PAGE 8-HONGKONG DAILY PRESS
NEW ADVERTISEMENTS The Daily Press.
Q.
R.
NOTICE.
CHINESE NEW YEAR FAIR
Gloucester Road, between Fea. wick Street and Fleming Road, will be closed to Vehicular Traffic from February 9th to February 18th inclusive,
(Sd.) T."H. KING,
Commissioner of Police:
Hong Kong, 7th Feb., 1939.
104
報西刺府
Editorial and Business Office: 15-19, Queen's Road Central, "Tel. 30251.
Night Editor (Wanchal Office);
Tel. 24511
London Office: 53. Fleet Street
E.C.4.
HONGKONG, FRERUARY 7, 1839.
REFORMED
ACCOUNTANCY
HONGKONG & SHANGHAI AN
BANKING CORPORATION
Notice is hereby given that the Ordinary Yearly Meeting of the Shareholders in this Corpora tion will be held at the Head Once of the Corporation, No. 1, Queen's Road Central, Hong Kong, on Saturday, the 25th February 1939, at 11.30 a.m. for the purpose of receiving the Re. port of the Board of Directors together with a Statement of Ac counts for the year ending 31st December 1938.
FOR CHINESE
note
EDITORIAL
$30,000 CLAIM HEARING
NEW FOREIGN MINISTER
Managing Partner Cross-Examined
Hearing of the insurance claim for $30,000 brought by the Cheong Shing Hong firm, dealers of Japanese sea food, against the China. Underwriters Ltd. was con- tinued before the Chief Justice. Sir Atholl MacGregor at the Supreme Court yesterday.¦
The claim was brought against the defendant firm following on a fire in January, 1938, the plaintiff Arm claiming a sum of $30,906.23. as being the rateable proportion of the loss to be borne by the defendants under three insurance policies.
Mr. Eldon Fotter. K.C., and Mr. H. C. Macnamara are appearing INTERESTING
way
Instructed for the plaintiff "arm, sounded on Sunday morning
of Hastings by Mr. Thomas Lee C. Kuen. Mr. E. DavidsGIL,
and Company. The defendants A.A.A., Incorporated Accountant, in his report on the activities of are represented by the Hon. Mr. the Chung Sun School of Reform- Leo D'Almada, Inr., and Mr. Du J. "ed Accountancy., of which be is. Anderson, "instructed by Mr. O
principal, when he pointed out that E. C. Marton, of Deacons, efforts were made to revolutionize the age-old system of Chinese book-keeping and accounts, ADMITTEDLY, there
Is amp
room for reforms in this direc-
tlon. For years and years past the Chinese book-keeping system has been one of tsun (entering of posting) and che, paying out or disbursing).
It has been similar
to the old western single entry book-keeping but considerably
more complicated. For instance,
Yun-toris, Wong
managing partner of plaintiff firm, on being cross-examined, stated lie had not taken part in the preparation of the claim, although he gave Instructions that it had to based on the market price. There had never been any suggestion on taking the invoice price because
be
Dr. Grigore new Foreign Rumania.
· TUESDAY, FEBRUARY 7, 1939.
CABINET RULE New Naval |ACTION AGAINST
FOR CEYLON Weapon
Governor Proposes Disclosed
New Constitution
The potentialities of the motor weapon
Abolition of the existing Execu. torpedo boat as a naval tive Committee system in Ceylon elther for defence of for long-
HOTEL FAILS
Precautions To Protect Food
A man who said he had been strikingly ex-employed at an hotel for six years
which as a vermini exterminator, and was.
craft
Scott-Paine and 'constructed at
u favour of something approach-range attack are ing a Cabinet system of govern emplified in a new ment is advocated by Sir Andrew has been designed by Mr. Hubert referred to by judge and counsel as the "cockroach hunter,”. gave Caldecott, Governor of Ceylon, in
Boal evidence in an action in the King's. cucrespondence with Mr. Malcolm Hythe by the British Power
Bench Division recently. Home corres Company, writes Colonial Secretary. MacDonald, published recently.
Sir Andrew states that the pre-
cll.
Gafencu, the
Minister
Army Still 20,000 Men Short
ת!
• War
Office return gives the strength of the Regular Army on January 1 this year as 12.773. officers and 188.621 other ranks
This shows a deficit on the esta- bishment provided in the esti- mates of 11 officers and 20.257 other ranks.
Since the number ว picers includes 328 retired pay and other officers who are temporarily em many ques-ployed, the real deficit in- Regular
remember: officers is 337.
RECRUITING. DOUBLED
that obviously would be wrong.
Is Mr. D'Almada:
there any- thing you said this morning which you would like to quality now? You've asked me so vouchers, once et-
tions. I really do not VOUCHERS tered, are discarded
them all. even destroyed DESTROYED
Can you tell me why a man who and there is no pos- sibility of keeping an accurate re-travels up and down from Kobe which period ho transfer of shares i cord or check, with the result that should be left to make out the Invoices?--Because he always "pays can be registered.
attention to the prices of marine
The Register of Shares of the Corporation will be closed from Monday the 13th February to Saturday the 25th February 1939 (both days inclusive) during
By Order of the Board of
Directors...
V. M. GRAYBURN,
Chief Manager. "Hong Kong, 6th Feb., 1939.
*HUMPHREYS ESTATE &
FINANCE COMPANY,
LIMITED.
105
or
it is impossible for shareholders or even the managers of private companies, to know exactly how much money they have made or
how much they have lost; they have had to depend entirely on the word
of their book-keepers. In numerous instances, it has been known that the book-keepers have arted as salesman. accoun- Lant, manager and cook combined. HAPHAZARD book-keeping and
accountancy systems have been a curse to the Chinese merchants In the past but this is to à great extent due to their own negligence in anding qualified men to do the work and their use of instead schl-qualified or half-baked men totally unfitted for the jobs they hold. 'IT WILL BE SEEN, therefore, that
NOTICE IS HEREBY GIVEN that the ANNUAL OR DINARY GENERAL MEET. ING of SHAREHOLDERS will
the existing methods need radi- be HELD at the HONG KONG
cal improvement in many phases HOTEL, Hong Kong, on
and it is most gratifying to learn THURSDAY, the 16th. Febru, that Mr. Lee and his colleagues. ary, 1939, at 12 NOON for the have devised a system by which purpose of receiving the Report Chinese accounts may be kept on the basis of modern accountancy of the Directors together with a
and which can be adopted by mer. Statement of Accounts for the chants in Hongkong and elsewhere year ended 31st. December, 1938. without undergoing too The TRANSFER BOOKS of drastica change fami
usual 're- the Company will be CLOSED|lar with
forms. Their #fforts, from SATURDAY, 4th. Febru.
ary
to
THURSDAY, 16th. February, both days inclusive.
JOHN D. HUMPHREYS
,," & SON,
General Managers.
Hong Hong, 24th Jan., 1939.
THE STAR FERRY CO., LTD.
NOTICE TO
SHAREHOLDERS.
zo
NOTICE IS HEREBY GIVEN. THAT THE FORTY. FIRST ORDINARY YEARLY "MEETING OF THIS COM
PANY will be held at the Office of Messrs. Jardine, Matheson & Co., Ltd. on Friday, the 24th February, 1939, at 11.30 a.m. for the purpose of receiving the
however, were handi- capped in past years,
food,
Why was it necessary to send him to Kobe from time to time It was only to ascertain market prices.
Couldn't that have been done by letter? Our business is so large that not only this particulär¦
other fokis have also man but been on such trips.
And who would bear the costs? The Kobe Am.
;}
་
NOTHING IN BOOKS
With regard to the invoices In yen, Mr. Wong, there is nothing in your books to show adjustment I the exchange between the yen and the Hongkong dollar?—No.
To all intents and purposes then, you would ignore the Invoice have to take prices?-We don't that into consideration.
The Agures in the book made in a hurry?-Yes.
WATC
Would it be correct to say that the corrections also were made in a hurry?-Youll have to ask the man who made the alteration."
At any rate you will agree, they were made rather carelessly?—I do
rut know.
I
the
pondent.
Mr. Justice Stable gave judgment,.
A demonstration of the cupabi. (with eos:s, for Plecadilly Hotel Ltd: litles of the new motor torpedo proprietors of the Piccadilly Hotel sent system is "cumbrous and unboat, which is 70ft. in length and W., who were sued by Mr. Franch satisfactory," and Mr. MacDonald authorises the debate of Sir An- is engined with three 1000 hp William Journeaux, an accountant, drew's propants in the State Coun- Rolls-Royce Power-Merlin marine and his wife, of Ashbourne-gross
units, was given in the Solent East Dulwich, S.E
Mr. Scott-Paine "On the result of that debate and himself acting as pilot.
recently. with
They claimed damages from the hotel company on the ground of the expressions of pubic opinion!
The outstanding claim made for negligence and breach of warranty, which may result," Joy's the
the craft is its remarkable range, alleging Colonial Secretary. "ll depen which is at least
that Mra Journeaur my consideration of what meanilles at a speed of 20 knots.
nautical suffered food-poisoning after eating. sures, any, should be taken for the amendment of the Constitu- tlon."
Sir Andrew states that the main- spring of his proposals is his Ma- icsty's desire to promote "the de- volution upon the inhabitants of Ceylon or responsibility for the jmanagement of the intemal affairs
of the island."
"The success of democracy in Ceylon depends in my view on the discipline and drive which party loyalties can alone in- fuse into democracy," says Sir the Andrew, commenting on present system. The present Siate Council is a poļķical de- bating society, rather than" a Government.
POLITICAL BASIS
his
1000
It is maintained by the de- signer that this range has never previously been ap- proached by any vessel of this kind and that it is not touch- ed by any other smalt nava) boat now being built,
crew and
DIFFICULT TO HIT
in
some
sandwiches at 1 Masonic "Ladles" Night" dance.
11
»
Among the allegations was that. beetle. cr cockroach, ran out across a plate of sandwiches
The negligence.
hotel company denled
J
It accommodates
of "UNAVOIDABLE MISFORTUNE" nine-two officers
seven Mr. Frank Soskice, opening the ratings-and at normal cruising defence, said that Mrs. Journeaut speed can remain at sea for five was a delicate woman, and she had. days.
had fits. For a person in that condition... It was in the highest I had the opportunity of degree dangerous to take alcohol, specting the boat recently, and was as she admitted she had done that amazed to find how roomy It was that evening. below-deck; in spite of the "fact Had it not been Tor this that it has sleeping and dining cockroach. which walked out of men. the sandwiches when the lady was
all-out
off the room," "said ' Mr. and Soskice. "It probably would never
accommodation for nine proper sanitary quarters, electric galley, engine-room. store space.
the surface deck.
Mr.
Frederick
A. Brawand,
of
the
"I am not, however, so sanguine ; The number of recruits from so bilad as to anticipate, that
have occurred to anyone to bring April to December, 1938, was 22,323 the introduction of a Cabinet sys-
Compactness was the ruling fac- this action The cockroach was a as compared with 18,978 in
tem and the rise and fall of Minis-
tor in its design, as practically pure and unavoidable misfortune" corresponding period of 1937. This tries would have the immediate everything had to be placed under
Mr. Joumeaux, recalled, stated is an increase' of 49.2 per cent. effect of dividing the country into
that he had previously made a The strength of the Territorial two major political parties.
For purposes of war the vits claim against sotne well-known Army on January, 1 was 10.805
facts about the craft are that it caterers, alleging that there was a other ranks, "For years to corre parties might has a speed of over 50 m.p.h.beetle in some food. officers and. 193.204 which showed a
deficit of 426 be many and some of them wear a the actual top speed is being kept
Mr Soskice: Did you get £10 out. officers and 19.604 other ranks as communal complexion. 50 that a secret-and that its manoeuvr of them?-Yes compared with the revised peace Cabinets would probably be coal-ability is truly astonishing, while establishment.
tfon Cabinets. Nevertheless, there when it is going all-out It presents banqueting manager The number of recruits during must be a political basis for coall-a target that
2 gunner. would Piccadilly Hotel, stated that after April-December, 1993, was 0.167tion"
And it almost impossible to hit. compared with 30,954 during
In a further reference to the
being brought into the hotel all. The boat can carry either two the food was kept in cold storage. corresponding period of 1937 The proposal to abolish the executive 21in. torpedo tubes or four 18in. There were no anchovy sandwiches increase is thus 94.4 per cent. committees, Sir Andrew urges that torpedo tubes and is, therefore. served at the dance as had been
The strength of the Supplement they are retained, they should capable of attacking, and
sink-alleged. tary Reserve was 2084 officer and have nothing to do with the per-ing a large sized war vessel. 25,680 other ranks, and recruits sonnel of the public service.
For its own defence or had almost trebled in the year. In his opinion, one of the main for attack, there are the three difficulties which, besel admini-guns on deck, which can be used tration and hinder political de-jeither for anti-aircraft work velopment in Ceylon is the desire against submarines, trawlers rand
Ara precautions taken at the of every parent to see a son get a destroyers.
hotel to keep them down? Lvery Government job, and intense During î recent demonstra-
A possible precaution, man is body of a different' family. caste party from the deck of a passen-
employed to do nothing else,
or race.
iger steamer, I was shown that WHERE SEARCH IS MADE "I have no doubi whatever." hejthe motor boat could "creep up"
Bir James Henry, for Mr. and says, "that a great deal of the to another vessel almost undetect Mrs. Journeaux, asked where the Communism that is 50 unfor-ed so far as noise 'was concerned, cockroach-hunter usually hunted
HUNT FOR
.
"In regard to cockroaches,” asked even Mr. Sosklee. "Is it possible to keep
KEY TO CANCER CURE ealousy if that job fails to some tion, which was witnessed by
New Experiments
On Animals
Experiments described
בן!
or
tunately rampant derives directly even with all its engines running the from
competition and jealousy
annual report of the Imperial about Government appointments."
In-
Cancer Research Fund have creased the possibility that the key
cure and prevention
40
Mr. D'Almadi then put to wit- UNIQUE ness several items which had been to the SYSTEM either erased or altered. Witness Lancer may be found in the field bio-chemistry and chen- DEVISED agreed that there had been cra-cf
sures or alterations,
"Frightful, Says General
COLLARS AND TIES
FOR SOLDIERS
3
an hotel quite free from them?" ""Absolutely impossible." 'Mr. Brawand replied.
Mr. Brawand: All round the service department; the Htchens and anywhere where there is food or steam-pipes.
After Mr. Justice Btable had remarked that he was "anxious, to hear the cockroach hunter," William Watson was called,
He said he had been employed at the hotel for six year as vermin
New Walking-Out exterminator. Els job was to 80
Dress
through the hotel destroying vermin. by the best method that could be
*
therapy.
The Research Fund, works In One or two corrections in this as Mr. Lee pointed cut, by the dogmatism of the merchants, con. bruk, maybe more, were necess! close association with the British'
reaching you: Empire Cancer Campaign. sistent adherence to the old sys- tated by a letter
It has recently transferred all its General Sir Ian Hamilton ejacu- tem, and lack of material legisla-trom Japan?—Yes.
and lated the one word, “Frightful.”. tive support, but now the import- Whose duty would it be to open experimental work to new
HI, when a reporter reminded him that
The Introduction of the Soft used, ance attached to the desirability and read this letter? Of no parti- enlarged premises at. Mu
the letter
he would celebrate his eighty-collar and tie-articles of
"I spray powder from bellows was! N. w.
dress of reform
re- cular person as 15 universally
"Under the directorship or Dr.jsixth birthday. cognized because it affords a de- addressed to the firm.
which hitherto have been, confined into cracks and crevices or any Further proceedings were, at D. E. Gye, its small but highly "But thank God," he added in a to the commissioned ranks-is suspected part," he said. "The finite guard against the falsifi-
qualined scientific stafi this stage, adjourned to to a m
has volce as powerful as when he com feature of the catlon
new ceremonia: Powder causes any insects acute and manipulation
this morning.
been principally engaged in re-manded Army forces, "birthday and walking-out drew for the iritation and they come right out" account books.
cent years in the study or don't trouble me, for I still feel full Army.
(Laughter.) MR. LEE'S method is a novel one
cancer-producing substances which follows closely to the
animals and the association old system in application while
these with possible virus activity. lacking in no way the serviceabi-
AMERICAN RESEARCH lity of western:accounting. Means have been found to disseminate this knowledge to younger accoun- tants and others through rapid and cheap tuition and satisfactory results have ensued. With its in- troduction and general use. It is hoped to do away with the falsi- fication of accounts and "squeeze.", IN THE PAST, rriticisms have
been levelled against the Chi- nese accounting system because the abacus has been too much in evidence and no notes have been
taken down on paper,
The result
MANY CASES OF TUBERCULOSIS
Thirty-one cases of tuberculosis.
in of strength and vigour."
of
It is hoped the
material new
Wai
Mr. Justice Btable: What do you
Sir Ian sald that he expected and design will have a better re-do when they come out? That's memcirs he is writing to be publish- ception in the Army than
ed in a month or two. He begins accorded the Coronation blu
when the fun starts. (Laughter.)
Watson: To save time I very often. put my finger on them. Those that
The incorporation, in some part escape me-well, the powder docs of the dress, of traditional facings, its work and down they come. badges And other distinctive (Laughter. It is a very deadly marks commemorating battle in-powder, cidents will probably be another | "EVERY PRECAUTION” feature.
It was thought that
As workers in America and ' in work at five minutes to seven every uniform. 13 cases of measles, five cases of various research centres under the morning, and I write every word chicken-pox, two
of the cases each of auspices.
British Empire by my own hand' diphtheria, cerebro-spinal meningi.Cancer Campaign have demon- tis and dysentery and one case of strated, certain malignant tumours enteric fever were reported during In fowls are almost certainly 'in' the 48 hours ended midnight part due to living virus.. about
which * Sunday.
good deal 19
already known.
Experiments by the Imperial Cancer Research Fund have drawn attention to the fact that whereas certain substances
n. predispose to the pearance of Cancer In some
animals. other
SEVEN THOUSAND REFUGEES HERE
Refugees and destitutes accom- in Government Camps, ,modated
is that It has been most difficult and institutions as at February 4
Report" of the Directors together to determine what to save and numbered 7070, divided as follows: apparently relatively unaffect 'with a Statement of Accounts how much can be saved, a point for the year ended 31st Decemton which many her, 1938,
present deduction is that
եր
the the
Qiving judgment, Mr. Justice Stable said that Mr. and Mrs. Journeaux had not satisfied him that there was anything the matter with any of the food supplied to
tie might have been of colour or shade of regimental facings, but it was found, fo: many cases, to be inapprothem at the hotel.
priate and not to harmonyat with the dress.
Sir Ian, commenting on the present state of Europe, said that the best way to ensure peace was for people of all nationalities to mix with each other. "A barbed wire fence around nations, formed by, propaganda and censorship, cannot be broken down by ordinary mcama," observed Sir Ian. "The only way is for large
He was satisfied that there was numbers of the peoples, ex-Service The forage cap will have a band not an anchovy sandwich on the men and others, to vhit countries of the colour of the facings and plate that evening, and get to know one another." the
"The cockroach,” he continued, regimental badge. Scottish King's Park 1,335, Matauchung '. ed.
regiments will wear caps with "seems to have disappeared from accountants in 623, North Point 1,602, Lafchikok
the diced bordet.
plate with considerable Hongkong at the present time fail Hospital (soldiers) 24, Matauchung while
Highland regiments will retain rapidity, because it had gone before to keep their clients informed.
(soldiers) 778, and Kam Tin 2,708. must have been exfected before thej
their kilts of distinctive tartan. Mrs. Journeaux saw it and I do not The Register of Shares of the
The Fanling camps have been the virus can play its part, the
The "battle dress" of the High think that even the vigilant Mr. "Company will be CLOSED from INCIDENTALLY, it is of interest
to note that the accountancy closed.
agent causing this damage may Mrs. Finley Johnson Shephard, landers will be much the sam Watson had time to get in a shot. Friday, the 17th February, system' adopted by the Chinese
vary with different species of daughter of the late Mr. Jay Gould, as that worn in the Great War I think the cockroach can disappear animals. 1939, to Friday, the 24th Febru-Government, introduced by Dr. T.
left £50,000, her New York house when the kilt
was made of from this case almost as quickly. V. Boong and Dr. H. H Kung, is an
It seems possible that in some and country estate to her husband material like the "hodden grey" of ""The hotel have established to ary, 1939, both days inclusive.
exceptionally fine one. that main- On a charge of unlawfully and cases an excess of one or other of £4,000 to her secretary, Agnes the London Scottish.
my entire satisfaction that every tained by the different Chinese maliciously wounding 3 man, the
secretions of the Stebbins, and made a large number
possible precaution is taken to see Government Railways being in the named Leung Yim, in Kilung body may be such a damaging of charitable bequests.
Following the conclusion of a re- that there are no cockroaches in first class. Young China demands Street on October 28, Chan Ming, agent, and that correction or Mrs. Shephard inherited one cent meeting, the Yee Tocong To- the hotel and that the food is not good accounts and strictly accurate allas Tal Tan Ming, àllus Fel Taal neutralisation of this excess may stxth of her father's fortune of bacco Co., Ltd. (The British-contaminated either by cockroaches accounts and the system started Ming, was committed to the next prevent cancer.
£17,000,000 when he died in 1892, American Tobacco Company) are or otherwise.” “
satisfied that Kao by Mr. Thomas Lee C. Kuen should | Criminal Sessions by Mr. Q. A. A.
on; She was one of the greatest contemplating re-establishing some He A series of experiments go a long way towards making this Macfadyen at the Kowloon Court these lines has already shown women philanthropists in the of its branch offices along the Nan-cockroach was not the cause of Mrs 84 possible.
promising results,
United States.
king-Shanghal Railway.
Journeaur's illness.
By order of the Board of Directors, C. M. MANNERS,
Secretary,
Hong Kong, 30th Jan., 1939,
WOUNDING CASE
yesterday,
some initial cell damage PHILANTHROPIST'S
internal
WILL
WAL