431
shroffs in the New Territories was doubtless not possible
there is little doubt that the frauds would have been
detected and stopped if a check such as was made by Ser-
geant Gerrard in March had been made by Mr. Ross or Mr.
Orme at an earlier date. Again I am unable to accept the
suggestion that an officer who finds a bad system in vogue
incurs no pecuniary responsibility by allowing it to con-
tinue. As the Treasurer omitted to give the Collector the
necessary instructions for his information or guidance, that
officer should have asked for them.
10.
I am unable to follow the opinion of the
Attorney General embodied in his minute of the 21st.June
that paragraph 5 of the Financial Instructions is ultra
vires in so far as it assumes to impose pecuniary liability
on public officers for the negligence or misconduct of in-
ferior officers in their department. The paragraph in ques-
tion is part of the contract made by the Government with
its servants who enter the service implicibly bound by all
regulations etc. then in existence or which may afterwards
be framed.
It imposes on officers when in certain posi-
tions the duties of looking after their subordinates and
sets forth the liabilities they will incur by neglect of
those duties. The Attorney General can hardly mean that
no