GLOVES.
CHAMOIS LEATHER Button wrist or Slip-on.
REAL BUCKSKIN Hand sewn- colours
GREY SUEDE
TAN CAPE LEATHER
DENT'S ENGLISH FABRIC
in Grey and Chamois.
Prices from $5.50 pair Less 10% discount for cash.
MACKINTOSH'S LTD
MENS WEAR SPECIALISTS
YOUR DRYCLEANING ORDERS
ALL SUITS, COSTUMES AND OVERCOATS WILL BE RETURNED ON AND' AFTER MONDAY, 9th JANUARY.
ON SPECIAL ENAMELLED WIBE HANGERS. THIS WILL PREVENT FOLDING WITH POSSIBLE CREASES WHEN. PACKED-IN CARDBOARD BOXES. NO EXTRA CHARGE WILL BE MADE.
THE STEAM LAUNDRY CO.
THE LARGEST DRYCLEANERS AND LAUNDRYMEN,
IN THE FAR EAST.
HEAD OFFICE & WORKS Mongkok. Tel. 700
KOWLOON HOTEL PEPOT: Tel. 23548,
4:
110M0 KONU DEPOTT 80, Queen's Road, Central. Tel. 21 10,
PEAK HOTEL DEPOT: THL 29073.
PENINSULA HOTKE (Vision only).
HONG KONG HOTEL, Vinilone only)
GLOUCESTER BUILDING (Residents only). Tel. 29088.
SPECIAL VALETERLA SERVICE.
No. 3. PENINSULA HOTEL ARCADE. Tel. 69091. No. 58, Nathan. Road 'Kowloor, Tet," DE90G,
No. 60, Queen's Road, Coutral.. TEL 21970,
WHITEAWAY'S
GREAT WINTER SALE JAEGER DRESSING GOWNS
MEN'S
DRESSING GOWNS..
Real Jaeger pure wool dressing Gowns in Plain Grey and Fawn and Fancy check design Usual Prices $45.00 and $52.50.
SPECIAL SALE PRICES
$35.00 AND $40.00
Only a few available at these prices, so come carly.
OUTFITTING. DEPT.
TEAWAY LAIDLAW & CO. LTD.
HONG KONG DATAZ
WEDNESDAY TANUARY 18, 1933.
"RED TAPE AND GREEN PENCIL"
WITTY ADDRESS TO ROTARIANS BY MR. P. L. COLLISSON
WHAT HAPPENS WHEN TWO AND TWO MAKES FIVE
Mr. F. L. Collisson, the Colonial Auditor; was the speaker at yesterday's Rotary Club Juncheon and his address proved to be one of the wittiest which has yet been delivered at the Rotary Club in Hong Kong. The speaker was greated with loud and prolonged applause when he had concluded.
Red Tape and Green Pencil" was the title of the address and while Mr. Collisson clearly described the functions and his tory of the Dolonial Audit Department, he also told his audience of the many humorous sidelights encountered in his work."
There were a large number of visitors at the luncheon, among the local guests being the Hon. Mr. Edwin Taylor, Colonial Trea- surer, and Mr. M. J. Bresk.
ADAM'S FIRST EFFORT ÄT, AUDITING
as
climates, he is always and every whera known as
"that darned nui- sance."
ri
*
ment remains then the whole thing is put up to Ilis Excellency the Governor, who gives the question his sorions consideration.
If he decides that the Auditor is incorrect and that gentleman is. evon yet adamant or obstinate as the case may be then a special re- gulation provides that "The Gover- nor will report forthwith for the decision of the Secretary of State any case in which he has over- ruled the unintined opinion of the Auditor in any matter relating to the public ReQounts."
By this time the Auditor is gen- orally reduced to such a state of nervous apprehension that he takes a trip to Woi Hai Wei. (Laugh- ter.)
1J
Cinderella.
The department is sometimes styled the "Cinderella" of the Service and I take some consola- tion in knowing that at any rate Cinderella was beautiful. Like Cin- derella, though, we are called upon to do all sorts of odd jobs. I was myself once-for a very short time-- Admiral Superintendent of a flotilla of Government steamers on the River Niger And it is an uncon scious tribute to the integrity of the Colonial Audit staff that if there are valuable documents such ne bank notes, highly priced stamps and so on, to be destroyed the Auditor or his representative is call- ed upon, to be present at the obse- quies.
It is not irrelevant to recall here
attain? They are even called upon occasionally to administer the Gov- ernment. No less than five of the Auditors General of Hong Kong have been so called upon.
Mr. Collisson's address was follows:
There is the very best of historical evidence that the oldest profession
Advantages of Scheme. in the world is Auditing. For the
The main advantages of the firat Auditor was Adam. And you will fremember the age-old story Scheme, as recently presented to how Adam wolke up one dismal AR anquiring Government, may be that the department has always.
summarised as follows:-
included a large number of, "par- Monday morning when there was a
1-Thu oxistence of a body of Bons' sons." To what higher stand- fog on the Peak and, unconsciously founding a tradition for his profes-mon, who are trained from the beard of integrity could a department sion, jumped eagerly out of bed and ginning of their career for the wanted to start work at once. He special purpose of auditing Gov ernment accounts and I may say felt he must count something, and taking the nearest thing at band one that Government accounting counted his own ribs, and found he has been pronounced to be a dis- tinct branch of the profession of ac Was one short. Lightly dismissing countancy with rules of its own. my shortage as impossible he con- scientiously counted them again; was still one short. After wonder ing where he was last night he de termined to settle the matter once and for all and breaking off 'a' green branch from a tree near by he mado a mark or green tick on each of his riba and could come to no other conclusion than that one of his ribs had disappeared in the night. He had no option but to issues a query. The reply that, the first andit query ever issued, may bo summed up in 3 words cherchez la Femme."
That, gentlemen, is the story of the first audit, the first green pencil and the first green tick,
In the few minutes at my dis: posal thero is not time to trace through the 6,014 years, which have elapsed since that first audit, the gradual growth of the profession of naditing, culminating, so far as su concerned in the formation of the Colonial Audit Department of which I am in Hong Kong, the humble representative and whose activities will form the basis of my
remarks..
And we have reached even higher rank. In the critical year of 1914 The facility of transfer of one of our number was called upon these officers from one Colony to to not as Prime Minister, and hav another enables an oflicer's experi-ing held that office with marked ence in one to be of possible service success for seven weeks returned to to another.
bis humble but necessary substan tive rank of Assistant Auditor.
Auditor, in the exercise of his 3.The independence of the duties from the Executive Govern ment. I need hardly add that the Auditor, with his staff, is of course subject to the domestic and dis ciplinary rules of the Colony he is serving in..
4.Tho existonce of a Central Offico and Director in London who are in close touch, with the Colonial
Office and can therefore be accept od with less difficulty as a formal arbitrator in contested pointe, and who has easy access to a mass of information and rulings going back for many years and covering many Colonies
Such, gentlemen, is in brief the history and such are the duties of the Colonial Audit Department and possibly they may seem very dull, indeed they are often dull dogs
But the duller the background the brighter shines the light.
Humour in Audit,
And even in auditing Government accounts there are sometimes flashes of humour, generally unconscious, which allow an occasional ray of sunshine to murky gloom of the Auditor's cell.
penetrata into
stance, in one Colony to receive a How delightful it was, for in- communication ending with
the
"I have the honour to be,
Sir," Your obedient servant, Morning Star."
There are 26 Colonies and Protec- torates included in the Colonial scheme, the Intext recruits who join- ed only last year being the Straits Settlements and Federated Malay Yet I have received more than one States. The widely scattered staff such communication for Morning consists of over 100 senior appoint Star was, and I believe still is, ments, all liable to transfer among the very capable Colonial Post- the 28 Colonies, and a clerical staff master of the Gilbert and Ellico of nearly 600 under terms of local || Islands. appointment and not liable to I was once given a gentle hint transfer. The whole department from the powers that were that m under the control of a Director of report of mine was a just a wee bit Colonial Audit whose office
on the frivolous side, but at least situate, so very suitably almost did not go to the lengths of one within the hallowed and historic of my colleagues who wrote & re precincts of Westminster Abbey port in rhyme. It would be too
(17antinued on Page 7.) (Laughter.)
:
is
The Colonial Audit Department. The Colonial Audit Department is the creation (dare I say the brainwave 1) of a very recent Spene tary of State for the Colonies, Lord Passfield. That he is not ashamed of his offspring and still looks upon it with fatherly: pride was I think shown by a public speech he made last year in which he confessed that, when, nå Sydney Webb, ho was s Functions of the Auditor,
erk in the Colonial Office, the
The functions of the Colonial iden struck him that if the Auditor Auditor hard a separate section, was constantly dining with the all to themselves, of the main Governor, as often happened, it was Colonial Regulations and I think I difficult to get him to surcharge that am right in saying that with pos Governor with some item of expensibly one exception, the Governor, diture. So he must make the his duties were at one time defined Auditor independent of local in greater detail than those of any fluence. Those are Lord Passfield's other Government official. Later own words, his bright idea was given practical form and in dua somewhat more succinct but his editions of the regulations are the foundations of the duties remain the same. Colonial Audit Department were
He looks after your interests, well and truly laid **
Gentlemen, from the time you are. The scheme met with a mixed re-born when, for a prescribed fee, ception. In some Colonies it was your arrival is recorded in the wolcomed with open arms, in others archives of the Colony until that sad with closed fists but there was one moment when your mortal remains Colony where it was opposed are deposited in a corner of Happy "tooth and nail." That the opposition Valley, the fee in this instance was ineffectual so reckled in the being payable for the services of mind of a very high official of that the Sanitary Department. Colony that when he retired some He endeavours to see that the 20 years later and wrote his ante riches which you cast so reluctantly biography ho devoted two whole into the capacious maw of the pages to his tussle with the Colonial Treasury till are apeat under due Office in which he had stated the authority, with arithmetical accu- the presence in the Colony of anracy and in strict conformity with Auditor from England would be most objectionablo."
courge
However, I'm here The actual oficial definition of the department is as follows:-
the purpose for which by vote of Council they are intended."
ents though they are generally housext in the same building as the Treasurer might be described as the Auditor's chief victim,
Audit and Treasury. People are often appear to con- The accounts of certain Colonies fuse the Audit with the Treasury. and Protectorates are audited,They are entirely different depart on behalf of the Secretary of State, by Auditors and Assistant Auditors acting under the super vision of the Director of Colonial Audit, who is assisted in Lon- The Auditor collecta no money, don by a Central establishment spende no money-and very rately connected with, but not forming has any money. (Laughter.) "De part of, the Colonial Office, "The scribed by a learned judge as-à Auditora and Aquistant Auditors, watch-dog not a blood Hound, as well as the staff of the Central a critic not a detective his job Officer, form one department, is not so much to find the accounts their salaries and expenses being wrong me to do all in his power defrayed by the Governments.com to prevent them from going wrong. cerned.
But I can assure you that in this Colony, at any rate, the Honourable the Colomini Treasurer and the Auditor have terrific, tüssles, aimöst weekly but we generally end up all square at the 19th. However, pro-
Various titles have been given at different times to the officer in load charge of the audit of a Colony's accounts such as Auditor General; Local Auditor Colonial Auditor, and so on. They are oven given nick vision has to be made for our die names and it one Colony of my agreement and I will make mi, simple. experience the Assistant Auditors illustration. Supposing the Tres were known as the Addere Thwhile i suror, söng and a makeup t the Auditor himself, who incidental the Auditor mildly suggests that ly weighed 16 stone, was known as in his opinion and -2 makes 4. the "Puff, Adder,
then after the matter has been thrashed out, argued from every point of view and still a disagree.
But there is one title that has stood the test of all ages and all
KAIPING COAL
FOR HOME, FACTORY, & POWER HOUSE
HOME, FACTORY AND BUNKERS.
POWER
HOUSE,
TUGS, &
LOGOS.
THE KAILAN MINING ADMINISTRATION.
DODWELL & CO., LTD., Agents, Hong Kong.
"mothers
it's so much cheaper!"
VIYELLA
UNSHRINKABLE KNITTING YARN
Vivelle
Knit from the Yarn that made Viyella' world famous
Because the most ruthless washing will not shrink · Viyella knitting yarn. Because it makes clothes wene' and wear, and because - it works out much cheaper. Use Viyella for all children's knitted clothes It is. smooth to knit with and much faster. The bother-proof box in which all Viyella' yarn. is sold means no winding, no tangles, and the yarn is kept clean from start to finish. first class stores througout the East. If any difficulty please write to Wm. Hollins & Co, Ltd., Viyella Houre, Old Change, London, EC, 4
From
The GLOUCESTER
We are Celebrating the
NEW YEAR
OF
OLD CATHAY
in
Carnival Style
ON
Wednesday, 25th January
BOOK DARLY
TELEPHONE:
28409-28128.
3 ARB 2