make any alterations when I first joined.
Q. Were these clerks secured at all?
A.
cashier.
Q.
Clerks through whom money is supposed to pass are secured-the shroff and
That is to say, Mr. Carvalho was secured?
A. Yes, for $5,000. I am secured for $10,000, and the shroff for $5,000, I think it is.
The Chairman.-Let us take the Crown Rent. Whose duty was it to receive Crown Rent?
·
A. Do you mean receive the money?
Q.-Yes.
A.-It was the duty of the shroff.
Q.-There is a Rent Roll sent every six months from the Land Office?
A. Yes.
Q.--Have you got it here?
A.--I have got our own Rent Roll, but I haven't Mr. Bruce Shepherd's here. I can send for it.
(The book was sent for).
The Chairman.-Will you tell us what was the system in force with respect to Crown Rents?
A.-The system which ought to have been in force, and which I believed to be in force, was that monies were paid to the shroff. If, however, they were sent in enve- lopes with a letter they were opened by the cashier and the money passed on to the shroff with the memoranda which showed what the money was intended for, or the letter would go to the accountant, that is the second clerk, in order that he should find out whether it is correct. On finding out that it is correct, he should make out a receipt, pass it to the shroff, who, if he had that amount in his possession, should put his chop on it and pass it to the payer. The amounts should be entered by the shroff in a rough day book kept by him in Chinese, and by the accountant in a day book kept by him in English. At the close of the day the shroff should report to the accountant the amount received by him, the Alves' Day Book and Shroff's rough Chinese Book should be compared, and the cashier informed of the amount to be brought to the credit of the Government. The money should then be taken to the Bank and lodged there.
Mr. Thurburn.-Every day?
A.-Yes.
Mr. Bird.-Did cheques also pass through the shroff's hands?
A. Yes, everything.
Q.-Though made out to your order?
A.--Yes.
Mr. Thurburn.--Could the shroff read English ?
A.-No.
Q.So that he could not check any alteration which might have been made? A. He could only read figures.