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Q.--Added up?

A.--You could not add it up, and you would not add it up until everything is collected.

Q. It would not take long to make out a balance?

A.--You take the counterfoils and receipts and extract the receipts not issued, add them up and they ought to represent the exact amount on the revenue file. There would be no need to add this book up.

Q.--You think a quarterly balance of that description should be taken out?

A. Yes.

Q.-Mr. Madar said the book was always balanced.

A. He called it balancing to add up the totals. He used to wait until every thing was collected and then paste on sheets of paper at the end.

Mr. Bird.---When did you suggest your alterations ?

A. Some considerable time ago, with regard to keeping the years separate.

The Chairman.-How long do you think it would take to compare from day to day the counterfoils with the Rent Roll?

A.I should think half an hour's work in the morning would do it easily-some- times much less. It would never be very heavy work; the Crown Rent at any rate would not be arduous; the taxes take much longer.

Q.-The thing is to have a check by the Treasurer himself?

A. Yes.

Q. Do you think they want an extra man for the purpose of carrying on this daily check?

A.--I don't think they could do it with the staff at present engaged.

-Do you suppose there are any further defalcations?

Q.

A.

I do not think there are.

Mr. Thurburn. Do you think the licences ought to be balanced?

A. Well, as Auditor I am satisfied with my check.

The Chairman.-Do you consider yourself responsible for the books of 1890 ?

A.--How do you mean responsible.

Q. For auditing?

A. Yes.

Q.-

You asked the Treasurer for the books of 1890 sometime in 1891, can you exactly remember when ?

A.-No.

Q.- And you never got them balanced ?

A.--No.

A.--And consequently you could not audit them as they should have been done?

A.-No.

Q. And you did not consider your duty extended beyond 1890 ?

A.-No.

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