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and the the second Clerk's Receipt Book, total amounts have been brought to Credit and paid over to the Colonial Treasury.

With regard to the Emigration Brokers' Licenses, the fee on which is two hundred dollars each, one entry can be traced, but on enquiry, I find that two Licenses were issued and signed by Mr Newman on the 4th and 6th of last month. Four other persons likewise claim to have paid their License Fee, but in consequence of the illness of the Acting Harbor Master they did not obtain their licenses. I have enquired into their claims and there can be little doubt that they are just. Mr Newman in one instance countersigned the cheque through which the Fee was paid, but in the other cases, the money appears to have been given to Mr Guenthorpe, the Acting Chief Clerk. Mr Gunthorpe, when questioned, states that he at once paid over all such monies to Mr. Newman, who was then lying sick in his own house, but he does not, as far as I can understand, give a satisfactory explanation of the reason for his handing over these particular sums, whilst other Revenue, such as Fees for shipping Seamen, were retained by him in the Office and he can produce no receipt from Mr Newman in support of his statement.

The Harbor Master, besides being a Collector of Revenue, has since the 30th September last, disbursed all monies on behalf of the Board of Trade, rendering

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