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E. & A. Dept., Form No. 1b.

WB & L (x)-21052-1000-12-91

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6.115

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94964 thou NRoy

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Audit Office

Hong Kong.

10th December 1891

With reference to your letter No.218 of 7th August last on the subject of the Supreme Court accounts I have the honour to inform you that I have given a considerable amount of attention to the question of the regulations laid down and to the laws of the Colony and as the regulations and laws appear to me not to be opposed to each other I address you further on the subject.

I have received a letter from the Colonial Secretary (copy enclosed) giving the views of the Secretary of State on the question of the examination of the accounts and I think it might be well if Lord Knutsford were approached with a view to amendments being made in the existing laws as regards intestate estates.

The monies received by the Registrar of the Supreme Court may be classed under four heads as follows:-

1. Intestate Estates

2. Bankrupt Estates

3. Court Deposits

4. Trusts.

Intestate Estates

The Ordinances governing these would appear to be 8 of 1860, 9 of 1870 and 10 of 1886.

As regards the first Ordinance, Section 3 states that testamentary jurisdiction is to be...

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