Conditions of an Estimate with those afround in the previous year. In the present state of our Department it is impossible to do so in the present instance; however, it can only be done if the result would not raise innumerable questions.
The explanations which accompany the Estimates are quite insufficient. The Secretary's "explanations of alterations" amount to little more than a statement of how they arise, not why. I doubt whether in Hong Kong they realise the importance of the Colonial Secretary keeping the sharpest eye on the details of the Estimates which form the basis of the finances of the Colony. Under his present multifarious duties, I think he can hardly be expected to do so.
I think the time has arrived to appoint a separate Auditor, in the highest degree desirable. We can then require the Colonial Secretary to look more closely into the Estimates, instead of accepting them, as he does, without questioning the returns from the different Departments.
With regard to the substance of these Estimates, I can only make a few general remarks. The Revenue of 1906 was $1,368,000, and that of 1907 was $1,291,000. The Estimate for 1908 is $1,437,000, notwithstanding the loss of "Interest" amounting to $16,846. This way, whatever it may be,