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being, in his opinion, contrary to the Treasury Instructions of 1847 and the revised Instructions of 1883, as well as to the model Financial Instructions of 1889.

I am not prepared to say that Mr Nicolle is wrong. On the contrary, I am disposed to think that his contention is correct, but I do not see how a Government Officer who is acting under the direct orders of a Governor can disregard those orders on the ground that the Local Auditor does not concur in them, while the Governor is apparently unable to interfere in anything done by Local Auditor or his staff.

As in this particular instance I concur in the views expressed by Mr. Nicolle, I have given orders that what I understand to be the Treasury Instructions should be observed, and that the

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