Memorandum
M 144 Ensuring confidence in the Hong Kong returns and Financial Statements has arisen from the assumptions by Mr. J. Davis of the year 1945/6 cement of a financial surplus of Ways and Means; from his having subsequently jumbled together Colonial and Consular Receipts, Expenditure and Balances. The Votes for Consular Services can not apply to Hong Kong Colonial Charges and ought not to have been mixed up with the questions.