any such notice.
The system seeking to introduce, and in which I have received the cordial assistance of Mr. Cooper, is that in which I have been trained, and which prevails, so far as my experience goes, among all Civil Engineers of recognized standing. The Engineer in immediate charge of work measures up that work with the Contractor, at the end of each month, and prepares a certified statement of account. This system cannot be thoroughly carried out until the new staff is in working order, and as the system changes involve considerable changes in the manner of keeping the accounts, it is absolutely necessary that I should have the assistance of a qualified accountant.
6. I should further add that the instructions recently received from home, which involve the preparation of the departmental accounts in triplicate instead of in duplicate, throw extra work on the accountants (all? Mr. Gutierrez and Ms J. G. Gutierrez). As First Clerk, Mr. M. Gutierrez has informed me that the present Staff is unable to get through the work, and he has applied for assistance. I should state that Mr M. Gutierrez is one of the oldest officials in the service of the Hongkong Government, formerly ... I am unable to give period of service, but these particulars can, no doubt, if necessary be obtained in your Office. He is entitled to be treated with every consideration, but the fact cannot be ignored that he is unequal to the strain which a younger man might readily bear.
Page ...