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"Q.-Did you speak to him more than once?
A. I can only remember speaking once. I spoke to him so often about getting in arrears and different things of that sort that it is difficult to remember whether I alluded to that particular subject more than once..
Q.-As you relied upon the audit for checking your receipts did you not consider that the balancing of this book was important to enable the auditor to check the receipts and payments?
A.--I am afraid I left that to the Auditor.
Q.--Did you consider it was very important that these books should be balanced?
A.--No, I cannot say that at the time I appreciated the full importance, because I did not know he was in the habit of receiving money and I looked upon it simply as a clerical arrear, and as the man was really hard worked and a very willing worker I practically left it to him to get it up as soon as he could. I did not insist upon its being done immediately.
Mr. Bird.--The Auditor did not explain to you the importance of having it done? A.--I have no recollection that he did. I think the Anditor will acknowledge that I have carried out everything that he has suggested unless it was a question of principle that I did not approve of. I think he would be the first to acknowledge that I endeavoured to carry out everything that was brought to me and which was necessary for him to carry out his work.
Q.-You said in your evidence that you did not know that the arrears were really dangerous. How could you get at the arrears unless this book was made up ?
A.-I meant by arrears the arrears of work not arrears of money.
I meant to say that the arrears in the making up of his book were not dangerous. I looked upon the arrears as simply clerical arrears.
Q.-You said you looked upon Mr. Carvalho as having some supervision over the office staff. Why did you say that?
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A. Because he was a man who had been first clerk for a very long time and I take it as natural that the first clerk should have the supervision.
Q-Are there any instructions, or was he ever told that any supervision was required from him over the office?
A.-I don't know of any such instructions.
Q.-Was it ever laid down?
A.-Icannot find any division of work laid down anywhere.
Q-Then why did you regard him as having some supervision if it was never laid down that he had supervision?
'A.—It is possible that he did not regard it as his duty but he was practically Treasurer for many years and he has drawn great attention to his importance, and the importance of his work, and I should have thought that when a new Treasurer came in it was his business if it was anybody's business to look after the staff and help the Treasurer.
Q.-I take it you did not look back to those Rent Rolls and see what the arrears really were?
A.—No, it was only gradually that I mastered the different items in the Treasury, it being entirely new work to me.
Q. Could the shroff speak English?
A.-Which shroff?
Q.-The man who received Crown Rent.
A.
..—I believe he could say a few words. I spoke to him in Chinese.