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Q. Did you ever look into this Rent Roll book to see what amount of work was required to balance it ?
A.—No, I did not, to the best of my knowledge. Probably I had it pointed out to me when I spoke to Alves but I did not take any means to see whether his state- ment was correct or not.
છું. -You did not look to see whether it could be added up in a long time or a short time?
A.-I cannot remember doing so. On the face of it it must be a long job. It has just taken three weeks to do.
Q.—Mr. Bird and Mr. Thurburn who are au fait on these matters are of opinion that it would not take a long time.
A.—Mr. Nicolle and an ordinary Portuguese clerk took three weeks to do it and they did nothing else, and I believe Mr. Nicolle is pretty quick at this sort of thing.
Q.-Some of the columns ought to be added up during the course of the year so that at the end of the six months all that has to be added up is the amount received.
Mr. Bird. A lot of the work should be done as they go along.
A.—I think it might. I must say in the man's defence that he worked very hard; he was far the best worker in the Treasury, and he often worked over hours.
The Chairman.---Was that not a reason why you should have given him some extra assistance ?
A.—I have called attention several times in my report to the fact that he was overworked. My reports will show that I have asked for extra assistance.
Mr. Thurburn.-When we said that the books would not take a long time we did so on the supposition that the book was kept up.
A. In former years he has generally been allowed 18 months to make it up. The Chairman.-With regard to the taxes. Have you any other book in the office except this "Valuation book"?
A.There is the day book.
Q. Are the columns added up ?
A. They ought to be. These for 1890 and 1891 are by Mr. Madar.
Q.-Is Mr. Madar in the office now?
A.-No, he has left.
Q-As long as this book was not added up what check had you that all the amounts which appear here as collected have been paid into the Treasury?
A. They would go by the day book, I suppose, unless the totals were brought in. Mr. Thurburn. Is there any possibility of there being defalcations in this book? A. The Auditor was much dissatisfied with this system and I urged Mr. Madar to alter it but as he was one of the old stereotyped men he only changed it to a certain extent. It was only when I got a new man that the auditor's suggestions were carried out as he wished, and the books kept to the satisfaction of the Auditor.
The Chairman.-What we want to know now is, can there have been any defalca- tions in the taxes?
A.-I don't think there have. The Auditor has made it his duty to go through the taxes with a view to ascertain if there are any, but he says that the amounts in the ledger practically tally with the valuation table and he cannot see where there can be any defalcations.