me, and the irregularities which occurred were due to alterations
in individual sums without the alteration of the total sum, and
in one or two cases to mistakes in addition of the sum due: this
work was until this year done entirely by the Assistant Land
Officer, of my relations with whom I shall speak later. The Cash Book was kept properly, so far as I can remember except for some lack of clearness owing to the inclusion of licence fees paid in
from out-stations with the Crown Rent.
5.
With reference to the Warrant fees authorized
by the Government Regulations of December 1st, 1905, I did not omit to see that they were collected, and entered apart from
the Crown Rent in the Collection Books. They were not properly
accounted for, because no separate Book was provided for this purpose, and therefore when these fees came in, I had them put down in a separate column in the collection books, and sent in with the Crown Rent each week: no instructions were issued to me for their separate collection, nor any book provided for the
purpose.
When I reported first on the deficit in the
account, I put a large part of it down to fees under this head, but after examination of the outstanding accounts, I found that they had been duly received and paid in, with the exception of some fees received direct at Taipo which might be included in the
shroff's deficit.
6.
With reference to the refund of overpayments
of Crown Rent, I did my best to see that these were promptly
repaid to the recipients and duly accounted for, but in many cases the recipients could not be found, or had gone abroad, and
the moneys had in such case to be retained until they were claimed; any delay that occurred was quite unavoidable.