347

29

This contains an account of stamps purchased out of petty cash and disposal

of to suitors for their convenience. The Shroff never has more than $100 worth

of stamps in hand,

and a Miscellaneous book for the Summary Court.

These Books I think might be lessened.

There is no object I think in keeping up one set of books for Registrar, Official Administrator, and Official Assignee, and another set of Books for the Official Trustee, nor do I think that there is any necessity for keeping all the books the Shroff now keeps.

The other Books kept are as follows.

A book relating to Probates and Administrations.

It purports to contain in each case the date and place of death, the date of filing of affidavit of death and the name of the deponent, the date of the filing of Petition for probate or Letters of Administration. The sworn value of the Estate, the particulars of the bond given by the Executor, or Administrator, the filing of the Inventory, and year's account if any such are filed: in fact it is supposed to contain a reference to each proceeding taken in the case.

This Book seems to have been fairly kept since 1879. The entries which are numerous appear to be in the hand writing of Mr. BARROS, but the entries do not appear to have been made at the time and therefore cannot be wholly relied on. Previously to 1879 the entrics appear to have been very much mixed up, although each Estate has been kept separate, yet they do not appear as they ought to have been entered in chronological order, but the entries on the same page relate to various years

and to have been inserted wherever there was room. None of the entries can be relied

upon and they would need to be verified by reference to the papers if they can be found.

The entries as it seems to me ought to be made at the time the documents are filed or if a general file Book is kept should be made up at least once a month, should have a reference to the papers filed and shoud be certified by the Accountant as correct.

A Book containing Bankruptcy records.

This Book purports to contain a record of all proceedings from the date of the filing of the Fetition up to the Bankrupt's discharge and payment of Dividend together with an account of his Liabilities and assets as contained in his schedule and a list of

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debts proved. Up to 1879 the Book is utterly unreliable. Since 1879 it has been better kept, but almost the same remarks apply to it as I have made in regard to the Book concerning Probates and Administrations. A Book relating to Official Adminis- trations, and Probate matters.

A calendar of Probates and Administrations.

Book containing half yearly returns of payment into and withdrawals from the Colonial Treasury.

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