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with the Midsummer Rent Roll. The Christmas Rent Roll is delivered as speedily as possible. It takes two days to make up the supplementary Rent Roll. We have to make two copies and check them with the books, and that occupies the rest of the time. There are nearly 300 pages to copy.
Q-Is it correct to say that Alves could not make up his books because he was waiting for your Rent Roll or information from you?
A-It is certainly incorrect because he never asked for information and has always been able to get it at a moment's notice no matter what it has been.
Q-We are anxious to have this Rent Roll sent in to the Treasurer as soon as possible in order that he may make his book out definitely and close it as soon as he can. How soon after December 25th and June 25th do you think you can send in your book supposing that you have extra help?
A.-If it is made up to date it could be done with extra help within three weeks. But I should say it could be delivered on the day itself because there would be very little else to add during two months.
Mr. Bird. But it would not be absolutely correct?
A.—It would be correct with the supplementary list of any sales that have taken place during the two months. The changes are very few in two months, six sales extra would cover it.
Q).—I should think if the book was delivered correct within three weeks it would be sufficient?
A.--Yes.
Q-They could still go on collecting rent from the old book during those three weeks, and in order to do that you will only want extra assistance. You have only one Chinese clerk?
A. Yes.
The Chairman.---And he can only copy out the Rent Roll in his spare moments? A.-Yes, he has to attend to people searching and they occupy a lot of his time. With regard to delivering the Rent Roll they told me at the Treasury that they wanted the Rent Roll in March, and they said that they never wanted it before the end of February. I take it that as they get information of the changes from day to day they could always make up their Rent Roll as quickly as I could, and practically they only want it as a check.
Q.---It has never been as much as six months in arrear?
A.--No, I have never been asked for it.
Q.--Were any complaints ever made to you?
A.---No, never.
Q.-About the taxes, you give them notice also of the collection of taxes?
A.-I used to for several years. I made returns once a week, or fortnight, or once a month, but I found it was not used for the purpose I intended and I discontinued it.
H. C. Nicolle re-called.
The Chairman.We wish to examine you about these arrears; the first thing we have to enquire into is the amount of the defalcations. I have got from Mr. Brace Shepherd a correct list within $1,000 or $2,000 of the amounts that ought to be received for a number of years. I would suggest that we start with December 31st, 1887, when you have as arrears $84,192. Then you would add the years 1888, 1889, 1890, 1891, and the first half of 1892,
A.--No, both halves of 1892.
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Q-That would make $1,012,210.46 which ought to have been received. Deduct from that the actual sums received which we make to be $873,888.29, which, less arrears $83,639.93, leaves $54,682.24.
A.-I should like to correct my statement about the deficiency. I stated the deficiency for the years 1890, 1891, and 1892 as being $31,000 odd. It ought to be $33,337.07. There is a further point to consider. In the papers of the Land Officer I do not expect the corrections for the Christmas half year 1892 have been made in the 1892 Rent Roll. They have not got the Christmas Rent Roll in the Treasury yet and there may be certain adjustments to make. It would be impossible therefore yet to give the exact amount of the deficiency.
Q—You can tell it approximately?
A.—Yes.
Mr. Bird. You have not got the Rent Roll yet from Mr. Bruce Shepherd?
A.---No.
Q-This is March, he said it was always sent in in February,
A.--Alves always used to enter up the Rent Roll when he received it. I think I saw one yesterday, a Midsummer Rent Roll.
The Chairman.He spoke of the June Rent Roll being sometimes in arrear.
A.--I think I may say I am certain the Christmas Rent Roll has not been received until April.
Q.---About the taxes (Valuation book produced). Do you propose to make any change in this book?
A.-No. I said this book as it stood could not be balanced. It is true at the end there was a piece of paper showing the totals of the money that had been collected. But that was perfectly valueless because you could not check it. If you had taken every counterfoil you could have checked it but you could not trace that the money had actually reached the Treasury because the collections were all lumped together in one book every year.
Q—You had no distinction between arrears and what had been collected for the current year, and so the Treasury books only show the lump sum on account of taxes.
A.—Sometimes I pointed this out and the Treasurer said the amendment would be made. I asked that each year should be shown separate. You take the collection book, compare that with the amount received by the cashier and you make a balance. Madar who kept this book did not appear quite to understand what was wanted, he started what he thought I wanted to be done, showing the distinction of years and quarters but that was just as difficult because you had to go through the book and pick out the items. Now they have introduced what I wanted and have a book in which they show the collections of every quarter separately, and show separately what is paid into the Treasury. You can now get the amount lodged in the Treasury from the cash book; you come to this book and take the counterfoils and you look to see if the counterfoil is initialled. If you have both receipt and counterfoil presumably the amount has not been paid.
Q-You add them up and get the amount of arrears?
A.--Yes. In addition to this I have also suggested, and I believe it is being done, a revenue file for the taxes of each separate year. The lists sent from the assessor and interim valuations should be filed in that file. It would represent anything that has been done with regard to taxes.
Mr. Thurburn-Would you have that book balanced every quarter?
A.-No, you could not do that every quarter.
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