472

I have

The Hong Kong

(17558)

I have no doubt it is desirable

that the entire transactions of the Colony should, if possible,

be shown in one present account. But the present

return, while including something more than the day revenue &

expenditure of the Colony, does not go far

enough. It should be including the opening & closing balances, and distinguishing between

ordinary & Extraordinary receipts & payouts, and between the receipts from, the expenditure of loans, whether from

the "Special Fund" or other sources, and the rest of the Revenue & Expenditure, and

of course separating matters of account as Sir J. Henry.

So

If I remember rightly (I write at a

distance) both the Straits Settlement and

Mauritius have very good forms for such

returns. In this latter case

The receipt & expenditure of debenture loans does

not appear.

I may illustrate the danger of

these present returns

by pointing out that part of the expenditure is included twice over without any distinction

being made, viz. The sum which is repaid

to the "Special Fund" from

general revenue

The account for

this purpose having commenced before the work was completed. If proper distinction be preserved between

ordinary & extraordinary revenue &

expenditure, and the account be

balanced, there is little danger of misapprehension.

22 May 1885

W. 15 now. No 2014

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