9

and to see that they have been

correctly entered in the Cash Book.

8. This being the case, it would

appear that there were no

grounds for

the severe condemnation

passed upon me in your letter.

10. You will excuse me

for doubting whether your opinion on

the statement in your

letter referred to the subject is

by any means conclusive,

but I now learn from you that;

though you did not expect that I

should check each receipt into the

departmental books,

you considered

that I ought to have proceeded on

the same lines as those followed by

you in Ceylon.

9. This, so far as I can learn,

is the basis of the

11. The Bankers, to whom you

confidently referred me, informed me,

as I fully expected they would, that

such work is not considered by

them part of their personal duty, and as

I have already pointed out to you,

whether it had been undertaken by them

or not, the defalcations would

have remained undiscovered, as no

clerk intending to defraud would,

in view of existing checks, be so

foolish

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