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--Whose duty was it to see that the book was balanced?
A.-The auditor's.
Q.-Or head of the department?
A.-The auditor.
Mr. Bird.-Alves had entire charge of the books?
A.--Entire charge of the Rent Roll, and the power to give a receipt.
Q.--He could take away the books?
A. Yes, I think so.
was balanced?
Mr. Thurburn.-Up to what
A.-I do not know,
Q.-year do
you
know of
your own knowledge that the book
-You only know that it ought to have been?
A. Yes.
Q.-Do
you see any reason why it should not have been? Should it have taken six
or twelve months?
A.---It would take a little time, within three months it ought to be balanced.
Mr. Thurburn.-Who was auditor up to 1887?
A.-The local auditor.
The Chairman.--The auditor generally was the Colonial Secretary?
A.---Yes.
Q.-The man who actually did the work was Freire?
A. Yes, and Ribeiro. Ribeiro used to audit the Rent Roll. He retired in 1890 and died shortly afterwards.
Q.--Do
you
know at all how be used to audit, what was his system?
A.-He used to compare the counterfoil with the entry in the book, Lot No. so-and-so and look at the Rent Roll and make a tick.
Q.-He did not see whether everything in the book was paid into the Bank?
A.-I don't know. I don't think so.
Mr. Bird.-You are not certain whether the book was balanced in 1885 or any year
up to 1889 within three months?
A.--No, I am not certain.
Mr. Thurburn.-It was the Treasurer's duty to see that it was done?
A.-I
suppose so.
The Chairman.-Why do you say it should be done within three months? Was there no Government order to that effect?
A.-I say three months because it would take about that time. There is a lot of work in connection with it.
Mr. Thurburn.-There is no reason why it should not be balanced twice a year?
A.--I don't think so.
The Chairman.-You could have it balanced every six months?
A. Yes, the totals received should correspond with the book.
Mr. Thurburn.-If it is properly balanced and compared with the amount paid into
the Bank that is a complete check?
A. Yes. Besides that there is what is called the Daily Crown Rent receipts. At the close of the day I will ask the shroff "What did you receive from Crown Rents?"
He would say perhaps "$629.43" and then he will go to Alves and if the amount corresponded with Alves' I will enter it in my book.
Mr. Bird.-What did you enter it in?
A.-I entered it in the cash book.
Q.-You kept the cash book?
A.-Yes.
Q.-You did not keep the ledger?
A.-Alves and every clerk kept a general ledger.
The Chairman.---Who made out the slip for paying into the Bank?
A.--I did.
Q.--You used to see that the money was paid in?
A.-Yes.
Mr. Thurburn.--You never kept money in the Treasury over night?
A.-We had to sometimes. After we closed the book about 2 o'clock the shroff went to the Bank about 2.30 p.m. and if between 2.30 and 4 o'clock, when the Office closed, anyone brought money we were bound to receive it.
Q.-But nothing more than that?
A.--No.
The Chairman.--Then you had no means of checking whether the amount they gave you was the correct amount?
A.--No.
Q.--You depended upon the shroff and Alves?
A. Yes.
Q.-And if Alves chose to receive money and not pay it over there was no check, because you could not find it out?
A.-No.
Mr. Thurburn.-Besides Crown Rents were there any other receipts that you direct into the Treasury from the public?
A. Yes, licences were received into the Treasury.
Q.-From where?
A.--From the public direct.
Q.--And who gave receipts for them?
A.-The third clerk granted a receipt for spirit licences.
Q.--Was there
check any
upon
that amount?
A. They have a book, the registry book.
Q.-But there is no means of balancing it?
A.-I don't know.
The Chairman.-Who delivers the licences?
A.--The Colonial Secretary, the Treasury receives the fee.
The Chairman.-Then you have a check?
Mr. Thurburn.---There is a book of the same kind for other licences?
A.-Yes, for pawnbrokers and all sorts.
received
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