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Q.--Don't you keep a book in the Treasury?
A.---We have a book which shows every cheque that passes out of our hands and the bank account which is sent to the Colonial Secretary's Office every week.
Mr. Bird.--Showing every payment made into the Bank? A.--Every day we get a receipt from the Bank.
The Chairman.--Don't you enter that in a book?
A.--It would not go into a book specially kept for the Bank, but into our ordinary cash book.
Q.--In the ordinary book is there not an account with the Bank? A.--There is one in contemplation.
Mr. Bird.--Sometimes, Mr. Carvalho told us, the Treasurer's private cheques got mixed up with the Treasury account?
A.--It may have done so prior to my time. We can practically at any time tell what our balance at the Bank is.
Q.--What from?
A.--From the entries in the Cash Book and entries in the cheque book.
Q.--You take the Bank's account to be correct?
A.--Yes, I can. If I could look at the books I would show you how it is done.
Mr. Thurburn.--Our idea was that the Bank might put in amounts that were not correct.
Mr. Bird.--Banks are not infallible.
A. R. Madar called.
The Chairman.--What is your name?
Witness.--A. R. Madar,
Q.--You have taken your pension?
A.--No, I have not.
Q.--Are you still in the Treasury?
A.--I am in the Registrar General's Department.
Q.--You have been transferred from the Treasury?
A.--Yes.
Q.--How long were you in the Treasury?
A.--Twenty-five years.
Q.--Were you in charge of the collection of taxes?
Q.--Is this the book you kept? (produced).
A.--Yes. (Witness looks at, and identifies the valuation book for 1890 and 1891).
Q.--Did you fill up these columns?
A.--Yes, for the first quarter.
Q.--Where were you in 1891?
A.--I was in the Treasury.
A.--I was.
Q.--Who filled up the other figures then?
A.--A Chinese clerk.
Q.--When did you fill up these figures? at the end of the year or at the end of the quarter?
A.--Almost every day.
Mr. Thurburn.--As they were paid?
A.--Yes.
The Chairman.--Why were these columns never added up? A.--Because they were not completed.
Q.--It is completed now?
A.--Yes.
Q.--Had you any other book showing the receipt of taxes except this?
A.--Yes, a daily collection book.
Q.--Who kept that book?
A.--I did.
Q.--Who received the money?
A.--The shroff.
Q.--Who made out the receipts?
A.--I did.
Q.--How could you make out the receipts if the shroff received the money?
A.--The receipt is made out beforehand.
Q.--They are all prepared beforehand?
A.--Yes.
Q.--And signed by you?
A.--Signed by me when the money is received.
Q.--When you received money you entered it in the daily collection book?
A.--Yes.
Q.--And then you entered it in the valuation book?
A.--Yes, I posted it up.
Q.--When did you add up the valuation book?
A.--When all the collections had been made.
Q.--When would that be? How long after the close of the year would the book be added up?
A.--Sometimes it took a year or a year and a half; you must get all the collections first.
Q.--Only when every cent is paid?
A.--Yes.
Q.--Have you ever added up one of these books?
A.--Yes.
Q.--How long did it take you?
A.--About three weeks.
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