441
(11).
(iii).
(iv).
were often found to be altered, in some instances increased in others diminished. In either case the alterations were frequently not initialled, and in some instances they were initialled by lp Wai Lam.
There has practically been no supervision over the various shroffs, the result being that 19 Wai Lan issued temporary receipts.
The postings from the receipt counterfoil books are rade into the registers, and no collection books are kept, so that it is only possible to ascertain the collections for any particular day by means of the counterfoils.
The book, in which the collections derived from war- rants and summonses are posted, is only a rough manuscript book.
(v). I am informed that when Crown Rent is paid this Govern-
ment demands an extra 5 cents on every dollar paid in un- less Hongkong currency is tendered. the result of this is that the shroff before he pays his takings into Taioo gets the Chinese coins changed and makes a profit of at least 2 cents on every dollar which he keeps for himself.
10.
Very
A
After taceful consideration I beg to offer the following suggestions which I trust may even in some small measure tend to facilitate as well as improve the system of collecting Crown Rent in the New Territory.
(1).
(ii).
It is absolutely essential that collection books should be instituted for each district. The shroff of each dis- trict to make his daily postings from his counterfoils into his collection book, in order that his collection for any particular day can be readily ascertained. After the post- ines into the collection book are completed the registers should be taken in hand and posted. In the absence of Mr. Urine or Mr. Clementi 1 strongly advise that the Sergeants of Police be entrusted with the daily supervision, and re- ceive a small remuneration for their extra work, When the shroff of any district goes to pay in his tekings to the shroff at Taipo, he will take his collection book with hir which after examination by the Isipo shroff will be duly initialled by him. The Warrant and Summonses Scok will be taken into Taioo also, the peying in shroff having previous. entered his daily collections from this into his collection bOOK.
The Crown Heat Registers should not show frequent alterations in figures in the column "Crown Kent Due". The institution of a revenue file in each district will show at a glance if any amount is written off, or alteration rade.
(iii).