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Q.--Whose duty was it to see that the book was balanced?
A.-The auditor's.
Q.-Or head of the department?
A.--The auditor.
Mr. Bird.-Alves had entire charge of the books?
A.-Entire charge of the Rent Roll, and the power to give a receipt.
Q.-He could take away the books?
A. Yes, I think so.
Mr. Thurburn.---Up to what year do you know of your own knowledge that the book was balanced?
A.-I do not know.
Q.
You only know that it ought to have been?
A. Yes.
Q.-Do you see any reason why it should not have been? Should it have taken six
or twelve months?
A.-It would take a little time, within three months it ought to be balanced.
Mr. Thurburn.-Who was auditor up to 1887?
A.-The local auditor.
The Chairman. The auditor generally was the Colonial Secretary?
A.--Yes.
Q.-The man who actually did the work was Freire ?
A. Yes, and Ribeiro.
and died shortly afterwards.
Ribeiro used to audit the Rent Roll. He retired in 1890
Q.-Do you know at all how he used to audit, what was his system?
A. He used to compare the counterfoil with the entry in the book, Lot No. so- and-so and look at the Rent Roll and make a tick.
up
Q. He did not see whether everything in the book was paid into the Bank? A.-I don't know. I don't think so..
Mr. Bird. You are not certain whether the book was balanced in 1885 or any year to 1889 within three months?
A.-No, I am not certain.
Mr. Thurburn.-It was the Treasurer's duty to see that it was done?
A.-I suppose so.
The Chairman.-Why do you say it should be done within three months? Was there no Government order to that effect?
A.-I say three months because it would take about that time. There is a lot of work in connection with it.
Mr. Thurburn.-There is no reason why it should not be balanced twice a year?
A.-I don't think so.
The Chairman. You could have it balanced every six months?
A.-Yes, the totals received should correspond with the book.
Mr. Thurburn.--If it is properly balanced and compared with the amount paid into
the Bank that is a complete check?
A. Yes. Besides that there is what is called the Daily Crown Rent receipts. At the close of the day I will ask the shroff "What did you receive from Crown Rents?" He would say perhaps "$929.43" and then he will go to Alves and if the amount corresponded with Alves' I will enter it in my book.