(5)
The Chairman.--In the shroff's book would everything appear--the money paid in and cheques received?
A. Yes. It is a very rough book.
Mr. Bird.--In Chinese ?
A. Yes. It would simply state the amount.
The Chairman.--Suppose a large cheque was received payable to your order, whom would that be endorsed by ?
A.---By me now. In Mr. Carvalho's time he used to, be allowed to endorse for
the Treasurer. He was secured.
Q. Whom were receipts signed by ?
A.-By Mr. Alves.
Q.--Anybody else?
A.-No.
Q.-Is there no regulation about that?
A.-Not that I know of. It was the system I found when I got there and I did not alter it. I found that receipts had been signed for taxes by one clerk, for Crown Rent by another. For some time past I have signed the taxes receipts myself.
Q.-I take it to be this. All the money was supposed to pass through the shroff's lands and his book was examined every day?
A. Yes.
Q-By the cashier?
A.--Yes.
Q.--And Alves was supposed to receive nothing at all?
A.-No. When you say the shroff's book was examined that means that he would read through his book what his calculations were for the day, and having compared them with the accountant, he would take the money to the Bank.
Mr. Thurburn.--Was there any check in the way of balances? After a certain period of time the Crown Rents of course would be supposed to be paid. After three or four months or some stated time, did you have a balance made out of what money had been paid and what was outstanding?
A.--The books ought to have been balanced, no doubt.
Q-If defalcations were going on, and if after, say three months, you had a balance taken out, you would have discovered anything of the kind?
A. —The books I found were left to be balanced by Alves. In former years Alves was given a very long time, the balancing of the Crown Rent accounts being a very laborious business. I have just had them balanced and it took one man sitting at the work doing nothing else 10 hours a day for three weeks to balance them. It seems to have been in consequence of knowing it to be so laborious, and also because Alves was regarded as the hardest worked man in the Treasury, that he was allowed as long as eighteen months to do it.
The Chairman.--I suppose it was written every day?
A.-I can show you the book..
Q.--Before that I want to come to this. Was there any check on the daily work? I suppose
there was a copy of the Rent Roll sent you from the Land Office?
A. Yes. This is one of the books (witness indicates the Treasury Rent Roll). It begins with a column of arrears due and outstanding from last year. It goes on to the amount due for the year. These two have to be added to bring out the third. The date of payment of arrears is put in--the date of payment for the first half-year and