carefully observe the Treasury Instructions.
There has been disregard of Treasury instructions as a matter, but rules are capable of different interpretations and because the Treasury has hitherto interpreted them in one way, it does not necessarily follow that it has been wrong. Whether it is wrong or not depends entirely upon the authority with whom the decision rests.
I quote the rule by which the Treasury has been guided, and under which it has hitherto been considered that such items as costs of collection and refunds of taxes are to be regarded as charges of collection.
# 101
"Dec: 22.
The gross amount of all Revenue collected is in every case to be included in the Receiver General's accounts without any deduction for charges on account of the collection thereof, which charges are to be shown in the accounts of Expenditure."
With regard to the Local Auditors' remarks on the Post Office, the Treasurer has no authority to direct the Post Office in the matter of its accounts. I presume the Acting Colonial Secretary will give whatever instructions may be necessary.
I have etc.
(Sd) A. C. Wodhouse
Page 1