Mr. Nicolle complains.

17.

In other cases that no reasons are given for the non-collection of assets, but he does not state where these reasons should appear. Examining account books and accounts, I fail to see how the reasons are given to the Committee of inspection where there is one, and are given to the creditors or to Mr. Nicolle verbally if he had asked.

128 If Mr. Nicolle turned to the Schedule of debts and to the estate, he would have found the same amount. I fail to see what further voucher was necessary.

If the Official Receiver had received from the Company an amount less than that stated by the bankrupt to be due, some voucher showing what amount had been received might be given if necessary.

AP. Mr Nicolle says "For the next item, the voucher can be traced!"

19. The next item is as follows:-

Cash book: Aug 12. By Tokyo Marine Insurance Coy $65.29.

Mr Nicolle in the paragraph says:- "The next item $8 was traced through the Count books," implying trouble was lost in tracing this item.

I submit that the entry "August 12. By Tokyo Marine Insurance Coy $65.29" in the Cash book would have been necessary or time lost in tracing this item.

The entry "August...

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