of the Collector of Police and Sighting Rates should be considered as part of my Department, and that all arrears due to the beginning of the present quarter should be collected and accounted for by Mr. Grandfué hitherto holding the position of Collector.

In reply, I have to report that, as per the accompanying statement, the arrears of Rates for the last six months alone amount to $22,762.24, and that it will require all the exertions of Mr. Grandfué and of the Subordinate Collector and Accountant to collect and bring to account during the present quarter those Taxes which should have been collected in advance of the present quarter.

I have also ascertained that it will require twenty-five days to prepare alone the Receipt Forms for the present quarter - the shroff and Chinese Clerk having to fill up "Chinese Forms" comprised in no less than thirty-two Books, each of 100 Pages, and Mr. Heyndman having to complete the European Receipts consisting of Eleven Books, each of 100 Pages.

It is evident, therefore, that this Treasury is entering upon the present quarter with an arrear of twenty-five days in the preparation alone of the necessary Forms for the Collection of

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