10. after working losses have been incurred.
12. That is certainly what such receipts do mean and it is because Mr Manning has not returned "what remained" after working losses have been "incurred" that he is held responsible. If he is not responsible what is the meaning of his receipt? and why might he not lose $9000 as well as $90 without incurring any personal inconvenience.
13. I do not wish to take any very severe or over strict view of Mr Manning's antics, but it is evident that he should either return the Silver or account for it satisfactorily, and he has done neither. It is impossible to foresee to what extent the Public might suffer by relaxing the rules hitherto in force as to the personal liability of Public accountants or receivers of bullion for the value which they receive. If however you can see your way under the circumstances to relieving Mr Manning from