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The Chairman.--And for a long time you signed for taxes?
A.—No, I don't remember. I used to sign for Crown Rent and other receipts but since Mr. Lister's time an order was given for each clerk to sign for his own department.
Q.--About what date was that? Was it before 1888?
A.-I think so. You will find it recorded in the Office.
Q.-Before Mr. Lister gave that order there were three clerks then connected with the giving of receipts including the shroff-there was Mr. Alves, whose duty it was to make out receipts, the shroff, and you ?
A. Yes and Madar.
--
Q-You would naturally check Mr. Alves before you signed?
A-I signed the receipt if I saw the private chop of the shroff.
Q.--Did you not look at the figures?
A.-No, I simply looked at the shroff's chop.
Q.-Who brought the receipt?
A.-
-The shroff.
Mr. Bird.—The shroff would not know whether the counterfoil and the receipt agreed?
A.-No.
Mr. Thurburn.-But Mr. Alves made out the receipt and the shroff brought it for
you
to sign, but after Mr. Lister gave this order the only people connected with it were Mr. Alves and the shroff?
A. Yes.
Q.-And there was no check whatever?
A.--No.
Q-At that time the Auditor was the Colonial Secretary?
A. Yes.
Q. And how did he audit?
A.-He audited the totals, and this book (Rent Roll) is supposed to be out within three months of the close of the
year.
The Chairman. Is there any written order or regulation about that?
A.-No, nothing of the kind; when the local auditor was not here this book was
supposed to be out within three months.
Mr. Bird. As a matter of fact was it out within three months?
A.-1 cannot say. I think most part of the year it was up.
Q.-Written up?
A.--Yes.
Mr. Thurburn.-And when the local auditor was here, was it one of his duties to see that the book was balanced?
A. Yes, every book should balance.
The Chairman.-1890, 1891, and 1892 are not balanced.
A. You could not expect.1892 to be, 1891 ought to be balanced.
Q.-1890 was not balanced?
A.-That is very queer, I cannot explain that.
Q-Is it any part of your duty to see that the books were balanced? A.--No, nothing at all.