" of them otherwise, he should have refused to comply; or at all events, before acquiescing in such an obviously improper proceeding as the removal of public monies from a public office to private keeping, he should have fortified himself with a written order, and have taken a receipt in proof of payment. He should then, as soon as possible, have brought the matter to the notice of the Government.

Mr Gunthorpe, however, omitted all these precautions, and the excuse he makes that Mr. Newman, when at the office, was in the habit of taking sole charge of this branch of business, is no justification; because when Mr. Newman ceased to attend the office, Mr. Gunthorpe received the money, and became accordingly the person accountable for its due application.

Mr Gunthorpe, therefore, is unquestionably officially responsible to the Government for the deficiency, even admitting the correctness of his own statements.

But there are several circumstances calculated to cast doubt upon Mr Gunthorpe's statement that he paid these sums to Mr Newman.

Firstly, the absence of proof of any kind, although the payments, if made at all, must have been made at five different times.

Secondly, the absence of anything amongst Mr. Newman's papers or

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